FAC Explorer

Finding 1153883 (2024-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-09-22
Audit: 366950
Organization: Kentucky Health Department Association (KY)
Auditor: Rfh PLLC

AI Summary

  • Core Issue: The Association lacks written procurement standards as required by 2 CFR 200.317 through 200.326.
  • Impacted Requirements: Non-compliance with federal procurement standards affects eligibility for funding and accountability.
  • Recommended Follow-up: Update the purchasing policy to align with 2 CFR 200.317 through 200.326 to ensure compliance.

Finding Text

Criteria: The Association should have in place written procurement standards found in 2 CFR 200.317 through 200.326 of the Uniform Guidance. Condition: The Association does not have written procurement standards that are in accordance with the standards found in 2 CFR 200.317 through 200.326 of the Uniform Guidance. Cause: The Association’s written purchasing policy has not been updated to incorporate the standards found in 2 CFR 200.317 through 200.326 of the Uniform Guidance. Effect: The Association is not in compliance with the procurement standards found in 2 CFR 200.317 through 200.326 of the Uniform Guidance. Recommendation: We recommend the Association update its written purchasing policy to ensure the procurement standards found in 2 CFR 200.317 through 200.326 of the Uniform Guidance are incorporated. Management’s Response: The Association will update its purchasing policy to ensure the procurement standards in 2 CFR 200.317 – 200.326 are incorporated.

Corrective Action Plan

Management’s Response: The Association will update its purchasing policy to ensure the procurement standards in 2 CFR 200.317 – 200.326 are incorporated.

Categories

Questioned Costs Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $962,814
94.006 Americorps State and National 94.006 $496,313
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $158,456
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $498