Finding 1140531 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-06-05
Audit: 358180
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: Some new hires in 2024 lacked documented exclusion searches, violating procurement and debarment regulations.
  • Impacted Requirements: Compliance with Executive Orders 12549 and 12689, and 2 CFR part 180 regarding employee eligibility for federal awards.
  • Recommended Follow-up: Train staff on exclusion screening, improve documentation practices, and conduct regular reviews to ensure compliance.

Finding Text

Item 2024-001 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) FAIN # H8000163, H8F41100 for 2024 - (Significant Deficiency) Criteria: Recipients and subrecipients are subject to the procurement, debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The Center's policy is to conduct an exclusion search for all newly hired employees and new contractors. Statement of condition: During our audit, we noted that certain employees hired in 2024 have no record of an exclusion search conducted. Cause: Inconsistent application of the internal control to ensure compliance with the general suspension and debarment requirements. Effect: Failure in implementing the exclusion search raises the risk that salaries of employees who are suspended or debarred may be charged to the program. Questioned costs: None Context: Two out of four samples tested did not have any exclusion searches on file upon hiring in 2024. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Center train its personnel in relation to the exclusion screening and proper documentation thereof and that the Center conduct regular reviews to ensure the completeness of exclusion search documentation. Management response: We will ensure that the center's personnel are trained in the exclusion screening, maintain the location of the proper documentation, and conduct regular reviews to ensure the completeness of exclusion search documentation. The center performs background checks but was unable to locate the documents for those two new employees who were terminated but will ensure that we will put control processes in place to make sure we can demonstrate that the exclusion search was conducted.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 564088 2024-001
    Significant Deficiency
  • 564089 2024-001
    Significant Deficiency
  • 564090 2024-001
    Significant Deficiency
  • 1140530 2024-001
    Significant Deficiency
  • 1140532 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.09M
93.526 Grants for Capital Development in Health Centers $121,858
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $40,050
93.527 Grants for New and Expanded Services Under the Health Center Program $32,565