Finding 1217310 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-06-10
Audit: 403483
Organization: Arisa Health INC (AR)

AI Summary

  • Core Issue: The Corporation failed to verify that vendors in covered transactions were not suspended or debarred, violating federal requirements.
  • Impacted Requirements: Compliance with suspension and debarment regulations under 2 CFR 180 was not met, risking engagement with ineligible vendors.
  • Recommended Follow-Up: Implement internal controls to monitor vendor eligibility and ensure certifications are collected for future transactions.

Finding Text

Federal Agency: United States Department of Health and Human Services Federal Programs: Certified Community Behavioral Health Clinic Expansion Grants Federal Assistance Listing Number: 93.696 Federal Award Year: 2024-2025 Criteria or Specific Requirement – Suspension and debarment (2 CFR 180) Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition – The Corporation did not perform procedures to ensure vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Cause – The Corporation did not have adequate controls and procedures in place relating to suspension and debarment requirements under the Uniform Guidance. Effect or Potential Effect – The Corporation may enter into covered transactions with vendors who have become suspended, debarred or otherwise excluded. Questioned Costs – None Context – We selected a sample of one vendor out of a population of two vendors for testing. For the vendor selected, the Corporation was unable to provide evidence the covered transaction was not with a vendor suspended, debarred, or otherwise excluded. As a result, suspension and debarment activities were not completed in accordance with federal regulations nor was supporting documentation retained to demonstrate compliance. The sampling methodology used is not, and is not intended to be, statistically valid. Identification as a Repeat Finding – No Recommendation – The Corporation should incorporate internal controls over compliance with the suspension and debarment compliance requirement including monitoring vendors against the exclusions list. Views of Responsible Officials and Planned Corrective Actions – Management concurs with the finding. Arisa has subsequently received a signed certification from the subcontractor dated 4/20/2026 indicating that the vendor was not debarred, suspended, or otherwise excluded from participation in federal assistance programs. For future federal awards, Arisa will collect a certification from the subcontractor/vendor indicating compliance with this requirement.

Corrective Action Plan

Contacts: Brian Lutz, VP of Accounting; Rob Busteed, Director of Accounting Contact Phone Numbers: 479-967-5570 Ext. 2013; 479-725-5117 Audit Period Ending: June 30, 2025 2025-002: The Corporation did not perform procedures to ensure vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Management concurs with the finding. Arisa has subsequently received a signed certification from the subcontractor dated 4/20/2026 indicating that the vendor was not debarred, suspended, or otherwise excluded from participation in federal assistance programs. For future federal awards, Arisa will collect a certification from the subcontractor/vendor indicating compliance with this requirement. Completion date: Beginning with May 2026 invoices, certifications are required to be included.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Other Findings in this Audit

  • 1217309 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $2.08M
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1.07M
93.658 FOSTER CARE TITLE IV-E $679,518
10.558 CHILD AND ADULT CARE FOOD PROGRAM $277,873
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $219,506
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $188,384
93.778 GRANTS TO STATES FOR MEDICAID $164,582
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $150,875
16.575 CRIME VICTIM ASSISTANCE $131,129
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $101,977
84.425 EDUCATION STABILIZATION FUND $35,147
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $30,000
93.686 ENDING THE HIV EPIDEMIC: A PLAN FOR AMERICA — RYAN WHITE HIV/AIDS PROGRAM PARTS A AND B $737