FAC Explorer

Finding 1170994 (2023-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2026-01-29
Audit: 384386
Organization: Fusion Parterships, Inc. (MD)
Auditor: L ABRAMS & COMPANY LLC

AI Summary

  • Core Issue: Lack of documentation to prove compliance with the procurement policy and internal controls.
  • Impacted Requirements: Failure to meet standards for procurement documentation and suspension/debarment inquiries.
  • Recommended Follow-Up: Obtain necessary documentation and ensure processes are in place for compliance verification.

Finding Text

During our discussion with management and review of the Organization’s procurement policy, we were unable to obtain documentation to support compliance with the procurement policy and related internal controls. Additionally, documentation was not available to support the inquiries around suspension and debarment.

Corrective Action Plan

Fusion’s Procurement Coordinator and Accounts Payable began reviewing in 2024 websites for vendors that are debarred from doing business using Federal Funding http://www.sam.gov/ and State/City Funding https://egov.maryland.gov/BusinessExpress/EntitySearch. Fusion has moved to implementing the screening of all payment requests using this method. Planned Implementation Date of Corrective Action Plan – Parts of plan implemented as of January 1, 2024. The plan will be fully implemented by January 1, 2025.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1170986 2023-001
    Material Weakness Repeat
  • 1170987 2023-001
    Material Weakness Repeat
  • 1170988 2023-002
    Material Weakness Repeat
  • 1170989 2023-002
    Material Weakness Repeat
  • 1170990 2023-003
    Material Weakness Repeat
  • 1170991 2023-003
    Material Weakness Repeat
  • 1170992 2023-004
    Material Weakness Repeat
  • 1170993 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.788 SUBSTANCE ABUSE MORBIDITY $433,693
00.000 PAROLE HEARING AND REENTRY PREPARATION $429,570
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $274,505
00.000 BLUEPRINT FOR MARYLAND'S FUTURE $190,131
93.307 CENTER FOR URBAN HEALTH DISPARITIES RESEARCH & INNOVATION $162,964
00.000 STATE TOURISM $123,995
16.540 BALTIMORE YOUTH ARTS - STUDIO APPRENTICE PROGRAM I $104,127
16.738 BALTIMORE YOUTH ARTS APPRENTICE PROGRAM AND ALUMNI ENGAGEMENT $96,746
20.272 COLLECTIVE FOR ANTIRACIST CHILD AND FAMILY SYSTEMS $82,843
93.185 SUPPORT TO INCREASE EQUITABLE VACCINATION COVERAGE $73,906
20.616 NIGHT LIGHT $47,026
45.025 MID ATLANTIC FOLD AND TRADITIONAL ARTS COMMUNITY PROJECTS $23,836
00.000 COMMUNITY SAFETY WORKS PROGRAM $22,500
00.000 COMMUNITY ENGAGEMENT RESEARCH ALLIANCE $12,980