Finding 1169191 (2024-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-01-15

AI Summary

  • Core Issue: The Organization lacks an updated procurement policy that meets federal standards, risking noncompliance.
  • Impacted Requirements: The outdated policy does not address key elements like micro-purchase thresholds, competitive bidding, and conflict of interest.
  • Recommended Follow-Up: Update the procurement policy to align with 2 CFR § 200.318-327 and train staff on the new procedures.

Finding Text

Finding 2024-002: 93.591 - U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions Procurement and Suspension and Debarment, Non-Compliance Criteria: Per 2 CFR § 200.318(a), non-Federal entities must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in this part. Additionally, policies must address standards of conduct, competition, cost analysis, and methods of procurement. Condition: During the review of the Organization’s procurement procedures, it was noted that the Organization does not have an updated, written procurement policy that reflects the requirements outlined in 2 CFR § 200.318 – 200.327. The current policy on file predates the implementation of the Uniform Guidance and does not incorporate key standards such as micro-purchase thresholds, competitive bidding requirements, or conflict of interest provisions. Effect: Without an updated procurement policy that aligns with federal requirements, the Organization is at risk of noncompliant procurement practices. This could lead to unallowable costs being charged to federal awards, and potentially jeopardize future funding. Questioned Costs: None. Cause: The Organization has not reviewed or revised its procurement policy since the adoption of the Uniform Guidance, resulting in outdated internal procedures. _x000C_Recommendation: The Organization should update its procurement policy to fully align with the procurement standards outlined in 2 CFR § 200.318 through § 200.327. Staff responsible for procurement should also be trained on the updated procedures to ensure consistent and compliant practices.

Corrective Action Plan

VFC is in the process of updating its entire accounting policies and procedures manual, which includes the procurement policy. This policy will be written to comply with all federal and state statutes and regulations. The expected completion date is December 31, 2025.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1169178 2024-001
    Material Weakness Repeat
  • 1169179 2024-002
    Material Weakness Repeat
  • 1169180 2024-003
    Material Weakness Repeat
  • 1169181 2024-004
    Material Weakness Repeat
  • 1169182 2024-001
    Material Weakness Repeat
  • 1169183 2024-002
    Material Weakness Repeat
  • 1169184 2024-003
    Material Weakness Repeat
  • 1169185 2024-004
    Material Weakness Repeat
  • 1169186 2024-001
    Material Weakness Repeat
  • 1169187 2024-002
    Material Weakness Repeat
  • 1169188 2024-003
    Material Weakness Repeat
  • 1169189 2024-004
    Material Weakness Repeat
  • 1169190 2024-001
    Material Weakness Repeat
  • 1169192 2024-003
    Material Weakness Repeat
  • 1169193 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 CRIME VICTIM ASSISTANCE $310,319
93.591 FAMILY VIOLENCE PREVENTION AND SERVICES/STATE DOMESTIC VIOLENCE COALITIONS $57,133
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $27,088
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $26,587
16.556 STATE DOMESTIC VIOLENCE AND SEXUAL ASSAULT COALITIONS $22,407