Finding 1170834 (2022-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2026-01-28
Audit: 384134

AI Summary

  • Core Issue: The District lacks a formal procurement policy, violating federal guidelines for procurement and suspension/debarment.
  • Impacted Requirements: Failure to ensure full competition and verify vendor eligibility leads to potential misuse of $389,332 in grant funds.
  • Recommended Follow-Up: Develop and implement a procurement policy that meets Uniform Guidance standards, including checks for suspension and debarment.

Finding Text

COVID-19 Testing and Mitigation for Rural Health Clinics Federal Assistance Listing Number 93.697 U.S. Department of Health and Human Services Criteria: Procurement, Suspension and Debarment (2 CFR 200.317–200.327; 2 CFR 180.220) Condition: The District is required to have and follow documented procurement procedures that conform with Uniform Guidance (UG) procurement and suspension and debarment standards. Cause: The District did not have a policy that addressed procurement or suspension and debarment. Effect or Potential Effect: The District did not provide for full and open competition in procuring services or check suspension and debarment requirements entered into with grant funds. Questioned Costs: $389,332. Questioned costs were using the direct expenses charged to the grant that no procurement was completed. Context: During testing of expenses charged to the grant and discussion with the District, it was discovered that procurement wasn’t performed on any contracts and that the District didn’t have a procurement policy. Additionally, there was no documentation that the vendors were checked for suspension and debarment. Recommendation: A procurement policy conforming with UG standards should be in place at the District, including policies for suspension and debarment. Views of Responsible Officials and Planned Corrective Actions: See attached corrective action plan.

Corrective Action Plan

Corrective Action Plan for Finding 2022-003 We are in receipt of the Findings Required to be Reported by Uniform Guidance, regarding procurement, suspension and debarment. Management agrees with the finding. An official procurement policy is drafted and will be adopted by the District in January 2026. A monthly meeting to include representatives of administration and finance will be held to ensure procedures detailed in the procurement policy are being followed going forward. The hospital CFO, Lewis Robbins, will oversee this to ensure that this is accomplished. The Corrective Action Plan will be implemented by September 30, 2026.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
93.697 COVID-19 TESTING AND MITIGATION FOR RURAL HEALTH CLINICS $448,384
93.498 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $161,844
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $148,587
93.301 SMALL RURAL HOSPITAL IMPROVEMENT GRANT PROGRAM $10,969