FAC Explorer

Finding 1205352 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 397051
Organization: Health Resources in Action, INC (MA)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: One out of three procurement transactions lacked necessary documentation to prove compliance with federal guidelines.
  • Impacted Requirements: This finding relates to the procurement standards outlined in 2 CFR Part 200, which mandates proper documentation for federal awards.
  • Recommended Follow-Up: Enhance controls to ensure all procurement documentation is retained, especially for transactions involving federal funds.

Finding Text

2025-001 Federal Agency: Department of Justice Federal Program: Community-Based Violence Intervention and Prevention Initiative Assistance Listing Number: 16.045 Federal Award Identification Number and Year: 15PBJA-24-GK-04067-CVIP - 2024 Award Period: 10/01/2023 – 09/30/2026 (terminated 04/22/2025) Compliance Requirement Affected: Procurement Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Section 200, requires compliance with provisions over procurement transactions. Condition: For one of three procurement transactions tested, the Organization was unable to provide documentation to support the procurement having been made in compliance with Uniform Guidance requirements. Questioned costs: None. Context: One of three procurement transactions tested was missing supporting documentation for procurement method. Cause: Appropriate documentation was not retained to support compliance. Effect: Potential noncompliance and increased risk. Repeat finding: No Recommendation: We recommend the Organization improve controls/processes around reporting to ensure documentation is retained related to procurements made with federal funds. View of responsible officials: No disagreement noted. Management implemented proper procedures in 2026 to remediate the identified control deficiency.

Corrective Action Plan

2025-001 Program Name: Community-Based Violence Intervention and Prevention Initiative; Assistance Listing Number: 16.045 Compliance Requirement Affected: Procurement Recommendation: HRIA should improve controls/processes around reporting to ensure documentation is retained related to procurements made with federal funds. Disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented additional procedures to ensure that required procurement documentation is appropriately retained for each vendor in accordance with Uniform Guidance requirements. These procedures were implemented and management considers the matter to be fully remediated during fiscal year 2026. Name of the contact person responsible for corrective action: Beth Doreian, CFO Planned completion date for corrective action plan: March 1, 2026

Categories

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting Significant Deficiency Special Tests & Provisions

Other Findings in this Audit

  • 1205353 2025-002
    Material Weakness Repeat
  • 1205354 2025-002
    Material Weakness Repeat
  • 1205355 2025-003
    Material Weakness Repeat
  • 1205356 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.615 ENVIRONMENTAL JUSTICE THRIVING COMMUNITIES GRANTMAKING PROGRAM (EJ TCGM) $1.84M
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $835,517
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $571,950
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $400,000
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $360,830
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $297,680
93.699 STATE AND NATIONAL TOBACCO CESSATION SUPPORT SYSTEMS $272,124
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $271,872
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $250,000
93.788 OPIOID STR $184,527
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $162,273
93.495 COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $161,396
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $146,069
17.700 Women's Bureau $124,847
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $117,765
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $112,750
93.304 RACIAL AND ETHNIC APPROACHES TO COMMUNITY HEALTH $110,819
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $97,718
93.273 ALCOHOL RESEARCH PROGRAMS $94,330
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $90,795
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $49,907
93.858 NATIONAL COLLABORATION TO SUPPORT HEALTH, WELLNESS AND ACADEMIC SUCCESS OF SCHOOL-AGE CHILDREN $40,419
93.472 TITLE IV-E PREVENTION PROGRAM $39,015
66.306 ENVIRONMENTAL JUSTICE COLLABORATIVE PROBLEM-SOLVING COOPERATIVE AGREEMENT PROGRAM $36,049
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION€™S HEALTH $25,880
93.850 Improving Epilepsy Programs, Services, and Outcomes through National Partnerships $24,882
93.070 Environmental Public Health and Emergency Response $22,062
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $19,946
93.297 TEENAGE PREGNANCY PREVENTION PROGRAM $19,600
93.185 IMMUNIZATION RESEARCH, DEMONSTRATION, PUBLIC INFORMATION AND EDUCATION TRAINING AND CLINICAL SKILLS IMPROVEMENT PROJECTS $19,472
66.609 PROTECTION OF CHILDREN FROM ENVIRONMENTAL HEALTH RISKS $19,025
16.842 OPIOID AFFECTED YOUTH INITIATIVE $18,904
93.800 Colorectal Screening Program $15,840
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $14,470
66.110 Health Communities Grant Program $9,328
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $5,736
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $5,687
93.334 THE HEALTHY BRAIN INITIATIVE: TECHNICAL ASSISTANCE TO IMPLEMENT PUBLIC HEALTH ACTIONS RELATED TO COGNITIVE HEALTH, COGNITIVE IMPAIRMENT, AND CAREGIVING AT THE STATE AND LOCAL LEVELS $2,600