Finding 497013 (2023-002)

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Requirement
I
Questioned Costs
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Year
2023
Accepted
2024-09-17
Audit: 319759
Organization: Aids Healthcare Foundation (CA)

AI Summary

  • Answer: The Foundation has a procurement policy but lacks documentation for supplier reviews.
  • Trend: This gap in documentation could lead to compliance issues with suspension and debarment requirements.
  • List: Recommend implementing a system for tracking and documenting supplier status regularly.

Finding Text

In performing testwork on the Foundation’s Procurement, Suspension and Debarment requirements, we noted that the Foundation has a formal written procurement policy in place. However, documentation of the initial review and ongoing monitoring of current suppliers’ suspension and debarment status is lacking.

Corrective Action Plan

The Foundation agrees that regular ongoing monitoring of vendors who provide services billed to grantors should be performed. The Foundation believes the most practical approach is to identify all vendors that are reimbursed by a grant and work with the Accounts Payable department to ensure that debarment status is checked on an annual basis.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.917 Hiv Care Formula Grants $690,080
14.241 Housing Opportunities for Persons with Aids $602,514
93.914 Hiv Emergency Relief Project Grants $471,321
98.001 Usaid Foreign Assistance for Programs Overseas $340,205
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $319,884
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $222,040
12.350 Department of Defense Hiv/aids Prevention Program $152,495
93.940 Hiv Prevention Activities Health Department Based $86,678
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $76,500
93.977 Assisted Outpatient Treatment $50,382
21.027 Coronavirus State and Local Fiscal Recovery Funds $46,000
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $45,990
93.855 Allergy and Infectious Diseases Research $32,701
93.997 Assisted Outpatient Treatment $18,750
93.307 Minority Health and Health Disparities Research $11,302
93.686 Ending the Hiv Epidemic: A Plan for America � Ryan White Hiv/aids Program Parts A and B $9,844
93.242 Mental Health Research Grants $7,802
93.361 Nursing Research $1,200