Finding Text
U.S. Department of Health and Human Services Federal Financial Assistance Listing/CFDA Number 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services - 6H79SM083306-01M002 Procurement and Suspension and Debarment Significant Deficiency in Internal Control over Compliance Criteria The Uniform Guidance, Section 200.303 Internal Controls, requires the non-federal entity must establish and maintain effective internal controls over federal awards that provide reasonable assurance that awards are being managed in compliance with federal statutes, regulations and the terms and conditions of the federal award. The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non- Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.318 through 200.327. Condition The Organization did not have a written procurement policy that was consistent with Federal, State, local, and tribal laws and regulations. Cause There is a lack of controls over the written procurement, suspension and debarment policy. Effect Failure to maintain a written procurement policy that was consistent with Federal, State, local, and tribal laws and regulations may result in disallowed costs. Questioned Costs None. Context/Sampling EB reviewed the procurement, suspension and debarment policy. Repeat Finding from No. Prior Year(s) Recommendation We recommend that management implement a written review procurement, suspension and debarment policy Federal, State, local, and tribal laws and regulations. We also recommend that management review this policy regularly to confirm that it meets the requirements. Views of Responsible Management agrees with the finding. Individuals