Finding 504528 (2023-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-11-04
Audit: 327105
Organization: Brightside Up, Inc. (NY)

AI Summary

  • Core Issue: The Organization is not adhering to its own procurement procedures for the Child and Adult Care Food Program and is failing to verify vendor eligibility for Federal assistance programs.
  • Impacted Requirements: Non-compliance with 2 CFR Section 200.318 and Section 200.213, which could lead to selecting ineligible vendors or overpaying for goods and services.
  • Recommended Follow-Up: Review and update procurement policies to ensure compliance with federal requirements and verify vendor eligibility before fund disbursement.

Finding Text

Child and Adult Care Food Program - Procurement Information on Federal Program: U.S. Department of Agriculture Child and Adult Care Food Program (Federal Assistance Listing Number 10.558) passed through the New York State Department of Health. Criteria: CFR Section 200.318 stipulates that 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 Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management, we noted that the Organization is not following its procurement procedures for the Child and Adult Care Food Program purchases and it is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. Statement of Cause: The Organization did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The Organization is not in compliance with 2 CFR Section 200.213. The Organization is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Organization could be overpaying for goods and services. Questioned Costs: None. Perspective Information: As part of the required procurement testing, a review of a sampling of the vendors charged to the Child and Adult Care Food program and therefore represented purchases with federal dollars was performed. Of the Organization’s vendors charged, none selected were suspended or debarred from participation in Federal assistance programs or activities. Recommendation: We recommend that the Organization review the requirements of 2 CFR Section 200.213 and ensure that their procurement procedures are being followed and that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of responsible officials and planned corrective actions: Brightside Up, Inc. will review the procurement policy and document considerations for any vendors that meet the thresholds and make sure they are in compliance under Sam.gov.

Corrective Action Plan

Brightside Up, Inc will review the procurement policy and document considerations for any vendors that meet the thresholds and verify the vendors' compliance through sam.gov. Contact person Keely Weise, CFO, 518-426-7181, kweise@brightsideup.org. The anticipated date for resolving the audit finding is December 31, 2024. Brightside Up, Inc will research through sam.gov, every vendor that is paid with Federal funds.

Categories

Procurement, Suspension & Debarment Eligibility

Other Findings in this Audit

  • 504529 2023-002
    Significant Deficiency
  • 1080970 2023-001
    Significant Deficiency
  • 1080971 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $1.77M
93.575 Child Care and Development Block Grant $130,829
10.574 Team Nutrition Grants $7,732