Finding 1131228 (2023-004)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2025-04-11

AI Summary

  • Core Issue: The Organization lacks adequate policies for verifying vendor suspension and debarment before purchasing goods or services with federal funds.
  • Impacted Requirements: This oversight violates procurement standards set by 2 CFR 180, risking non-compliance with federal regulations.
  • Recommended Follow-Up: Develop a clear suspension and debarment policy, educate staff on it, and review the policy annually to ensure compliance with Uniform Guidance.

Finding Text

COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing 21.027 U.S. Department of Treasury Missouri Coalition for Primary Health Care d/b/a Missouri Primary Care Association Criteria or Specific Requirement: Procurement, Suspension, and Debarment – 2 CFR 180 Condition: The Organization does not have adequate policies governing suspension and debarment requirements for the purchase of goods or services charged to federal awards. Specifically, the Organization did not verify that vendors were not suspended, debarred, or otherwise excluded. Cause: The Organization does not include a review of the federal suspended and debarment party list as part of the Organization's procurement policy. Effect or potential effect: Purchases were made that did not adhere to the federal government's suspension and debarment compliance requirements. Questioned Costs: None Context: 100 percent of eligible contracts were tested totaling $253,285. The Organization did not ensure the vendor was not suspended, debarred, or otherwise excluded before entering into contracts. The vendors were not on the suspended and debarred listing.. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Organization should develop a suspension and debarment policy and ensure proper staff education on the policy once established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 554782 2023-003
    Material Weakness
  • 554783 2023-003
    Material Weakness
  • 554784 2023-003
    Material Weakness
  • 554785 2023-003
    Material Weakness
  • 554786 2023-004
    Material Weakness
  • 1131224 2023-003
    Material Weakness
  • 1131225 2023-003
    Material Weakness
  • 1131226 2023-003
    Material Weakness
  • 1131227 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $517,336
21.027 Coronavirus State and Local Fiscal Recovery Funds $253,285
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $58,385
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $31,279
93.778 Medical Assistance Program $20,018