Finding 1159876 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-10-03

AI Summary

  • Core Issue: The District failed to follow its own procurement procedures, leading to questioned costs of $56,306 due to improper contracting practices.
  • Impacted Requirements: Compliance with Uniform Guidance procurement standards was not met, specifically regarding obtaining adequate price quotations and ensuring full competition.
  • Recommended Follow-Up: Implement training for grant Program Managers on procurement standards and review contracts over $75,000 to ensure compliance before execution.

Finding Text

Mental and Behavioral Health Education and Training Grants Assistance Listing No. 93.732 U.S. Department of Health and Human Services Program Year 2024 Criteria or Specific Requirement – Procurement, Suspension and Debarment (2 CFR 200.317 – 200.327; 2 CFR 180.220) Condition – The District is required to follow its own documented procurement procedures which conform to the Uniform Guidance procurement standards. Questioned Costs – $56,306 - calculated as contracts tested that were not properly procured and known contracts tested in prior years that were not properly procured. Context – Out of a population of five contracts directly charged to the grant that were above the micro-purchase threshold, two contracts were selected for testing. Our sampling method was not and was not meant to be statistically valid. The District did not obtain price or rate quotations from an adequate number of qualified sources for one of the vendors selected for testing. Although not selected for testing, the vendor related to the 2023-001 finding was also included in the population of contracts directly charged to the grant. Therefore, questioned costs also include expenses for a second vendor for which it is known the District did not obtain price or rate quotations from an adequate number of qualified sources. Effect – The District did not provide for full and open competition in procuring services with grant funds. Cause – The District included the vendors in the grant application and program narrative which was approved by the grantor. After notification of approval, the District moved forward with the vendors and did not follow procurement guidelines. Identification as a repeat finding – 2023-001 Recommendation – Contracts directly charged to a federal award should be reviewed to ensure compliance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions – Responsible Official: Aaron Davis, VP & Chief Experience Officer Planned Corrective Actions: The first contract in question was for a vendor (Healthsource Solutions) already under contract with the District prior to the grant application. The vendor in question had been used since at least 2010, with the most recent contract for the current wellness portal (Wellness +) beginning in 2017. Because of the success of the wellness portal and established relationship with the vendor, the District included expansion of existing platforms and additional services provided by Healthsource Solutions as a large component of the Methodology/ Approach in the proposed activities of the grant narrative submitted. Use of this vendor and its applications were specifically outlined in the grant project narrative and a critical component of meeting grant objectives. The second contract in question was for the Evaluation Group, which provided specific services around grant program evaluation. This vendor was included in the original grant application and selected via the grant consultant used during the grant application process. The District follows the Lubbock County Purchasing Guidelines, which conform to the Uniform Guidance procurement standards. The District has reviewed the specified requirements of the Uniform Guidance for procurement standards, specifically related to noncompetitive procurement and concurs that formal procurement methods were not used for expansion of new services with this existing vendor nor was adequate documentation provided for noncompetitive procurement. In order to ensure compliance with the Uniform Guidance, the District will provide training to existing grant Program Managers on Uniform Guidance procurement standards. Additionally, if a new grant is being pursued, the grant committee should receive training on Uniform Guidance procurement standards before completing grant applications. On existing or future grants, any potential contracts or purchases over $75,000 should be reviewed by the grant Program Manager (or Grant Committee lead if a Program Manager has not yet been assigned) to ensure all procurement guidelines are followed and sufficient documentation is obtained prior to purchase or contract execution.

Corrective Action Plan

Federal Program Name: Mental and Behavioral Health Education and Training Grants Federal Agency: U.S. Department of Health and Human Services Federal Assistant Listing and Title Number: 93.732 Award Year: January 1, 2024 to December 31, 2024 Criteria or Specific Requirement: Procurement, Suspension and Debarment Condition: The District is required to follow their own documented procurement procedures which conform to the Uniform Guidance procurement standards. Correction Action Planned: The first contract in question was for a vendor (Healthsource Solutions) already under contract with Lubbock County Hospital District dba University Medical Center prior to the grant application. The vendor in question had been used since at least 2010, with the most recent contract for the current wellness portal (Wellness +) beginning in 2017. Because of the success of the wellness portal and established relationship with the vendor, University Medical Center included expansion of existing platforms and additional services provided by Healthsource Solutions as a large component of the Methodology/Approach in the proposed activities of the grant narrative submitted. Use of this vendor and its applications were specifically outlined in the grant project narrative and a critical component of meeting grant objectives. The second contract in question was for the Evaluation Group which provided specific services around grant program evaluation. This vendor was included in the original grant application and selected via the grant consultant used during the grant application process. University Medical Center follows the Lubbock County Purchasing Guidelines, which conform to the Uniform Guidance procurement standards. University Medical Center has reviewed the specified requirements of the Office of Management and Budget Uniform Guidance for procurement standards, specifically related to noncompetitive procurement and concurs that formal procurement methods were not used for expansion of new services with this existing vendor or adequate documentation was provided for noncompetitive procurement. In order to ensure compliance with the Uniform Guidance, the University Medical Center will provide training to existing grant Program Managers on Uniform Guidance procurement standards. Additionally, if a new grant is being pursued the grant committee should receive training on Uniform Guidance procurement standards before completing grant applications. On existing or future grants, any potential contracts or purchases over $75,000 should be reviewed by the grant Program Manager (or Grant Committee lead if a Program Manager has yet been assigned) to ensure all procurement guidelines are followed and sufficient documentation is obtained prior to purchase or contract execution. Contact Person (s) Responsible for Corrective Action: Aaron Davis, VP & Chief Experience Officer Anticipated Completion Date: The Corrective Action will be immediately implemented in response to the auditors’ recommendation.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1159877 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.732 Mental and Behavioral Health Education and Training Grants $488,877
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $293,981