Finding 51869 (2022-001)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-07-13
Audit: 43115
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The Organization failed to follow federal procurement standards, specifically using an improper sole source method.
  • Impacted Requirements: Noncompliance with 2 CFR sections 200.318-200.326 and the Organization's own procurement policies.
  • Recommended Follow-Up: Implement proper procurement policies and seek additional training to ensure compliance with federal regulations.

Finding Text

Finding number: 2022-001 Repeat finding: No Assistance Listing Number: 93.224 / 93.527 Assistance Listing Title: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Type of Finding: Noncompliance, Significant Deficiency Description: Procurement and Suspension and Debarment Criteria: Under 2 CFR ?215.43 the Organization is required to implement certain procurement policies that adhere to the minimum Federal requirements as outlined in 2 CFR ?215.44. Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR Sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition: The procurement method the Organization used did not meet procurement standards as set forth in 2 CFR sections 200.320. A sole source procurement method was used when the vendor did not meet the sole source definition. Cause: The Organization was not fully aware of the federal procurement compliance requirements. Effect: The Organization was not in compliance with their own policies or with federal regulations. Recommendation: The Organization should ensure procurement policies are being followed for all procurement levels. The Organozation should also seek out additonal training for procurment to ensure federal rules and requirements are being met. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over procurement and is creating controls that will assure compliance with requirements.

Corrective Action Plan

Finding # 2022.001 Procurement and Suspension and Debarment Response Management acknowledges the condition related to following the organization?s procurement policy guidelines. Management is taking steps to correct this condition and has identified areas in the system that will be corrected in order to follow all Federal requirements related to procurement. For example, a member of the Finance department will complete procurement training at least once a year. The Finance Department will also train all Project Managers in Procurement Policies and Procedures as needed. Responsible Party David Ayala, CFO Estimated Completion 12/31/2023

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 51870 2022-001
    Significant Deficiency Repeat
  • 51871 2022-001
    Significant Deficiency Repeat
  • 628311 2022-001
    Significant Deficiency Repeat
  • 628312 2022-001
    Significant Deficiency Repeat
  • 628313 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.07M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $807,946
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $87,519
93.498 Provider Relief Fund $43,030