FAC Explorer

Finding 11413 (2022-007)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2024-02-02
Audit: 15308
Organization: St. Vincent De Paul Village, Inc. (CA)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The Village's procurement policy lacks detail to meet Federal regulations, leading to inadequate documentation and vendor selection processes.
  • Impacted Requirements: Non-compliance with Federal procurement standards (§200.318) and failure to verify vendor eligibility (§200.214) increases risk of contracting with ineligible parties.
  • Recommended Follow-Up: Management should enhance internal controls and documentation practices to ensure compliance with procurement policies and Federal regulations.

Finding Text

Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services. Federal Assistance Listing Numbers: 14.231, 93.224 & 93.527. Programs: Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster. Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-21-35, HHI-20-21, 563770, 19H80CS10606, 21H8FCS40355C6. Criteria: In accordance with §200.318, the non-federal entity must use its own documented procurement procedures which reflect applicable laws and regulations, provided that the procurements conform to applicable federal law and the standards identified. Additionally, the non-federal entity must maintain records sufficient to detail the history of the procurement. These records are required to include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. All procurement transactions must be conducted in in accordance with §200.317 through §200.327. In accordance with §200.214 non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect a certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction with a non-federal entity. Condition: The Village’s procurement policy does not have a level of specificity to fully comply with Federal procurement regulations. The Village has an organization wide procurement process. However, the records do not adequately differentiate between procurement for federal grants and other funding sources. The Village was unable to provide vendor selection documentation of the bidding process associated with two of the two transactions selected for the Emergency Solutions Grants Program, and four of the four selections for the Health Center Program Cluster. Additionally, the Village’s written processes do not have specific control procedures to check for suspension and debarment and, therefore, the Village did not verify that vendors or contractors were not excluded or disqualified prior to entering into these arrangements. During the audit, vendors were subsequently checked for suspension and debarment and no ineligible vendors were noted. Cause: The Village’s personnel did not adhere to the Village’s documented policies and procedures for ensuring complete documentation of the history of the procurement and the Village did not have adequate internal controls in place to identify the need to ensure a check for suspended or debarred vendors on contractors occurred prior to entering into those agreements. Effect or Potential Effect: Failure to maintain proper documentation for vendor selection process and failure to obtain vendor solicitation for procurements is noncompliance with Federal regulations and the Village’s policy. Potential for entering into contracts with suspended or debarred vendors. Questioned Costs: Known Questioned Costs Health Center Program Cluster: $146,704 Known Questioned Costs Emergency Solutions Grants Program: $680,586 Likely Questioned Costs Emergency Solutions Grants Program: $943,378 Context: This is a condition identified per review of the Village’s compliance with specified requirements on a policy level and testing of representative transactions. The total population for procurement testing was $146,704 for the Health Center Program Cluster. All four transactions subject to procurement were selected for testing and did not have proper documentation to support the procurement decision. The total population for procurement testing was $943,378 for the Emergency Solutions Grants Program. Two transactions selected for testing subject to procurement did not have proper documentation to support the procurement decision. Identification as a Repeat Finding: This is a repeat of prior year finding 2021-010. Recommendation: We recommend management and those charged with governance continue to review and improve its internal controls over procurement to ensure compliance with the Village’s procurement policy and Federal regulations as well as relevant suspension and debarment requirements included in §200.214. Views of Responsible Officials: Management agrees with the finding. Management is in the process of updating and strengthening policies and procedures over suspension, and debarment and retaining sufficient supporting documentation to support procurement

Categories

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 11385 2022-004
    Material Weakness Repeat
  • 11386 2022-004
    Material Weakness Repeat
  • 11387 2022-004
    Material Weakness Repeat
  • 11388 2022-004
    Material Weakness Repeat
  • 11389 2022-004
    Material Weakness Repeat
  • 11390 2022-004
    Material Weakness Repeat
  • 11391 2022-004
    Material Weakness Repeat
  • 11392 2022-004
    Material Weakness Repeat
  • 11393 2022-004
    Material Weakness Repeat
  • 11394 2022-004
    Material Weakness Repeat
  • 11395 2022-005
    Material Weakness Repeat
  • 11396 2022-005
    Material Weakness Repeat
  • 11397 2022-006
    Significant Deficiency Repeat
  • 11398 2022-006
    Significant Deficiency Repeat
  • 11399 2022-006
    Significant Deficiency Repeat
  • 11400 2022-006
    Significant Deficiency Repeat
  • 11401 2022-006
    Significant Deficiency Repeat
  • 11402 2022-006
    Significant Deficiency Repeat
  • 11403 2022-006
    Significant Deficiency Repeat
  • 11404 2022-006
    Significant Deficiency Repeat
  • 11405 2022-006
    Significant Deficiency Repeat
  • 11406 2022-006
    Significant Deficiency Repeat
  • 11407 2022-006
    Significant Deficiency Repeat
  • 11408 2022-006
    Significant Deficiency Repeat
  • 11409 2022-006
    Significant Deficiency Repeat
  • 11410 2022-006
    Significant Deficiency Repeat
  • 11411 2022-006
    Significant Deficiency Repeat
  • 11412 2022-007
    Material Weakness Repeat
  • 11414 2022-007
    Material Weakness Repeat
  • 11415 2022-007
    Material Weakness Repeat
  • 11416 2022-007
    Material Weakness Repeat
  • 11417 2022-007
    Material Weakness Repeat
  • 11418 2022-007
    Material Weakness Repeat
  • 11419 2022-008
    Material Weakness Repeat
  • 11420 2022-008
    Material Weakness Repeat
  • 11421 2022-008
    Material Weakness Repeat
  • 11422 2022-008
    Material Weakness Repeat
  • 11423 2022-008
    Material Weakness Repeat
  • 11424 2022-008
    Material Weakness Repeat
  • 11425 2022-008
    Material Weakness Repeat
  • 11426 2022-008
    Material Weakness Repeat
  • 11427 2022-008
    Material Weakness Repeat
  • 11428 2022-008
    Material Weakness Repeat
  • 11429 2022-008
    Material Weakness Repeat
  • 11430 2022-008
    Material Weakness Repeat
  • 11431 2022-009
    Significant Deficiency Repeat
  • 11432 2022-009
    Significant Deficiency Repeat
  • 11433 2022-009
    Significant Deficiency Repeat
  • 11434 2022-009
    Significant Deficiency Repeat
  • 11435 2022-009
    Significant Deficiency Repeat
  • 11436 2022-009
    Significant Deficiency Repeat
  • 11437 2022-010
    Material Weakness
  • 11438 2022-010
    Material Weakness
  • 11439 2022-010
    Material Weakness
  • 11440 2022-010
    Material Weakness
  • 11441 2022-010
    Material Weakness
  • 11442 2022-010
    Material Weakness
  • 11443 2022-010
    Material Weakness
  • 11444 2022-010
    Material Weakness
  • 11445 2022-010
    Material Weakness
  • 11446 2022-010
    Material Weakness
  • 11447 2022-011
    Significant Deficiency
  • 11448 2022-011
    Significant Deficiency
  • 11449 2022-011
    Significant Deficiency
  • 11450 2022-011
    Significant Deficiency
  • 11451 2022-011
    Significant Deficiency
  • 11452 2022-011
    Significant Deficiency
  • 11453 2022-011
    Significant Deficiency
  • 11454 2022-011
    Significant Deficiency
  • 11455 2022-011
    Significant Deficiency
  • 11456 2022-011
    Significant Deficiency
  • 11457 2022-011
    Significant Deficiency
  • 11458 2022-011
    Significant Deficiency
  • 11459 2022-011
    Significant Deficiency
  • 11460 2022-011
    Significant Deficiency
  • 11461 2022-011
    Significant Deficiency
  • 11462 2022-011
    Significant Deficiency
  • 11463 2022-011
    Significant Deficiency
  • 11464 2022-011
    Significant Deficiency
  • 11465 2022-011
    Significant Deficiency
  • 11466 2022-011
    Significant Deficiency
  • 11467 2022-011
    Significant Deficiency
  • 11468 2022-011
    Significant Deficiency
  • 11469 2022-011
    Significant Deficiency
  • 11470 2022-011
    Significant Deficiency
  • 11471 2022-012
    Material Weakness
  • 11472 2022-012
    Material Weakness
  • 11473 2022-012
    Material Weakness
  • 11474 2022-013
    Significant Deficiency
  • 11475 2022-013
    Significant Deficiency
  • 11476 2022-014
    Material Weakness
  • 11477 2022-014
    Material Weakness
  • 11478 2022-014
    Material Weakness
  • 11479 2022-014
    Material Weakness
  • 11480 2022-014
    Material Weakness
  • 11481 2022-014
    Material Weakness
  • 11482 2022-014
    Material Weakness
  • 11483 2022-014
    Material Weakness
  • 11484 2022-014
    Material Weakness
  • 11485 2022-014
    Material Weakness
  • 11486 2022-014
    Material Weakness
  • 11487 2022-014
    Material Weakness
  • 11488 2022-016
    Significant Deficiency Repeat
  • 11489 2022-016
    Significant Deficiency Repeat
  • 11490 2022-016
    Significant Deficiency Repeat
  • 11491 2022-016
    Significant Deficiency Repeat
  • 11492 2022-016
    Significant Deficiency Repeat
  • 11493 2022-016
    Significant Deficiency Repeat
  • 11494 2022-016
    Significant Deficiency Repeat
  • 11495 2022-017
    Significant Deficiency
  • 11496 2022-017
    Significant Deficiency
  • 587827 2022-004
    Material Weakness Repeat
  • 587828 2022-004
    Material Weakness Repeat
  • 587829 2022-004
    Material Weakness Repeat
  • 587830 2022-004
    Material Weakness Repeat
  • 587831 2022-004
    Material Weakness Repeat
  • 587832 2022-004
    Material Weakness Repeat
  • 587833 2022-004
    Material Weakness Repeat
  • 587834 2022-004
    Material Weakness Repeat
  • 587835 2022-004
    Material Weakness Repeat
  • 587836 2022-004
    Material Weakness Repeat
  • 587837 2022-005
    Material Weakness Repeat
  • 587838 2022-005
    Material Weakness Repeat
  • 587839 2022-006
    Significant Deficiency Repeat
  • 587840 2022-006
    Significant Deficiency Repeat
  • 587841 2022-006
    Significant Deficiency Repeat
  • 587842 2022-006
    Significant Deficiency Repeat
  • 587843 2022-006
    Significant Deficiency Repeat
  • 587844 2022-006
    Significant Deficiency Repeat
  • 587845 2022-006
    Significant Deficiency Repeat
  • 587846 2022-006
    Significant Deficiency Repeat
  • 587847 2022-006
    Significant Deficiency Repeat
  • 587848 2022-006
    Significant Deficiency Repeat
  • 587849 2022-006
    Significant Deficiency Repeat
  • 587850 2022-006
    Significant Deficiency Repeat
  • 587851 2022-006
    Significant Deficiency Repeat
  • 587852 2022-006
    Significant Deficiency Repeat
  • 587853 2022-006
    Significant Deficiency Repeat
  • 587854 2022-007
    Material Weakness Repeat
  • 587855 2022-007
    Material Weakness Repeat
  • 587856 2022-007
    Material Weakness Repeat
  • 587857 2022-007
    Material Weakness Repeat
  • 587858 2022-007
    Material Weakness Repeat
  • 587859 2022-007
    Material Weakness Repeat
  • 587860 2022-007
    Material Weakness Repeat
  • 587861 2022-008
    Material Weakness Repeat
  • 587862 2022-008
    Material Weakness Repeat
  • 587863 2022-008
    Material Weakness Repeat
  • 587864 2022-008
    Material Weakness Repeat
  • 587865 2022-008
    Material Weakness Repeat
  • 587866 2022-008
    Material Weakness Repeat
  • 587867 2022-008
    Material Weakness Repeat
  • 587868 2022-008
    Material Weakness Repeat
  • 587869 2022-008
    Material Weakness Repeat
  • 587870 2022-008
    Material Weakness Repeat
  • 587871 2022-008
    Material Weakness Repeat
  • 587872 2022-008
    Material Weakness Repeat
  • 587873 2022-009
    Significant Deficiency Repeat
  • 587874 2022-009
    Significant Deficiency Repeat
  • 587875 2022-009
    Significant Deficiency Repeat
  • 587876 2022-009
    Significant Deficiency Repeat
  • 587877 2022-009
    Significant Deficiency Repeat
  • 587878 2022-009
    Significant Deficiency Repeat
  • 587879 2022-010
    Material Weakness
  • 587880 2022-010
    Material Weakness
  • 587881 2022-010
    Material Weakness
  • 587882 2022-010
    Material Weakness
  • 587883 2022-010
    Material Weakness
  • 587884 2022-010
    Material Weakness
  • 587885 2022-010
    Material Weakness
  • 587886 2022-010
    Material Weakness
  • 587887 2022-010
    Material Weakness
  • 587888 2022-010
    Material Weakness
  • 587889 2022-011
    Significant Deficiency
  • 587890 2022-011
    Significant Deficiency
  • 587891 2022-011
    Significant Deficiency
  • 587892 2022-011
    Significant Deficiency
  • 587893 2022-011
    Significant Deficiency
  • 587894 2022-011
    Significant Deficiency
  • 587895 2022-011
    Significant Deficiency
  • 587896 2022-011
    Significant Deficiency
  • 587897 2022-011
    Significant Deficiency
  • 587898 2022-011
    Significant Deficiency
  • 587899 2022-011
    Significant Deficiency
  • 587900 2022-011
    Significant Deficiency
  • 587901 2022-011
    Significant Deficiency
  • 587902 2022-011
    Significant Deficiency
  • 587903 2022-011
    Significant Deficiency
  • 587904 2022-011
    Significant Deficiency
  • 587905 2022-011
    Significant Deficiency
  • 587906 2022-011
    Significant Deficiency
  • 587907 2022-011
    Significant Deficiency
  • 587908 2022-011
    Significant Deficiency
  • 587909 2022-011
    Significant Deficiency
  • 587910 2022-011
    Significant Deficiency
  • 587911 2022-011
    Significant Deficiency
  • 587912 2022-011
    Significant Deficiency
  • 587913 2022-012
    Material Weakness
  • 587914 2022-012
    Material Weakness
  • 587915 2022-012
    Material Weakness
  • 587916 2022-013
    Significant Deficiency
  • 587917 2022-013
    Significant Deficiency
  • 587918 2022-014
    Material Weakness
  • 587919 2022-014
    Material Weakness
  • 587920 2022-014
    Material Weakness
  • 587921 2022-014
    Material Weakness
  • 587922 2022-014
    Material Weakness
  • 587923 2022-014
    Material Weakness
  • 587924 2022-014
    Material Weakness
  • 587925 2022-014
    Material Weakness
  • 587926 2022-014
    Material Weakness
  • 587927 2022-014
    Material Weakness
  • 587928 2022-014
    Material Weakness
  • 587929 2022-014
    Material Weakness
  • 587930 2022-016
    Significant Deficiency Repeat
  • 587931 2022-016
    Significant Deficiency Repeat
  • 587932 2022-016
    Significant Deficiency Repeat
  • 587933 2022-016
    Significant Deficiency Repeat
  • 587934 2022-016
    Significant Deficiency Repeat
  • 587935 2022-016
    Significant Deficiency Repeat
  • 587936 2022-016
    Significant Deficiency Repeat
  • 587937 2022-017
    Significant Deficiency
  • 587938 2022-017
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.527 Grants for New and Expanded Services Under the Health Center Program $1.03M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $707,271
97.024 Emergency Food and Shelter National Board Program $668,194
97.027 Emergency Management Institute (emi) Independent Study Program $600,308
32.006 Covid-19 Telehealth Program $246,146
14.218 Community Development Block Grants/entitlement Grants $225,136
14.231 Emergency Solutions Grant Program $215,779
14.267 Continuum of Care Program $126,277
10.558 Child and Adult Care Food Program $96,662
97.008 Non-Profit Security Program $80,000
14.241 Housing Opportunities for Persons with Aids $13,624
64.033 Va Supportive Services for Veteran Families Program $9,890