Finding 1153168 (2025-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-09-16
Audit: 366393
Organization: Outpatient Medical Center, Inc. (LA)
Auditor: Dzapllc

AI Summary

  • Core Issue: The Organization failed to verify that vendors were not excluded from federal contracts before entering into agreements, indicating a systemic problem.
  • Impacted Requirements: This violates Title 2 CFR 200.214 and Title 2 CFR 180.300, which mandate exclusion checks for transactions over $25,000.
  • Recommended Follow-Up: Implement controls to ensure exclusion checks are completed before signing contracts, and maintain documentation as proof of compliance.

Finding Text

2025-005 Suspension and Debarment Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS00513, H8FCS41684 Criteria [ ] Compliance Finding [ ] Significant Deficiency [X] Material Weakness Title 2 CFR 200.214 and Title 2 CFR 180.300 require that organizations “verify that the person with whom you intend to do business is not excluded or disqualified” before entering into covered transaction (procurement contracts, purchase orders or agreements greater than or equal to $25,000) with persons or vendors. Condition The Organization entered into covered transactions without verification that vendors/contractors were not excluded from doing business with the federal government. This finding appears to be a systemic problem Cause The Organization did not follow its policy to verify that persons or entities contracted with were not listed on the exclusions list prior to entering into the contracts or purchase agreements. Effect The Organization may have entered into covered transactions with persons who have been suspended or debarred. Questioned Costs None noted. Context Out of four covered transactions selected, only one included evidence that an exclusion check was performed prior to signing the contract. Exclusions checks were performed after documentation was requested by the auditor and no excluded vendors were identified. Recommendation We recommend the Organization implement controls requiring that exclusion checks be performed prior to signing any contracts or purchase orders or agreements that are covered transactions. This exclusion check should be maintained as part of the supporting documentation for the expenditure. Views of responsible officials and planned corrective action Management is in agreement with this finding and will take corrective action as outlined below.

Corrective Action Plan

2025-005 Suspension and Debarment Corrective action planned: OMC currently has a policy and procedure for vendor exclusion checks prior to executing contracts. This finding appears to be an incidental omission that resulted in no excluded vendors being identified. In one case, the vendor was an existing one for many years. The CFO/Designee will monitor to assure exclusion checks prior to CEO signing any contracts or purchase orders with any vendor over $25,000 per year and will update policy as necessary in accordance with regulations. OMC will seek HRSA guidance on periodic review of existing vendors Anticipated completion date: September 30, 2025 Contact person responsible for corrective action: Allen Boyd, Director of Fiscal Operations

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1153161 2025-002
    Material Weakness Repeat
  • 1153162 2025-002
    Material Weakness Repeat
  • 1153163 2025-003
    Material Weakness Repeat
  • 1153164 2025-003
    Material Weakness Repeat
  • 1153165 2025-004
    Material Weakness Repeat
  • 1153166 2025-004
    Material Weakness Repeat
  • 1153167 2025-005
    Material Weakness Repeat

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) $1.24M
93.526 Grants for Capital Development in Health Centers $573,583