Finding 560343 (2023-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2025-05-14

AI Summary

  • Core Issue: The Organization's procurement policies are incomplete and do not comply with federal standards outlined in 2 CFR sections 200.318-200.326.
  • Impacted Requirements: Failure to follow federal procurement guidelines may lead to noncompliance, risking future funding and potential repayment of federal funds.
  • Recommended Follow-Up: Update procurement policies to include all necessary federal requirements and ensure compliance in future agreements.

Finding Text

2023-001 – Procurement and Suspension and Debarment Finding Type: Material Noncompliance; Material Weakness in Internal Control over Compliance Program: Rural Communities Opioid Response – Planning/Rural Health Outreach and Rural Network Development Program (AL# 93.912); U.S. Department of Health and Human Services; Direct award; all grant numbers. Criteria: Non-federal entities 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 Organization's procurement policies were not complete and the Organization did not follow the federal procurement standards which provides specific guidance including process and documentation requirements necessary to be in compliance as required by the 2 CFR sections 200.318 through 200.326. Cause: The Organization’s procurement policies do not include the federal procurement requirements noted at 2 CFR section 200.318 through 200.326. Additionally, the Organization did not maintain the required procurement documentation, provide for full and open competition, or provide support for limitation of such competition. Effect: Future procurement arrangements may not meet the federal guidelines necessary for projects funded by federal sources. The Organization may have to pay back funds received for a project where federal funds were used for the procurement of products or services, but the required federal process was not met. Recommendation: The Organization should update their procurement policy to include all requirements as noted in 2 CFR sections 200.318-200.326 and ensure that all future agreements follow the required processes. View of Responsible Officials: Management agrees with the finding and plans to update their procurement policy. Repeat Finding - 2022-001

Corrective Action Plan

Plan of Action: Provided policy F2.0 Materials Management, F2.01 Vendor Selection & Discount – currently being reviewed with the board for updates, and F2.03 Inventory and Supplies, which were not provided to the auditor due to the organization’s operational error in financial policy classification. Additionally, the F2.02 Capital and Equipment policy was drafted in 2021 will be reviewed and signed by the organizational board on Aug 26, 2024. The organization acknowledges that the procurement policy was not followed for one vendor procurement in 2022 due to an administrative error. This policy will be implemented and strictly followed immediately.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 560344 2023-001
    Material Weakness Repeat
  • 560345 2023-001
    Material Weakness Repeat
  • 560346 2023-001
    Material Weakness Repeat
  • 560347 2023-001
    Material Weakness Repeat
  • 560348 2023-002
    Material Weakness
  • 560349 2023-002
    Material Weakness
  • 560350 2023-002
    Material Weakness
  • 560351 2023-002
    Material Weakness
  • 560352 2023-002
    Material Weakness
  • 560353 2023-003
    Material Weakness Repeat
  • 560354 2023-003
    Material Weakness Repeat
  • 560355 2023-003
    Material Weakness Repeat
  • 560356 2023-003
    Material Weakness Repeat
  • 560357 2023-003
    Material Weakness Repeat
  • 1136785 2023-001
    Material Weakness Repeat
  • 1136786 2023-001
    Material Weakness Repeat
  • 1136787 2023-001
    Material Weakness Repeat
  • 1136788 2023-001
    Material Weakness Repeat
  • 1136789 2023-001
    Material Weakness Repeat
  • 1136790 2023-002
    Material Weakness
  • 1136791 2023-002
    Material Weakness
  • 1136792 2023-002
    Material Weakness
  • 1136793 2023-002
    Material Weakness
  • 1136794 2023-002
    Material Weakness
  • 1136795 2023-003
    Material Weakness Repeat
  • 1136796 2023-003
    Material Weakness Repeat
  • 1136797 2023-003
    Material Weakness Repeat
  • 1136798 2023-003
    Material Weakness Repeat
  • 1136799 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.211 Rural Telemedicine Grants $298,975
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $214,239
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $101,667