Finding 1217308 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-06-10
Audit: 403478
Organization: NAMI Greater San Antonio (TX)
Auditor: JMS CPAS PLLC

AI Summary

  • Core Issue: NAMI Greater San Antonio, Inc. lacks a proper procurement process for federal funds as required by their agreement with Bexar County.
  • Impacted Requirements: The Organization is not complying with the procurement standards outlined in 2 CFR Part 200 Subpart D.
  • Recommended Follow-up: Management should enhance internal controls to ensure compliance with federal procurement requirements and the Subrecipient Obligations clause.

Finding Text

Criteria: NAMI Greater San Antonio, Inc. (the “Organization”) and Bexar County had an agreement dated September 4, 2024. Section 4.04 of the agreement stated the Organization must comply with 2 CFR Part 200 Subpart D, Procurement when expending federal funds. Condition: During the audit, it was noted the Organization did not have a procurement process in place as required by the procurement standards set forth in 2 CFR Part 200 Subpart D for subcontractors. Cause: The Organization had not received funding in the previous years that adhered to strict compliance requirements as outlined in 2 CFR Part 200. Management is aware of the compliance requirement set forth in 2 CFR Part 200 and has implemented internal controls to comply with compliance requirements. Effect or potential effect: The Organization is not in compliance with the Subrecipient Obligations clause of the agreement and within the procurement standards set forth in 2 CFR Part 200 Subpart D.

Corrective Action Plan

The Organization will implement an official procurement policy and set forth internal controls to follow the procedures set forth in 2 CFR Part 200 Subpart D.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.66M