Finding 1155440 (2023-002)

Assistance Listing, Federal Agency, and Program Name 21.027 U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year MH 1251 2023 Pass through Entity The Ohio Department of Mental Health and Addiction Services Finding Type Significant deficiency Repeat Finding No Criteria Per 2 CFR 200.320, an entity must have written procurement procedures that address the procurement methods outlined throughout 2 CFR 200.318, 200.319, and 200.320. Condition Controls in place were not adequate to ensure the policy included appropriate procurement thresholds and methods. Questioned Costs N/A If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported N/A Identification of How Questioned Costs Were Computed N/A Context ProMedica did not include all requirements outlined throughout 2 CFR 200.318, 200.319, and 200.320 for procurement methods in their written policy. Cause and Effect ProMedica has written procurement procedures in place, however these policies did not include all requirements outlined throughout 2 CFR 200.318, 200.319, and 200.320. This lack of controls could lead to noncompliance with the Uniform Guidance requirement to have written policies. Recommendation Management should implement controls to ensure all procurement policies align with the guidance in 2 CFR 200.318, 200.319, and 200.320. Views of Responsible Officials and Planned Corrective Actions Management understands the importance of adhering to procurement thresholds and methods. Procurement policies and grant policies will be updated to include federal thresholds and methods to reflect federal Uniform Guidance.