Finding 1162292 (2024-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-11-13
Audit: 372114
Organization: Waikiki Health (HI)
Auditor: COHNREZNICK LLP

AI Summary

  • Core Issue: The Center failed to check vendors for suspension and debarment as required by federal guidelines.
  • Impacted Requirements: Non-compliance with §200.318(a) and §200.213, which mandate proper vendor review procedures.
  • Recommended Follow-Up: Create and implement a written procedure for vendor reviews, ensuring staff are trained on compliance.

Finding Text

Finding 2024.005: Procurement, Suspension and Debarment - Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Federal Assistance Listing Numbers: 93.224 Federal Award Identification Number and Year: H80CS00053 - 2023 and 2024, H8FCS41422 - 2023 Criteria In accordance with §200.318(a), General Procurement Standards, a non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the non-federal entity must maintain records sufficient to detail the history of the procurement. In addition, in accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, sub-awards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition There was no evidence that the Center reviewed vendors for suspension and debarment in accordance with Uniform Guidance requirements. Cause The Center did not have adequate controls to illustrate review of vendors for any suspensions or debarment. Effect or Potential Effect The Center may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None Context We selected a sample of eight vendors for suspension and debarment testing. For all eight vendors tested, management did not provide adequate supporting documentation to support that the vendors were not suspended or debarred. Identification of Repeat Finding This finding is not a repeat finding. Recommendation The Center should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree with the finding and will implement additional controls to ensure vendors are being reviewed for suspension and debarment and there is evidence of a formal review being performed.

Corrective Action Plan

Finding 2024.005 - Procurement, Suspension and Debarment Recommendation The Center should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requ irement. Action Taken In response to the audit finding, I wil l work with the Interim Chief Executive Officer, IT Director and Director of Operations to develop and implement a formal written procedure to ensure compliance with the Uniform Guidance requirements for suspension and debarment. This procedure will outline the steps for verifying vendor eligibility prior to procurement, including checking the System for Award Management (SAM.gov) to confirm that vendors are not suspended or debarred from receiving federal funds.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1162286 2024-003
    Material Weakness Repeat
  • 1162287 2024-004
    Material Weakness Repeat
  • 1162288 2024-005
    Material Weakness Repeat
  • 1162289 2024-006
    Material Weakness Repeat
  • 1162290 2024-003
    Material Weakness Repeat
  • 1162291 2024-004
    Material Weakness Repeat
  • 1162293 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $358,035
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $189,487