FAC Explorer

Finding 1144625 (2024-005)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-06-27
Audit: 360458
Organization: The Salvation Army Northwest Division (WA)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: Management failed to issue a public notice solicitation and did not conduct required suspension and debarment checks for a vendor, violating federal procurement regulations.
  • Impacted Requirements: Noncompliance with 2 CFR 200.320 and 2 CFR 200.214 regarding procurement methods and vendor eligibility.
  • Recommended Follow-Up: Develop and implement a formal procurement policy that includes thresholds and checks to ensure compliance with federal regulations.

Finding Text

FINDING 2024-005 Significant Deficiency in Internal Controls over Compliance and Noncompliance - Procurement, Suspension and Debarment Federal Agency: Department of Treasury Pass through Grantor: Multiple Federal Program(s): COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number(s): 21.027 Criteria: In accordance with 2 CFR 200.320 Procurement methods paragraph (b), formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient. Additionally, 2 CFR 200.214 outlines the suspension and debarment requirements for non-federal entities receiving federal funds. It mandates that these entities must not engage in "covered transactions" with individuals or organizations that are suspended, debarred, or otherwise excluded from participating in federal programs. Condition/Context: For one vendor, based on the services to be provided, management was required to issue a public notice solicitation in accordance with the required 2 CFR 200 regulations; however, such a notice was not solicited. Additionally, management did not perform a suspension and debarment check prior to work performed with the vendor. Cause: Due to the infrequency of entering into contracts above the simplified acquisition threshold, management was in the process of formally adopting a procurement policy and did not formalize the steps that would have included the procurement policy of the simplified acquisition threshold and formalize suspension and department checks. Effect: Grant funded contracts could be awarded to vendors that are less cost effective and suspended/debarred, which would be in violation of federal regulations and may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding. Questioned Costs: None. Recommendation: Management should implement a formal policy outlining the procurement threshold and the requirement of a Suspension and debarment check in accordance with 2 CFR.200 requirements. Repeat Finding: No. Views of Responsible Officials: See Corrective Action Plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 568083 2024-001
    Significant Deficiency Repeat
  • 568084 2024-001
    Significant Deficiency Repeat
  • 568085 2024-001
    Significant Deficiency Repeat
  • 568086 2024-001
    Significant Deficiency Repeat
  • 568087 2024-001
    Significant Deficiency Repeat
  • 568088 2024-001
    Significant Deficiency Repeat
  • 568089 2024-001
    Significant Deficiency Repeat
  • 568090 2024-001
    Significant Deficiency Repeat
  • 568091 2024-001
    Significant Deficiency Repeat
  • 568092 2024-001
    Significant Deficiency Repeat
  • 568093 2024-001
    Significant Deficiency Repeat
  • 568094 2024-001
    Significant Deficiency Repeat
  • 568095 2024-001
    Significant Deficiency Repeat
  • 568096 2024-001
    Significant Deficiency Repeat
  • 568097 2024-001
    Significant Deficiency Repeat
  • 568098 2024-001
    Significant Deficiency Repeat
  • 568099 2024-001
    Significant Deficiency Repeat
  • 568100 2024-001
    Significant Deficiency Repeat
  • 568101 2024-001
    Significant Deficiency Repeat
  • 568102 2024-001
    Significant Deficiency Repeat
  • 568103 2024-001
    Significant Deficiency Repeat
  • 568104 2024-001
    Significant Deficiency Repeat
  • 568105 2024-001
    Significant Deficiency Repeat
  • 568106 2024-001
    Significant Deficiency Repeat
  • 568107 2024-001
    Significant Deficiency Repeat
  • 568108 2024-001
    Significant Deficiency Repeat
  • 568109 2024-001
    Significant Deficiency Repeat
  • 568110 2024-001
    Significant Deficiency Repeat
  • 568111 2024-001
    Significant Deficiency Repeat
  • 568112 2024-001
    Significant Deficiency Repeat
  • 568113 2024-001
    Significant Deficiency Repeat
  • 568114 2024-001
    Significant Deficiency Repeat
  • 568115 2024-001
    Significant Deficiency Repeat
  • 568116 2024-001
    Significant Deficiency Repeat
  • 568117 2024-002
    Material Weakness Repeat
  • 568118 2024-002
    Material Weakness Repeat
  • 568119 2024-002
    Material Weakness Repeat
  • 568120 2024-002
    Material Weakness Repeat
  • 568121 2024-002
    Material Weakness Repeat
  • 568122 2024-002
    Material Weakness Repeat
  • 568123 2024-002
    Material Weakness Repeat
  • 568124 2024-002
    Material Weakness Repeat
  • 568125 2024-002
    Material Weakness Repeat
  • 568126 2024-002
    Material Weakness Repeat
  • 568127 2024-002
    Material Weakness Repeat
  • 568128 2024-002
    Material Weakness Repeat
  • 568129 2024-002
    Material Weakness Repeat
  • 568130 2024-002
    Material Weakness Repeat
  • 568131 2024-002
    Material Weakness Repeat
  • 568132 2024-002
    Material Weakness Repeat
  • 568133 2024-002
    Material Weakness Repeat
  • 568134 2024-002
    Material Weakness Repeat
  • 568135 2024-003
    Significant Deficiency Repeat
  • 568136 2024-003
    Significant Deficiency Repeat
  • 568137 2024-003
    Significant Deficiency Repeat
  • 568138 2024-003
    Significant Deficiency Repeat
  • 568139 2024-003
    Significant Deficiency Repeat
  • 568140 2024-003
    Significant Deficiency Repeat
  • 568141 2024-003
    Significant Deficiency Repeat
  • 568142 2024-003
    Significant Deficiency Repeat
  • 568143 2024-003
    Significant Deficiency Repeat
  • 568144 2024-003
    Significant Deficiency Repeat
  • 568145 2024-003
    Significant Deficiency Repeat
  • 568146 2024-003
    Significant Deficiency Repeat
  • 568147 2024-003
    Significant Deficiency Repeat
  • 568148 2024-003
    Significant Deficiency Repeat
  • 568149 2024-003
    Significant Deficiency Repeat
  • 568150 2024-003
    Significant Deficiency Repeat
  • 568151 2024-003
    Significant Deficiency Repeat
  • 568152 2024-003
    Significant Deficiency Repeat
  • 568153 2024-004
    Significant Deficiency
  • 568154 2024-004
    Significant Deficiency
  • 568155 2024-004
    Significant Deficiency
  • 568156 2024-004
    Significant Deficiency
  • 568157 2024-004
    Significant Deficiency
  • 568158 2024-005
    Significant Deficiency
  • 568159 2024-005
    Significant Deficiency
  • 568160 2024-005
    Significant Deficiency
  • 568161 2024-005
    Significant Deficiency
  • 568162 2024-005
    Significant Deficiency
  • 568163 2024-005
    Significant Deficiency
  • 568164 2024-005
    Significant Deficiency
  • 568165 2024-005
    Significant Deficiency
  • 568166 2024-005
    Significant Deficiency
  • 568167 2024-005
    Significant Deficiency
  • 568168 2024-005
    Significant Deficiency
  • 568169 2024-005
    Significant Deficiency
  • 568170 2024-005
    Significant Deficiency
  • 568171 2024-005
    Significant Deficiency
  • 568172 2024-005
    Significant Deficiency
  • 568173 2024-005
    Significant Deficiency
  • 568174 2024-005
    Significant Deficiency
  • 568175 2024-005
    Significant Deficiency
  • 568176 2024-005
    Significant Deficiency
  • 568177 2024-005
    Significant Deficiency
  • 568178 2024-005
    Significant Deficiency
  • 568179 2024-005
    Significant Deficiency
  • 568180 2024-005
    Significant Deficiency
  • 568181 2024-005
    Significant Deficiency
  • 568182 2024-005
    Significant Deficiency
  • 568183 2024-005
    Significant Deficiency
  • 568184 2024-005
    Significant Deficiency
  • 568185 2024-005
    Significant Deficiency
  • 568186 2024-005
    Significant Deficiency
  • 568187 2024-005
    Significant Deficiency
  • 568188 2024-005
    Significant Deficiency
  • 568189 2024-005
    Significant Deficiency
  • 568190 2024-005
    Significant Deficiency
  • 568191 2024-005
    Significant Deficiency
  • 1144525 2024-001
    Significant Deficiency Repeat
  • 1144526 2024-001
    Significant Deficiency Repeat
  • 1144527 2024-001
    Significant Deficiency Repeat
  • 1144528 2024-001
    Significant Deficiency Repeat
  • 1144529 2024-001
    Significant Deficiency Repeat
  • 1144530 2024-001
    Significant Deficiency Repeat
  • 1144531 2024-001
    Significant Deficiency Repeat
  • 1144532 2024-001
    Significant Deficiency Repeat
  • 1144533 2024-001
    Significant Deficiency Repeat
  • 1144534 2024-001
    Significant Deficiency Repeat
  • 1144535 2024-001
    Significant Deficiency Repeat
  • 1144536 2024-001
    Significant Deficiency Repeat
  • 1144537 2024-001
    Significant Deficiency Repeat
  • 1144538 2024-001
    Significant Deficiency Repeat
  • 1144539 2024-001
    Significant Deficiency Repeat
  • 1144540 2024-001
    Significant Deficiency Repeat
  • 1144541 2024-001
    Significant Deficiency Repeat
  • 1144542 2024-001
    Significant Deficiency Repeat
  • 1144543 2024-001
    Significant Deficiency Repeat
  • 1144544 2024-001
    Significant Deficiency Repeat
  • 1144545 2024-001
    Significant Deficiency Repeat
  • 1144546 2024-001
    Significant Deficiency Repeat
  • 1144547 2024-001
    Significant Deficiency Repeat
  • 1144548 2024-001
    Significant Deficiency Repeat
  • 1144549 2024-001
    Significant Deficiency Repeat
  • 1144550 2024-001
    Significant Deficiency Repeat
  • 1144551 2024-001
    Significant Deficiency Repeat
  • 1144552 2024-001
    Significant Deficiency Repeat
  • 1144553 2024-001
    Significant Deficiency Repeat
  • 1144554 2024-001
    Significant Deficiency Repeat
  • 1144555 2024-001
    Significant Deficiency Repeat
  • 1144556 2024-001
    Significant Deficiency Repeat
  • 1144557 2024-001
    Significant Deficiency Repeat
  • 1144558 2024-001
    Significant Deficiency Repeat
  • 1144559 2024-002
    Material Weakness Repeat
  • 1144560 2024-002
    Material Weakness Repeat
  • 1144561 2024-002
    Material Weakness Repeat
  • 1144562 2024-002
    Material Weakness Repeat
  • 1144563 2024-002
    Material Weakness Repeat
  • 1144564 2024-002
    Material Weakness Repeat
  • 1144565 2024-002
    Material Weakness Repeat
  • 1144566 2024-002
    Material Weakness Repeat
  • 1144567 2024-002
    Material Weakness Repeat
  • 1144568 2024-002
    Material Weakness Repeat
  • 1144569 2024-002
    Material Weakness Repeat
  • 1144570 2024-002
    Material Weakness Repeat
  • 1144571 2024-002
    Material Weakness Repeat
  • 1144572 2024-002
    Material Weakness Repeat
  • 1144573 2024-002
    Material Weakness Repeat
  • 1144574 2024-002
    Material Weakness Repeat
  • 1144575 2024-002
    Material Weakness Repeat
  • 1144576 2024-002
    Material Weakness Repeat
  • 1144577 2024-003
    Significant Deficiency Repeat
  • 1144578 2024-003
    Significant Deficiency Repeat
  • 1144579 2024-003
    Significant Deficiency Repeat
  • 1144580 2024-003
    Significant Deficiency Repeat
  • 1144581 2024-003
    Significant Deficiency Repeat
  • 1144582 2024-003
    Significant Deficiency Repeat
  • 1144583 2024-003
    Significant Deficiency Repeat
  • 1144584 2024-003
    Significant Deficiency Repeat
  • 1144585 2024-003
    Significant Deficiency Repeat
  • 1144586 2024-003
    Significant Deficiency Repeat
  • 1144587 2024-003
    Significant Deficiency Repeat
  • 1144588 2024-003
    Significant Deficiency Repeat
  • 1144589 2024-003
    Significant Deficiency Repeat
  • 1144590 2024-003
    Significant Deficiency Repeat
  • 1144591 2024-003
    Significant Deficiency Repeat
  • 1144592 2024-003
    Significant Deficiency Repeat
  • 1144593 2024-003
    Significant Deficiency Repeat
  • 1144594 2024-003
    Significant Deficiency Repeat
  • 1144595 2024-004
    Significant Deficiency
  • 1144596 2024-004
    Significant Deficiency
  • 1144597 2024-004
    Significant Deficiency
  • 1144598 2024-004
    Significant Deficiency
  • 1144599 2024-004
    Significant Deficiency
  • 1144600 2024-005
    Significant Deficiency
  • 1144601 2024-005
    Significant Deficiency
  • 1144602 2024-005
    Significant Deficiency
  • 1144603 2024-005
    Significant Deficiency
  • 1144604 2024-005
    Significant Deficiency
  • 1144605 2024-005
    Significant Deficiency
  • 1144606 2024-005
    Significant Deficiency
  • 1144607 2024-005
    Significant Deficiency
  • 1144608 2024-005
    Significant Deficiency
  • 1144609 2024-005
    Significant Deficiency
  • 1144610 2024-005
    Significant Deficiency
  • 1144611 2024-005
    Significant Deficiency
  • 1144612 2024-005
    Significant Deficiency
  • 1144613 2024-005
    Significant Deficiency
  • 1144614 2024-005
    Significant Deficiency
  • 1144615 2024-005
    Significant Deficiency
  • 1144616 2024-005
    Significant Deficiency
  • 1144617 2024-005
    Significant Deficiency
  • 1144618 2024-005
    Significant Deficiency
  • 1144619 2024-005
    Significant Deficiency
  • 1144620 2024-005
    Significant Deficiency
  • 1144621 2024-005
    Significant Deficiency
  • 1144622 2024-005
    Significant Deficiency
  • 1144623 2024-005
    Significant Deficiency
  • 1144624 2024-005
    Significant Deficiency
  • 1144626 2024-005
    Significant Deficiency
  • 1144627 2024-005
    Significant Deficiency
  • 1144628 2024-005
    Significant Deficiency
  • 1144629 2024-005
    Significant Deficiency
  • 1144630 2024-005
    Significant Deficiency
  • 1144631 2024-005
    Significant Deficiency
  • 1144632 2024-005
    Significant Deficiency
  • 1144633 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
64.024 Va Homeless Providers Grant and Per Diem Program $504,872
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $60,928
14.239 Home Investment Partnerships Program $55,035
14.267 Continuum of Care Program $35,900
10.558 Child and Adult Care Food Program $29,490
10.559 Summer Food Service Program for Children $23,900
97.024 Emergency Food and Shelter National Board Program $8,640
14.218 Covid-19 Community Development Block Grants/entitlement Grants $8,498
10.568 Emergency Food Assistance Program (administrative Costs) $7,552
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $4,822
14.218 Community Development Block Grants/entitlement Grants $2,899
14.231 Emergency Solutions Grant Program $2,802
10.569 Emergency Food Assistance Program (food Commodities) $1,556
94.006 Americorps State and National 94.006 $400