Audit 301525

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.

2023 – 001 Federal Agency: U.S. Department of Health and Human Services Program: Unaccompanied Children Program Assistance Listing Number: 93.676 Award Periods: July 1, 2022 – June 30, 2023. Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: §200.320b. states that “Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: Our sample size was 8 out of a total population of 43 vendors over small purchase threshold during the year ended June 30, 2023. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management’s planned corrective action in a separate letter.