Finding 1162148 (2023-008)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2025-11-07

AI Summary

  • Core Issue: Missing formal documentation for the procurement process of certain vendors.
  • Impacted Requirements: Non-compliance with documented procurement procedures as required by 2 CFR 200.320.
  • Recommended Follow-Up: Revise the documentation system for centralized and accessible storage of vendor procurement records.

Finding Text

CRITERIA: Under the Uniform Guidance, specifically 2 CFR 200.320, an organization must have and use documented procurement procedures. This includes a requirement to maintain the procurement documents. CONDITION: Formal documentation of the procurement process was unavailable for certain vendors. Management was able to provide a list of which contractors were considered for the project. CONTEXT: The Organization has undertaken several construction projects under California's Project HomeKey program, which includes Federal funds. The HomeKey program was intended to rapidly convert motels into permanent housing and management was required to select and engage architects and contractors quickly. EFFECT OR POTENTIAL EFFECT: Management was unable to produce documentation of selection of one of its general contractors. QUESTIONED COST: None RECOMMENDATION: Management was unable to produce documentation of selection of one of its general contractors. VIEWS OF RESPONSIBLE OFFICIALS: Management should revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process.

Corrective Action Plan

2023-008 – Documentation of the procurement process was unavailable for certain vendors Auditor Recommendation: Management should revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Action Taken: Management will implement a process to formally document vendor selections. Name of responsible person: Tonja Boykin, COO Anticipated completion date: December 2025.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1162141 2023-007
    Material Weakness Repeat
  • 1162142 2023-008
    Material Weakness Repeat
  • 1162143 2023-007
    Material Weakness Repeat
  • 1162144 2023-008
    Material Weakness Repeat
  • 1162145 2023-007
    Material Weakness Repeat
  • 1162146 2023-008
    Material Weakness Repeat
  • 1162147 2023-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.64M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $440,856
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $75,371