Finding 1173502 (2024-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-02-13

AI Summary

  • Core Issue: The Center lacked formal documentation for the procurement process with certain vendors, repeating a previous finding.
  • Impacted Requirements: This violates the documented procurement procedures required by Uniform Guidance 2 CFR 200 320.
  • Recommended Follow-Up: Revise the documentation system for centralized storage of procurement records; completion is targeted for July 22, 2025.

Finding Text

Finding 2024-002 Finding resolution status: Resolved Statement of Condition Formal documentation of the procurement process was unavailable for certain vendors. This is a repeat of finding 2023-008. Criteria: The Center must have and use documented procurement procedures under the Uniform Guidance 2 CFR 200 320. This includes a requirement to maintain procurement documentation. Effect or Potential Effect The Center is in non-compliance with OMB procurement requirements. Cause Controls were not in place to ensure that the proper documentation of procurement procedures was maintained. Recommendation We recommend that the Center revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Response: While the Center has made every effort to follow and document the procurement competitive bidding process for those items over the respective minimum thresholds mandated by the Uniform Guidance at 2 CFR 200 320, the Center has also contracted with a third-party consulting firm as of August 1, 2023, to conduct evaluations of vendors, and to facilitate and document the process. Views of Responsible Officials and Planned Corrective Action We agree that the Center needs to maintain adequate documentation of procedures performed for procurement. Concur or do not concur with this finding: Concur Agree or disagree with auditor recommendations: Agree Completion date or proposed completion date: July 22, 2025

Corrective Action Plan

While the Center has made every effort to follow and document the procurement competitive bidding process for those items over the respective minimum thresholds mandated by the Uniform Guidance at 2 CFR 200 320, the Center has also contracted with a third-party consulting firm as of August 1, 2023, to conduct evaluations of vendors, and to facilitate and document the process.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1173495 2024-001
    Material Weakness Repeat
  • 1173496 2024-002
    Material Weakness Repeat
  • 1173497 2024-001
    Material Weakness Repeat
  • 1173498 2024-002
    Material Weakness Repeat
  • 1173499 2024-001
    Material Weakness Repeat
  • 1173500 2024-002
    Material Weakness Repeat
  • 1173501 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.90M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $325,298
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $155,584