Finding 400498 (2020-005)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2020
Accepted
2024-06-10
Audit: 308496
Organization: Island Health, Inc. (MA)
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: The Center failed to check vendors for suspension and debarment as required by federal guidelines.
  • Impacted Requirements: Non-compliance with §200.318 and §200.213, which mandate proper vendor review processes.
  • Recommended Follow-Up: Create and implement a written procedure for vendor reviews, ensuring staff are trained on compliance.

Finding Text

Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services under the Health Center Program CFDA Numbers: 93.224 and 93.527 Criteria In accordance with §200.318(a), General Procurement Standards, a non-federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the non-federal entity must maintain records sufficient to detail the history of the procurement. In addition, in accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition There was no evidence that the Center reviewed vendors for suspension and debarment in accordance with Uniform Guidance requirements. Cause The Center did not have adequate controls to illustrate review of vendors for any suspensions or debarment. Effect The Center may procure goods and services from vendors that have been suspended or debarred from doing business with the Federal government. Questioned Costs None. Context We selected a sample of 3 vendors for suspension and debarment for testing. For all 3 vendors tested, management did not provide adequate supporting documentation to support that the vendors were not suspended or debarred. Identification of Repeat Finding Not a repeat finding. Recommendation The Center should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Views of Responsible Officials Management and the Board of Directors agree with the finding and will implement additional controls to ensure vendors are being reviewed for suspension and debarment and there is evidence of a formal review being performed

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 400487 2020-003
    Material Weakness
  • 400488 2020-003
    Material Weakness
  • 400489 2020-003
    Material Weakness
  • 400490 2020-003
    Material Weakness
  • 400491 2020-004
    Material Weakness
  • 400492 2020-004
    Material Weakness
  • 400493 2020-004
    Material Weakness
  • 400494 2020-004
    Material Weakness
  • 400495 2020-005
    Material Weakness
  • 400496 2020-005
    Material Weakness
  • 400497 2020-005
    Material Weakness
  • 400499 2020-006
    Material Weakness
  • 400500 2020-006
    Material Weakness
  • 400501 2020-006
    Material Weakness
  • 400502 2020-006
    Material Weakness
  • 400503 2020-007
    Material Weakness
  • 400504 2020-007
    Material Weakness
  • 400505 2020-007
    Material Weakness
  • 400506 2020-007
    Material Weakness
  • 976929 2020-003
    Material Weakness
  • 976930 2020-003
    Material Weakness
  • 976931 2020-003
    Material Weakness
  • 976932 2020-003
    Material Weakness
  • 976933 2020-004
    Material Weakness
  • 976934 2020-004
    Material Weakness
  • 976935 2020-004
    Material Weakness
  • 976936 2020-004
    Material Weakness
  • 976937 2020-005
    Material Weakness
  • 976938 2020-005
    Material Weakness
  • 976939 2020-005
    Material Weakness
  • 976940 2020-005
    Material Weakness
  • 976941 2020-006
    Material Weakness
  • 976942 2020-006
    Material Weakness
  • 976943 2020-006
    Material Weakness
  • 976944 2020-006
    Material Weakness
  • 976945 2020-007
    Material Weakness
  • 976946 2020-007
    Material Weakness
  • 976947 2020-007
    Material Weakness
  • 976948 2020-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $60,009
93.461 Covid-19 Testing for the Uninsured $2,234
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $2,000
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1,600