Audit 348442

Federal Program: U.S. Department of Health and Human Services passed through Missouri Department of Health and Senior Services: Epidemiology and Laboratory Capacity for Infectious Diseases (#93:323). Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from two vendors totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, but that determination was not made prior to making the disbursements. Cause: The Center was unaware of the requirement because most of the Center's grants are for payroll costs and the Center rarely makes a disbursement with grant funds that would exceed $25,000. Effect: The Center did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $282,810 during the fiscal year ended December 31, 2024. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The Center will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.

Federal Program: U.S. Department of Health and Human Services passed through Missouri Department of Health and Senior Services: Epidemiology and Laboratory Capacity for Infectious Diseases (#93:323). Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from two vendors totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, but that determination was not made prior to making the disbursements. Cause: The Center was unaware of the requirement because most of the Center's grants are for payroll costs and the Center rarely makes a disbursement with grant funds that would exceed $25,000. Effect: The Center did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $282,810 during the fiscal year ended December 31, 2024. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The Center will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.

Federal Program: U.S. Department of Health and Human Services passed through Missouri Department of Health and Senior Services: Epidemiology and Laboratory Capacity for Infectious Diseases (#93:323). Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from two vendors totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, but that determination was not made prior to making the disbursements. Cause: The Center was unaware of the requirement because most of the Center's grants are for payroll costs and the Center rarely makes a disbursement with grant funds that would exceed $25,000. Effect: The Center did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $282,810 during the fiscal year ended December 31, 2024. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The Center will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.

Federal Program: U.S. Department of Health and Human Services passed through Missouri Department of Health and Senior Services: Epidemiology and Laboratory Capacity for Infectious Diseases (#93:323). Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from two vendors totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, but that determination was not made prior to making the disbursements. Cause: The Center was unaware of the requirement because most of the Center's grants are for payroll costs and the Center rarely makes a disbursement with grant funds that would exceed $25,000. Effect: The Center did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $282,810 during the fiscal year ended December 31, 2024. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The Center will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.