FAC Explorer

Finding 398632 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-05-29
Audit: 307405
Organization: Willis Dady Emergency Shelter, Inc. (IA)
Auditor: Cliftonlarsonallen

AI Summary

  • Core Issue: The Organization lacks a documented procurement policy, which is essential for compliance with federal guidelines.
  • Impacted Requirements: Without proper records, the Organization fails to meet Uniform Guidance section 200.318, risking non-compliance in vendor selection.
  • Recommended Follow-Up: Adopt a written procurement policy to ensure transparent and competitive vendor selection processes.

Finding Text

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. 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: The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.

Corrective Action Plan

Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Willis Dady’s Executive Director and Facilities Director will develop a written procurement process for approval from the agency Finance Committee and Board of Directors. Name(s) of the contact person(s) responsible for corrective action: Alicia Faust, Executive Director Planned completion date for corrective action plan: 6/3/2024 If there are questions regarding this plan, please call Alicia Faust, Executive Director at 319-362-7555. Willis Dady Emergency Shelter, Inc. respectfully submits the following summary schedule of prior audit findings for the year ended December 31, 2023. Audit period: January 1, 2023 – December 31, 2023 The findings from the prior audit’s schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.

Categories

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 398633 2023-002
    Significant Deficiency
  • 398634 2023-002
    Significant Deficiency
  • 975074 2023-002
    Significant Deficiency
  • 975075 2023-002
    Significant Deficiency
  • 975076 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $43,686
64.024 Va Homeless Providers Grant and Per Diem Program $36,155
21.027 Coronavirus State and Local Fiscal Recovery Funds $32,293
21.023 Emergency Rental Assistance Program $26,341
97.024 Emergency Food and Shelter National Board Program $15,725
14.218 Community Development Block Grants/entitlement Grants $2,532
14.267 Continuum of Care Program $2,176