Finding 503029 (2022-007)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2024-10-16

Audit: 325003

Organization: Weingart Center Association and Subsidiaries (CA)

Auditor: Armanino

AI Summary

Core Issue: Missing procurement documentation for certain vendors, violating Uniform Guidance requirements.
Impacted Requirements: Failure to maintain documented procurement procedures as outlined in 2 CFR 200.320.
Recommended Follow-up: Revise documentation system for centralized storage of procurement records to ensure accessibility and compliance.

Finding Text

Emergency Shelter Program, 14.231 Finding number: 2022-007 Criteria: Under the Uniform Guidance, specifically 2 CFR 200.320, an organization must have and use documented procurement procedures. This includes a requirement to maintain the procurement documents. Condition: Documentation of the procurement process was unavailable for certain vendors. Cause: Management indicated that turnover in the position previously responsible for procurement resulted in an inability to locate full documentation of the procurement process. This is not a repeat finding. Effect or potential effect: Management was unable to produce documentation of the exact process used to choose two recently selected vendors. Recommendation: Management should revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Views of responsible officials: In one of the procurement cases the Organization chose Chrysalis, many years prior, a nationally known non-profit partner which has specific expertise with the population we serve and are unique in their expertise. The second was a security firm which was one of three firms the Organization could have chosen for the assignment. The Organization had previously used the other two and were unhappy with their service. Going forward Management will document such decisions in a more detailed manner.

Corrective Action Plan

Corrective Action Plan Organization: Weingart Center Association Date: July 26, 2024 Weingart Center Association respectfully submits the following corrective action plan (“CAP”) for the year ended April 30, 2022. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, CA 90025 Audit period: April 30, 2022 The findings from the April 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal awards SIGNIFICANT DEFICIENCY 2022-007 – Procurement process Auditor Recommendation: Management should revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Action Taken: Management will implement a process to formally document vendor selections. Name of responsible person: Kevin Matthews, Consultant CFO Anticipated completion date: The new policy will be implemented in August 2024.

Other Findings in this Audit

503030 2022-007

Significant Deficiency
503031 2022-007

Significant Deficiency
503032 2022-007

Significant Deficiency
503033 2022-007

Significant Deficiency
503034 2022-007

Significant Deficiency
1079471 2022-007

Significant Deficiency
1079472 2022-007

Significant Deficiency
1079473 2022-007

Significant Deficiency
1079474 2022-007

Significant Deficiency
1079475 2022-007

Significant Deficiency
1079476 2022-007

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
14.231	Emergency Solutions Grant Program	$3.07M
21.019	Coronavirus Relief Fund	$368,658
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$111,318
93.243	Substance Abuse and Mental Health Services_projects of Regional and National Significance	$97,853