Finding 480067 (2023-005)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-07-31

AI Summary

  • Core Issue: The Center's Procurement Policy does not meet federal compliance standards.
  • Impacted Requirements: Non-compliance with Title 2 U.S. CFR Part 200, which could hinder competitive bidding and pricing.
  • Recommended Follow-up: Develop a compliant written Procurement Policy as per Uniform Guidance.

Finding Text

2023-005: Established Written Procurement Policy Criteria or specific requirement: As a recipient of Federal grant funds, the Center is expected to comply with procurement regulations applicable to Federal grantees via an established written procurement policy, in accordance with Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Center’s written Procurement Policy does not comply with Uniform Guidance. Cause: The cause is due to a lack of understanding of requirements outlined by the Uniform Guidance. Effect or potential effect: Without a policy in place that complies with Uniform Guidance in place, the Center may not exhaust all efforts to award contract(s) under a process where maximum competition is achieved in order to obtain the most reasonable price. Recommendation: The Center should establish a written Procurement Policy that adheres to Uniform Guidance requirements. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.

Corrective Action Plan

During fiscal year June 30, 2025, the finance department and purchasing department, led by Veronica Koller, CFO, will work together to revise the current procurement policy in place to ensure that it complies with Uniform Guidance.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 480065 2023-003
    Significant Deficiency
  • 480066 2023-004
    Significant Deficiency
  • 480068 2023-006
    Significant Deficiency
  • 480069 2023-007
    Significant Deficiency
  • 1056507 2023-003
    Significant Deficiency
  • 1056508 2023-004
    Significant Deficiency
  • 1056509 2023-005
    Significant Deficiency
  • 1056510 2023-006
    Significant Deficiency
  • 1056511 2023-007
    Significant Deficiency

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) $1.23M
93.011 National Organizations of State and Local Officials $298,868
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $158,340
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $129,998
97.024 Emergency Food and Shelter National Board Program $104,806
10.558 Child and Adult Care Food Program $90,259
93.566 Refugee and Entrant Assistance_state Administered Programs $89,000
93.884 Grants for Primary Care Training and Enhancement $66,000
14.231 Emergency Solutions Grant Program $40,912
93.844 Acl Centers for Independent Living, Recovery Act $11,821