FAC Explorer

Finding 518272 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-01-08
Audit: 336615
Organization: Public Health Accreditation Board (VA)
Auditor: Rogers & Company PLLC

AI Summary

  • Core Issue: PHAB lacks complete documentation for suspension and debarment checks as required by 2 CFR 180.
  • Impacted Requirements: This affects compliance with the Uniform Guidance on procurement and vendor eligibility.
  • Recommended Follow-Up: PHAB should enhance its processes to ensure all necessary documentation is properly retained and accessible.

Finding Text

Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Management has updated the process to verify that contractors are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming contractor eligibility, this confirmation was not consistently documented in the contractor records. Effective immediately, management has implemented a new step requiring the inclusion of a physical confirmation page in the contractor records. This adjustment ensures proper documentation and alignment with compliance requirements

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 518273 2024-001
    Significant Deficiency
  • 518274 2024-001
    Significant Deficiency
  • 518275 2024-001
    Significant Deficiency
  • 1094714 2024-001
    Significant Deficiency
  • 1094715 2024-001
    Significant Deficiency
  • 1094716 2024-001
    Significant Deficiency
  • 1094717 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.097 Strengthening the Nation's Public Health System Through A National Voluntary Accreditation Program for State, Tribal, Local and Territorial Health Departments $923,202
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $85,011
12.U02 Defense Public Health Accreditation Program $58,493