Finding 1174054 (2024-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-02-17

AI Summary

  • Core Issue: The Organization lacks adequate policies for verifying vendor suspension and debarment before purchasing goods or services with federal funds.
  • Impacted Requirements: This oversight violates federal procurement standards outlined in 45 CFR 75.329 and 2 CFR 180.
  • Recommended Follow-Up: Develop a comprehensive suspension and debarment policy, educate staff on it, and review the policy annually for compliance with Uniform Guidance.

Finding Text

COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing 21.027 U.S. Department of Treasury Missouri Coalition of Community Health Centers d/b/a Missouri Behavioral Health Council Criteria or Specific Requirement: Procurement, Suspension and Debarment – 45 CFR 75.329, 2 CFR 180 Condition: The Organization does not have adequate policies governing suspension and debarment requirements for the purchase of goods or services charged to federal awards. Specifically, the Organization did not verify that vendors were not suspended, debarred, or otherwise excluded. Cause: The Organization does not include a review of the federal suspended and debarment party list as part of the Organization's procurement policy. Effect or potential effect: Purchases were made that did not adhere to the federal government's suspension and debarment compliance requirements. Questioned Costs: None Context: 100% of eligible contracts were tested totaling $240,000. The Organization did not ensure the vendor was not suspended, debarred, or otherwise excluded before entering into contracts. The vendors were not on the suspended and debarred listing. Identification as a Repeat Finding: Repeat Finding of 2023-004 Recommendation: The Organization should develop a suspension and debarment policy and ensure proper staff education on the policy once established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: A new Debarment Policy was approved by the Board of Directors in March 2025. This policy, along with all of the Organization's policies, will undergo an annual review process and appropriate updates will be made. The Finance Director is responsible for checking all new vendors and doing an annual review. The Accounts Payable Coordinator verifies that this check has been completed before any payments are issued to a new vendor.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1174046 2024-003
    Material Weakness Repeat
  • 1174047 2024-003
    Material Weakness Repeat
  • 1174048 2024-003
    Material Weakness Repeat
  • 1174049 2024-003
    Material Weakness Repeat
  • 1174050 2024-004
    Material Weakness Repeat
  • 1174051 2024-004
    Material Weakness Repeat
  • 1174052 2024-004
    Material Weakness Repeat
  • 1174053 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $240,000
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $200,000
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $189,062
93.778 MEDICAL ASSISTANCE PROGRAM $48,873
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $19,806