Audit 308553

Federal Agency: Department of Health and Human Services Federal Program Name: Transmitted Diseases Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: HHS000031000001 - 2023 Award Period: April 1, 2018 – December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance – Procurement, Suspension and Debarment Criteria or specific requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance include procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: CLA noted one sample in which the procurement and suspension and debarment policy was not tested. Questioned costs: None Context: A sample of one was made from a population of one and was found to not have followed procurement and suspension and debarment policy in place. Cause: The Organization has a policy to look up an entity before entering into a covered transaction which was not completed. Effect: The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Repeat Finding: No. Recommendation: CLA recommends that emphasis be placed (via an employee training or organization-wide email) on specifically the procurement policy and the importance of following this policy. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.

Federal Agency: Department of Health and Human Services Federal Program Name: Transmitted Diseases Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: HHS000031000001 - 2023 Award Period: April 1, 2018 – December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance – Procurement, Suspension and Debarment Criteria or specific requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance include procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: CLA noted one sample in which the procurement and suspension and debarment policy was not tested. Questioned costs: None Context: A sample of one was made from a population of one and was found to not have followed procurement and suspension and debarment policy in place. Cause: The Organization has a policy to look up an entity before entering into a covered transaction which was not completed. Effect: The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Repeat Finding: No. Recommendation: CLA recommends that emphasis be placed (via an employee training or organization-wide email) on specifically the procurement policy and the importance of following this policy. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.