Finding 1164272 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-12-09
Audit: 373626
Organization: California Health Advocates (CA)

AI Summary

  • Core Issue: The Organization lacks a procurement policy that meets federal standards, leading to improper sole-source contracts and vendor verification.
  • Impacted Requirements: Failure to comply with Uniform Guidance on procurement practices and vendor eligibility checks.
  • Recommended Follow-Up: Develop a compliant procurement policy and train staff on federal requirements to avoid future issues.

Finding Text

Finding 2024-001: Significant Deficiency – Lack of Procurement Policy and Documentation on Sole Source Contracts and Verification of Vendors Federal Grantor: Department of Health and Human Services Condition: The Organization does not have a procurement policy in place that complies with Uniform Guidance. The Organization contracted with a vendor on a sole-source basis and did not document justification for the use of a sole source vendor. In addition, the Organization did not verify that the vendor was not on the list of vendors suspended or debarred from federal contracting before contracting with the vendor. Criteria: Entities are required to have written standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts (2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16). Entities are required to follow the procurement standards in 2 CFR sections 200.318 through 200.327, including ensuring that the procurement method used for the contracts are appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320 and noncompetitive procurements. Entities also must comply with 2 CFR Part 1326 that prohibits entities that have been debarred, suspended or voluntarily excluded from participating in Federal procurement. Cause: The Organization does not have a procurement policy that addresses sole source contracting and verifying vendor certification that they are not debarred, suspended, ineligible or voluntarily excluded from Federal procurements. Effect: The Department of Health and Human Services may impose additional conditions on the receipt of a subsequent tranche of future award funds, if any, or take other available remedies as set forth in 2 C.F.C. section 200.339. Recommendation: We recommend the Organization review policies with staff to ensure procurement requirements are followed, and that staff are familiar with federal procurement requirements. Management’s Response: The Organization will develop a procurement policy that complies with federal requirements and will document its justification for vendor selections.

Corrective Action Plan

CHA currently has a general procurement plan in place to guide its purchasing and contracting activities. However, to ensure full compliance with federal regulations, CHA will be updating its existing procurement policy to align with the Uniform Guidance requirements. This update will formalize procedures related to vendor selection, competitive bidding, and documentation to maintain transparency, accountability, and consistency across all procurement processes.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $96,635