Finding 1186640 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-25
Audit: 394336
Organization: Waimanalo Health Center (HI)
Auditor: COHNREZNICK LLP

AI Summary

  • Core Issue: Inconsistent exclusion searches for employees and contractors, risking payments to suspended or debarred individuals.
  • Impacted Requirements: Non-compliance with procurement regulations under Executive Orders 12549 and 12689, and 2 CFR part 180.
  • Recommended Follow-Up: Provide training on exclusion screening and documentation, and implement regular reviews to ensure compliance.

Finding Text

Item 2025-002 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00646-23-07, 2 H80CS00646-24-01, 1 H8LCS51923-01-00 for 2024 and 2025, 1 H8NCS54043-01-00 for 2025 - (Significant Deficiency) Criteria: Recipients and subrecipients are subject to the procurement, suspension and debarment regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The Center's policy is to conduct a monthly exclusion search for all its employees and contractors and requires that all searches are documented within the personnel file in the Human Resource system. Statement of condition: During our audit, we noted that certain employees have no record of an exclusion search conducted during 2025. There were also certain employees for whom an exclusion search was not consistently conducted on a monthly basis. Cause: Inconsistent application of the internal control. Effect or Potential Effect: Failure in implementing the exclusion search raises the risk that salaries of employees who are suspended or debarred may be charged to the program. Questioned costs: None Context: Two out of sixty samples tested did not have any exclusion searches on file during 2025. Three out of sixty samples did not have exclusion searches done on a monthly basis in 2025. However, none of the sixty samples tested were found to be suspended or debarred. Identification as a repeat finding: This is a repeat of prior year's finding (Finding 2024-005). Recommendation: We recommend that the Center train its personnel in relation to the exclusion screening and proper documentation thereof and that the Center conduct regular reviews to ensure the completeness of exclusion search documentation. Management response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches.

Corrective Action Plan

Health Resources and Services Administration Mary Frances Oneha, Waimanalo Health Center’s CEO respectfully submits the following corrective action plan for the year ended June 30, 2025: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2025 Item 2025-002 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6, 2 H80CS00646-24-01, 1 H8LCS51923-01-00 for 2024 and 2025, 1 H8NCS54043-01- 00 for 2025 - (Significant Deficiency) During our audit, we noted that certain employees have no record of an exclusion search conducted during 2025. There were also certain employees for whom an exclusion search was not consistently conducted on a monthly basis. Recommendation We recommend that the Center train its personnel in relation to the exclusion screening and proper documentation thereof and that the Center conduct regular reviews to ensure the completeness of exclusion search documentation. Action Taken Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches. Effectivity Date: June 30, 2026

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 1186635 2025-001
    Material Weakness Repeat
  • 1186636 2025-001
    Material Weakness Repeat
  • 1186637 2025-001
    Material Weakness Repeat
  • 1186638 2025-002
    Material Weakness Repeat
  • 1186639 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $2.54M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $279,571
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $161,342
93.107 AREA HEALTH EDUCATION CENTERS $149,038
15.098 NATIVE HAWAIIAN CLIMATE RESILIENCE PROGRAM $117,360
93.932 NATIVE HAWAIIAN HEALTH CARE SYSTEMS $98,451
93.217 FAMILY PLANNING SERVICES $78,816
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $42,001
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $38,456
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $35,117
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $35,117
84.362 NATIVE HAWAIIAN EDUCATION $29,251
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $17,000
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $16,900
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $15,000
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $7,037
93.011 NATIONAL ORGANIZATIONS FOR STATE AND LOCAL OFFICIALS $489