Eligibility (Significant Deficiency in Internal Control Over Compliance and an Instance of Non-Compliance)
Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility.
Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We randomly selected 60 patients who received services during the audit period and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested.
Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services.
Effect – Individuals that are not eligible may have received services.
Questioned Costs – Questioned costs associated with this finding could not be determined.
Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2023-002.
Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Eligibility (Significant Deficiency in Internal Control Over Compliance and an Instance of Non-Compliance)
Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility.
Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We randomly selected 60 patients who received services during the audit period and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested.
Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services.
Effect – Individuals that are not eligible may have received services.
Questioned Costs – Questioned costs associated with this finding could not be determined.
Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2023-002.
Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Eligibility (Significant Deficiency in Internal Control Over Compliance and an Instance of Non-Compliance)
Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility.
Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We randomly selected 60 patients who received services during the audit period and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested.
Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services.
Effect – Individuals that are not eligible may have received services.
Questioned Costs – Questioned costs associated with this finding could not be determined.
Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2023-002.
Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Eligibility (Significant Deficiency in Internal Control Over Compliance and an Instance of Non-Compliance)
Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility.
Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We randomly selected 60 patients who received services during the audit period and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested.
Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services.
Effect – Individuals that are not eligible may have received services.
Questioned Costs – Questioned costs associated with this finding could not be determined.
Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2023-002.
Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Eligibility (Significant Deficiency in Internal Control Over Compliance and an Instance of Non-Compliance)
Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility.
Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We randomly selected 60 patients who received services during the audit period and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested.
Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services.
Effect – Individuals that are not eligible may have received services.
Questioned Costs – Questioned costs associated with this finding could not be determined.
Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2023-002.
Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Eligibility (Significant Deficiency in Internal Control Over Compliance and an Instance of Non-Compliance)
Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility.
Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We randomly selected 60 patients who received services during the audit period and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested.
Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services.
Effect – Individuals that are not eligible may have received services.
Questioned Costs – Questioned costs associated with this finding could not be determined.
Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2023-002.
Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Eligibility (Significant Deficiency in Internal Control Over Compliance and an Instance of Non-Compliance)
Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility.
Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We randomly selected 60 patients who received services during the audit period and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested.
Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services.
Effect – Individuals that are not eligible may have received services.
Questioned Costs – Questioned costs associated with this finding could not be determined.
Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2023-002.
Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Eligibility (Significant Deficiency in Internal Control Over Compliance and an Instance of Non-Compliance)
Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility.
Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We randomly selected 60 patients who received services during the audit period and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested.
Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services.
Effect – Individuals that are not eligible may have received services.
Questioned Costs – Questioned costs associated with this finding could not be determined.
Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2023-002.
Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.
Suspension and Debarment (Material Weakness in Internal Control Over Compliance)
Criteria – The Uniform Guidance prohibits non-federal entities from contracting with parties through covered transactions that are suspended or debarred. “Covered transactions” include those procurement contracts for good and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to be equal to or exceed $25,000 or meet certain other specified criteria (2 CFR 200.213 and 2 CFR part 180).
Condition and Context – We reviewed covered transactions in excess of $25,000 that were subject to suspension and debarment requirements, as noted below, for evidence of review of the Federal Excluded Parties List System or other controls to ensure that the vendors were not suspended or debarred before the Heath Board entered into contracts with those vendors. Control deficiencies were identified in the suspension and debarment process, include the following for these programs:
• Assistance Listing Number 93.193 – The program had 24 covered transactions over $25,000. From this full population, we randomly selected a sample of nine (9) covered transactions subject to suspension and debarment requirements. For three (3) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
• Assistance Listing Number 93.231 – The program had four covered transactions over $25,000. We tested all four covered transactions subject to suspension and debarment requirements. For one (1) of the items tested the Health Board could not provide the required evidence that the Health Board performed its own suspension and debarment search.
However, based on our testing, we noted none of the vendors were suspended or debarred.
Cause – The programs did not follow the Health Board’s established policies to maintain documentation to support requirements under Uniform Guidance.
Effect – The Health Board could be at risk of contracting with vendors that have been suspended or debarred from governmental contracts.
Questioned Costs – There were no questioned costs associated with this finding.
Repeat Finding – This is not a repeat finding.
Recommendation – The Health Board has adequate policies in place, so we recommend that all programs and department overseeing all programs receive updated training on the Health Board’s procurement requirements.
Views of responsible officials – Management agrees with the auditors' findings and will implement the corrective action plan to address the issue identified.