Finding 2562 (2022-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-11-28

AI Summary

  • Core Issue: The Division lacks proper documentation and procedures for procurement, violating federal standards.
  • Impacted Requirements: Non-compliance with procurement standards under 2 CFR sections 200.318, 200.319, and 200.320.
  • Recommended Follow-up: Ensure documented procurement procedures are in place and maintain detailed records of procurement history.

Finding Text

Reference Number: 2022-001 Prior Year Finding: Yes – 2021-001 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: Various Federal Program: Emergency Solutions Grant Program ALN Number: 14.231 Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Material Weakness, Noncompliance Criteria or specific requirement: As per § 200.318 General procurement standards. (a) The Non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in §§ 200.317 through 200.327. (d) The Non-Federal entity 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. Condition: Based on our review of the Procurement compliance requirements, we noted that the Division has written procurement policies and competitive policies as required by CFR § 200.318 General procurement standards. We selected five (5) vendors for procurement Suspension and Debarment compliance testing of total population of 5 vendors subject to procurement and we were not provided with Procurement comparative bids therefore, we were unable: • To verify that the procurement method used was appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. • To Verify that procurements provide full and open competition (2 CFR section 200.319 and 48 CFR section 52.244-5). Cause: The Division did not ensured that as a non-Federal entity must have and must use documented procurement procedures, consistent with State, and local laws and regulations and the standards of §§ 200.318 through 200.327, for the acquisition of property or services required under a Federal award or subaward. Effect: The funding agency can reject the expenditures incurred by the Division on certain vendors where the Division must use procurement method appropriately based on the dollar amount and conditions specified in 2 CFR section 200.320. Questioned costs: Cannot be determined Recommendation: We recommend that the Division must: • Use documented procurement procedures, consistent with State, and local, laws and regulations and the standards, for the acquisition of property or services required under a federal award or subaward. • The Division must maintain records sufficient to detail the history of procurement. These records should 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. Views of responsible officials: The Division will work with Territorial Headquarters to document procedures as outlined in the Recommendations above. See corrective action plan.

Corrective Action Plan

FEDERAL AWARDS – CORRECTIVE ACTION PLAN REFERENCE # 2022-001 PROCUREMENT SUSPENSION AND DEBARMENT – MATERIAL WEAKNESS- NON-COMPLIANCE Program Name/ALN Emergency Solutions Grant Program (ALN # 14.231) Criteria: As per § 200.318 General procurement standards. (a) The Non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in §§ 200.317 through 200.327. (d) The Non-Federal entity 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. Condition/Context: Condition: Based on our review of the Procurement compliance requirements, we noted that the Division has written procurement policies and competitive policies as required by CFR § 200.318 General procurement standards. We selected five (5) vendors for procurement Suspension and Debarment compliance testing of total population of 5 vendors subject to procurement and we were not provided with Procurement comparative bids therefore, we were unable: • To verify that the procurement method used was appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. • To Verify that procurements provide full and open competition (2 CFR section 200.319 and 48 CFR section 52.244-5). Questioned Costs: Cannot be determined Recommendation: We recommend that the Division must: (1) Use documented procurement procedures, consistent with State, and local, laws and regulations and the standards, for the acquisition of property or services required under a federal award or subaward. (2) The Division must maintain records sufficient to detail the history of procurement. These records should 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. Corrective Action Plan: The Division will work with Territorial Headquarters to document procedures as outlined in the Recommendations above. Step 1 Action Date: Ongoing Final Implementation Date: 12/31/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 2563 2022-002
    Significant Deficiency
  • 2564 2022-001
    Material Weakness Repeat
  • 2565 2022-002
    Significant Deficiency
  • 2566 2022-001
    Material Weakness Repeat
  • 2567 2022-002
    Significant Deficiency
  • 2568 2022-001
    Material Weakness Repeat
  • 2569 2022-002
    Significant Deficiency
  • 2570 2022-001
    Material Weakness Repeat
  • 2571 2022-002
    Significant Deficiency
  • 2572 2022-001
    Material Weakness Repeat
  • 2573 2022-002
    Significant Deficiency
  • 2574 2022-001
    Material Weakness Repeat
  • 2575 2022-002
    Significant Deficiency
  • 2576 2022-003
    Significant Deficiency
  • 2577 2022-004
    Material Weakness
  • 2578 2022-005
    Significant Deficiency
  • 2579 2022-003
    Significant Deficiency
  • 2580 2022-004
    Material Weakness
  • 2581 2022-005
    Significant Deficiency
  • 2582 2022-003
    Significant Deficiency
  • 2583 2022-004
    Material Weakness
  • 2584 2022-005
    Significant Deficiency
  • 2585 2022-003
    Significant Deficiency
  • 2586 2022-004
    Material Weakness
  • 2587 2022-005
    Significant Deficiency
  • 2588 2022-003
    Significant Deficiency
  • 2589 2022-004
    Material Weakness
  • 2590 2022-005
    Significant Deficiency
  • 2591 2022-003
    Significant Deficiency
  • 2592 2022-004
    Material Weakness
  • 2593 2022-005
    Significant Deficiency
  • 2594 2022-003
    Significant Deficiency
  • 2595 2022-004
    Material Weakness
  • 2596 2022-005
    Significant Deficiency
  • 2597 2022-003
    Significant Deficiency
  • 2598 2022-004
    Material Weakness
  • 2599 2022-005
    Significant Deficiency
  • 2600 2022-003
    Significant Deficiency
  • 2601 2022-004
    Material Weakness
  • 2602 2022-005
    Significant Deficiency
  • 2603 2022-003
    Significant Deficiency
  • 2604 2022-004
    Material Weakness
  • 2605 2022-005
    Significant Deficiency
  • 2606 2022-003
    Significant Deficiency
  • 2607 2022-004
    Material Weakness
  • 2608 2022-005
    Significant Deficiency
  • 579004 2022-001
    Material Weakness Repeat
  • 579005 2022-002
    Significant Deficiency
  • 579006 2022-001
    Material Weakness Repeat
  • 579007 2022-002
    Significant Deficiency
  • 579008 2022-001
    Material Weakness Repeat
  • 579009 2022-002
    Significant Deficiency
  • 579010 2022-001
    Material Weakness Repeat
  • 579011 2022-002
    Significant Deficiency
  • 579012 2022-001
    Material Weakness Repeat
  • 579013 2022-002
    Significant Deficiency
  • 579014 2022-001
    Material Weakness Repeat
  • 579015 2022-002
    Significant Deficiency
  • 579016 2022-001
    Material Weakness Repeat
  • 579017 2022-002
    Significant Deficiency
  • 579018 2022-003
    Significant Deficiency
  • 579019 2022-004
    Material Weakness
  • 579020 2022-005
    Significant Deficiency
  • 579021 2022-003
    Significant Deficiency
  • 579022 2022-004
    Material Weakness
  • 579023 2022-005
    Significant Deficiency
  • 579024 2022-003
    Significant Deficiency
  • 579025 2022-004
    Material Weakness
  • 579026 2022-005
    Significant Deficiency
  • 579027 2022-003
    Significant Deficiency
  • 579028 2022-004
    Material Weakness
  • 579029 2022-005
    Significant Deficiency
  • 579030 2022-003
    Significant Deficiency
  • 579031 2022-004
    Material Weakness
  • 579032 2022-005
    Significant Deficiency
  • 579033 2022-003
    Significant Deficiency
  • 579034 2022-004
    Material Weakness
  • 579035 2022-005
    Significant Deficiency
  • 579036 2022-003
    Significant Deficiency
  • 579037 2022-004
    Material Weakness
  • 579038 2022-005
    Significant Deficiency
  • 579039 2022-003
    Significant Deficiency
  • 579040 2022-004
    Material Weakness
  • 579041 2022-005
    Significant Deficiency
  • 579042 2022-003
    Significant Deficiency
  • 579043 2022-004
    Material Weakness
  • 579044 2022-005
    Significant Deficiency
  • 579045 2022-003
    Significant Deficiency
  • 579046 2022-004
    Material Weakness
  • 579047 2022-005
    Significant Deficiency
  • 579048 2022-003
    Significant Deficiency
  • 579049 2022-004
    Material Weakness
  • 579050 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.231 Covid-19-Emergency Solutions Grant Program $2.86M
64.024 Va Homeless Providers Grant and Per Diem Program $323,286
10.568 Emergency Food Assistance Program (administrative Costs) $242,039
14.231 Emergency Solutions Grant Program $145,940
14.218 Covid-19- Community Development Block Grants/entitlement Grants $86,483
14.231 Covid-19- Emergency Solutions Grant Program $44,947
97.024 Covid-19-Emergency Food and Shelter National Board Program $37,000
97.024 Emergency Food and Shelter National Board Program $30,982
10.558 Child and Adult Care Food Program $15,131
97.024 Covid-19- Emergency Food and Shelter National Board Program $10,000