Finding 1216969 (2025-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-06-08
Audit: 403260
Organization: Clinica Sierra Vista (CA)
Auditor: DZA PLLC

AI Summary

  • Core Issue: The Organization failed to verify that vendors were not excluded from federal contracts before engaging in covered transactions.
  • Impacted Requirements: Compliance with Title 2 CFR 200.214 and Title 2 CFR 180.300, which mandate vendor verification for contracts over $25,000.
  • Recommended Follow-Up: Implement vendor checks prior to procurement, retain documentation of these checks, and conduct annual updates to ensure compliance.

Finding Text

2025-004 Suspension and Debarment Program Information Federal Organizations U.S Department of Health and Human Services U.S Department of Agriculture (passed through California Department of Public Health) Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster 10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children Award Numbers H80CS00540-23, H8GCS48292, H8LCS51370, 22-10237 A05 Criteria Title 2 CFR 200.214 and Title 2 CFR 180.300 require that organizations “verify that the person with whom you intend to do business is not excluded or disqualified” before entering into covered transactions (procurement contracts, purchase orders, or agreements greater than or equal to $25,000) with persons or vendors. [ ] Compliance Finding [ ] Significant Deficiency [X] Material Weakness Condition The Organization entered into covered transactions without verification that vendors/contractors were not excluded from doing business with the federal government. This finding appears to be a systemic issue. Cause The Organization did not maintain documentation evidencing its compliance with its policy to verify that persons or entities contracted with were not listed on the exclusions list prior to entering into the contracts or purchase agreements. Effect The Organization may have entered into covered transactions with persons who have been suspended or debarred. Questioned Costs None noted. Context We tested four vendors with “covered transactions” under assistance listing numbers 93.224 and 93.527 and six under assistance listing number 10.557. All vendors selected were missing evidence of suspension and debarment checks being performed. However, we were able to independently verify that the vendors in question were not excluded through SAM.GOV. Recommendation We recommend the Organization perform vendor checks prior to entering into procurements meeting the covered transaction criteria, and retain documentation that the checks were performed and when they were performed. In addition, we recommend that the Organization update these checks on an annual basis. Views of responsible officials and planned corrective action Management is in agreement with this finding and will take corrective action as outlined below.

Corrective Action Plan

2025-004 Suspension and Debarment Corrective action planned: Management shall ensure that the procurement staff perform vendor checks prior to entering into procurement arrangements with vendors. Staff will retain documentation that the checks were performed and when they were performed. In addition, staff will update these checks on an annual basis. Management shall implement the following procedures to ensure compliance. • Standardize a vendor verification checklist for all procurements meeting the threshold. • Integrate checks into procurement workflows so they are not an afterthought. • Train procurement staff on SAM.gov use and due diligence criteria. • Maintain a centralized procurement log with dates, results, and responsible parties for audit readiness. Anticipated completion date: June 2026 Contact person responsible for corrective action: Harjeet Sidhu, Chief Financial Officer

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1216959 2025-002
    Material Weakness Repeat
  • 1216960 2025-002
    Material Weakness Repeat
  • 1216961 2025-002
    Material Weakness Repeat
  • 1216962 2025-003
    Material Weakness Repeat
  • 1216963 2025-003
    Material Weakness Repeat
  • 1216964 2025-003
    Material Weakness Repeat
  • 1216965 2025-003
    Material Weakness Repeat
  • 1216966 2025-004
    Material Weakness Repeat
  • 1216967 2025-004
    Material Weakness Repeat
  • 1216968 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $22.75M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $9.13M
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $611,514
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $510,152
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $381,375
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $373,833
93.917 HIV CARE FORMULA GRANTS $251,436
14.267 CONTINUUM OF CARE PROGRAM $185,987
93.153 COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, INFANTS, CHILDREN, AND YOUTH $152,314
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $118,953
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $109,230
93.788 OPIOID STR $26,851
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $25,171