Finding 1224829 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-07-28
Audit: 408060
Auditor: CHW LLP

AI Summary

  • Core Issue: The Organization failed to maintain adequate records for procurement decisions, violating compliance requirements.
  • Impacted Requirements: Non-compliance with 45 CFR 75.327, which mandates detailed procurement documentation.
  • Recommended Follow-Up: Develop and implement procedures to ensure proper documentation of procurement processes for federal funds.

Finding Text

2025-002 Procurement Suspension and Debarment ALN: 93.224 Program: Community Health Center Cluster Agency: US Department of Health and Human Services Compliance Requirement: I Procurement Suspension and Debarment Repeat Finding: No Criteria: Per 45 CFR 75.327(i), a non-Federal entity who receives HHS awards must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Finding/Condition: During our testing of the Organization’s procurement transactions for federal purchases (25 samples), we noted the Organization could not provide a sufficient history of the procurement decisions including the method of procurement and contractor selection. Questioned Cost: None. Effect: The entity is not in compliance with 45 CFR 75.327 for procurement. Cause: The Organization did not have procedures in place for procurement in retaining the required documentation detailing the history of the procurement. Recommendation: We recommend the Organization develop procedures for procurement with federal funds. Views of Responsible Officials and Corrective Action Plan: The Organization will develop a system that maintains the required documentation for procurements in a centralized location. Please refer to the Corrective Action Plan on page 35.

Corrective Action Plan

2025-002 Procurement Suspension and Debarment Name of Contact Person: Chief Financial Officer: Ahmed Zibare Corrective Action: Community Medical Wellness Centers USA will develop a system that maintains the required documentation for procurements in a centralized location. Proposed Completion Date: September 30, 2026

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1224828 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $1.30M
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $411,215
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $145,381