Finding 1157380 (2024-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369652
Organization: Northwest Side Housing Center (IL)
Auditor: Porte Brown LLC

AI Summary

  • Core Issue: The Center lacks a formal procurement policy and fails to verify vendor eligibility, violating federal regulations.
  • Impacted Requirements: Non-compliance with 2 CFR §200.212, §200.318(h), and 48 CFR §52.209-6 regarding vendor verification and procurement policies.
  • Recommended Follow-up: Develop a compliant procurement policy and ensure proper documentation of vendor evaluations and decisions.

Finding Text

Criteria: 2 CFR sections §200.212 and §200.318(h); 48 CFR section §52.209-6 outlines that the non-Federal entity must maintain a procurement policy and verify that agencies in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Center does not have a procurement policy in place nor does it retain the documentation of verification of vendors not suspended or debarred prior to entering into a contract with vendors. Cause: The Center does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written financial purchasing policy, if the Center does not maintain sufficient documentation of procurement evaluations and decisions, the Center's procurement practices will not comply with the Uniform Guidance. Questioned Costs: None Recommendation: The Center should develop a procurement policy in accordance with Uniform Guidance requirements and retain formal documentation with regard to its procurement decisions. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.

Corrective Action Plan

Going forward the Center will prepare and implement a procurement policy in accordance with Uniform Guidance requirements and ensure there is documentation that verifies vendors are not suppressed or debarred prior to entering into contracts with the vendors.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1157368 2024-003
    Material Weakness Repeat
  • 1157369 2024-003
    Material Weakness Repeat
  • 1157370 2024-003
    Material Weakness Repeat
  • 1157371 2024-004
    Material Weakness Repeat
  • 1157372 2024-004
    Material Weakness Repeat
  • 1157373 2024-004
    Material Weakness Repeat
  • 1157374 2024-004
    Material Weakness Repeat
  • 1157375 2024-004
    Material Weakness Repeat
  • 1157376 2024-005
    Material Weakness Repeat
  • 1157377 2024-005
    Material Weakness Repeat
  • 1157378 2024-005
    Material Weakness Repeat
  • 1157379 2024-005
    Material Weakness Repeat
  • 1157381 2024-006
    Material Weakness Repeat
  • 1157382 2024-006
    Material Weakness Repeat
  • 1157383 2024-006
    Material Weakness Repeat
  • 1157384 2024-006
    Material Weakness Repeat
  • 1157385 2024-006
    Material Weakness Repeat
  • 1157386 2024-007
    Material Weakness Repeat
  • 1157387 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $290,665
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $144,665
14.218 Community Development Block Grants/entitlement Grants $94,483
93.268 Medicare Enrollment Assistance Program $89,353
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $84,739
93.071 Medicare Enrollment Assistance Program $75,000
21.029 Coronavirus Capital Projects Fund Program $39,870
21.027 Coronavirus State and Local Fiscal Recovery Funds $22,113
14.169 Housing Counseling Assistance Program $21,200