Finding 1074621 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-09-25

AI Summary

  • Core Issue: The Organization failed to comply with procurement standards for pool renovations funded by HUD.
  • Impacted Requirements: The Organization did not adhere to Uniform Guidance for formal procurement methods, using a qualifications-based approach instead.
  • Recommended Follow-Up: Develop and implement a compliant procurement policy to align with Uniform Guidance standards.

Finding Text

Finding Number 2023-002 Internal Controls and Compliance over Procurement and Suspension and Debarment, United States Department of Housing and Urban Development, Economic Development Initiative, Community Project Funding Grants, ALN 14.251, January 1, 2023 through December 31, 2023 (Significant Deficiency). Statement of Condition: The Organization was not in compliance with its procurement of pool renovations funded by the program. Questioned Costs: None. Criteria: The Organization did not follow Uniform Guidance for formal procurement methods associated with the pool renovations. A qualifications-based procurement method was used, in which price was not a consideration. Cause: The Organization did not have a procurement policy in compliance with Uniform Guidance standards. Effect: The Organization is not in compliance with Uniform Guidance standards. Recommendation: We recommend the Organization create and implement a procurement policy in compliance with Uniform Guidance standards that will ensure compliance with Uniform Guidance formal procurement methods. Management Response: Management agrees with the finding. An adequate procurement policy is being developed in order to comply with Uniform Guidance formal procurement methods.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 498178 2023-001
    Material Weakness
  • 498179 2023-002
    Significant Deficiency
  • 498180 2023-003
    Significant Deficiency
  • 498181 2023-004
    Material Weakness
  • 498182 2023-005
    Material Weakness
  • 1074620 2023-001
    Material Weakness
  • 1074622 2023-003
    Significant Deficiency
  • 1074623 2023-004
    Material Weakness
  • 1074624 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $935,204
21.027 Coronavirus State and Local Fiscal Recovery Funds $74,601
10.558 Child and Adult Care Food Program $41,070