Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: The Department of Health and Human Services/Centers for Disease Control and Prevention
Assistance Listing Number: 93.323
Federal Award Identification Number and Year: NU50CK000515 - 2021
Pass-Through Agency: State of Washington Department of Health
Pass-Through Number: CBO28488-0
Award Period: July 1, 2023 through July 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance – Procurement
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of procurement.
Condition: The Organization has a procurement policy but the policy was not followed on all procurement transactions and documentation was not maintained of the procedures performed and approvals received for the procurement.
Questioned costs: None.
Context: During our testing, we noted on 2 out of 3 of the samples tested there was no documentation of procurement procedures and on 3 out of 3 of the samples tested there was no documentation of review and approval.
Cause: Policies and procedures are not in place to ensure proper procurement is being followed.
Effect: Incorrect procurement and documentation not maintained.
Recommendation: We recommend that the Organization’s procurement policy is followed and that procurement procedures are documented, reviewed and approved.
Views of responsible officials: There is no disagreement with the audit finding.