Finding 12768 (2022-004)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2023-07-02

Audit: 17727

Organization: Northwest Harvest (WA)

Auditor: Jacobson Jarvis & CO PLLC

AI Summary

Answer: Northwest Harvest lacks a formal procurement policy compliant with Uniform Guidance.
Trend: This gap may lead to increased risk of non-compliance with federal funding regulations.
List: Recommend developing a procurement policy and implementing procedures to verify contractor eligibility.

Finding Text

Northwest Harvest has yet to formally adopt a procurement policy that meets the requirements of the Uniform Guidance and has not established procedures to ensure that contractors hired are not suspended or debarred or otherwise excluded from participating in federally funded programs.

Corrective Action Plan

NWH has hired a consultant to finalize its draft procurement policy. The policy is anticipated to be adopted by April of 2023 and comply with procurement standards set forth in 2 CFR sections 200.318 through 200.326 and ensure that contractors hired are not suspended or debarred or otherwise excluded from participating in federally funded programs. New and existing procurement vendors that NWH conducted business with during FY 2022 have been verified with the System for Award Management (SAM) debarred or suspended vendor verification. The verification was completed 01/17/2023, with no vendors suspended or disbarred.

Other Findings in this Audit

12769 2022-005

Significant Deficiency
589210 2022-004

Significant Deficiency
589211 2022-005

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$3.85M
10.569	Emergency Food Assistance Program (food Commodities)	$448,139
21.019	Coronavirus Relief Fund	$134,216
93.082	Sodium Reduction in Communities	$83,786
93.738	Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds	$50,653