Finding 572631 (2024-001)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-08-05

AI Summary

  • Core Issue: The Organization lacks adequate documentation in its procurement policies to comply with federal regulations on procurement and vendor eligibility.
  • Impacted Requirements: Policies do not meet the standards set by 2 CFR sections 200.318-326 and 180 regarding procurement and suspension/debarment.
  • Recommended Follow-Up: Revise procurement policies to include all necessary federal requirements to prevent contracts with ineligible vendors.

Finding Text

Federal Program Name: Research and Development Cluster: Uniformed Services University Medical Research Projects Federal Agency: U.S. Department of Defense Federal Assistance Listing Number: 12.750 Criteria or Specific Requirement: Procurement, Suspension and Debarment Condition: The Organization’s policies do not contain adequate documentation to demonstrate compliance with federal procurement, and suspension and debarment regulations. Effect: Without adequate procurement policies and documentation of suspension and debarment checks, the auditee may inadvertently award contracts to ineligible vendors. Questioned Costs: None Context: The Organization’s documented procurement policies do not contain all of the specific requirements of 2 CFR sections 200.318 through 200.326. Additionally, the Organization’s policies do not contain all the specific requirements of 2 CFR sections 180 and 200.14 regarding suspension and debarment. Cause: The writing of the policy did not take into account the federal procurement, suspension and debarment regulations which are required to be incorporated for items procured with federal funds. Repeat Finding: No Recommendation: We recommend that the Organization revise its policies to incorporate all required elements of the federal procurement, suspension and debarment regulations. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the comment and will revise its policies to incorporate all required elements of the federal procurement, suspension and debarment regulations.

Corrective Action Plan

Finding Number: 2024-001 Recommendation: Create a procurement policy that meets the requirements detailed in 2 CFR 200.318– 200.327 Action Taken: AANA will implement a new Procurement Policy as it relates to purchases and grants supported by the MAST program. See document “MAST Procurement Policy” Responsible Contact Person for Planned Corrective Action: Dennis Siena Anticipated Completion Date: September 30, 2025

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 572632 2024-002
    Material Weakness
  • 572633 2024-001
    Material Weakness
  • 572634 2024-002
    Material Weakness
  • 572635 2024-001
    Material Weakness
  • 572636 2024-002
    Material Weakness
  • 572637 2024-001
    Material Weakness
  • 572638 2024-002
    Material Weakness
  • 1149073 2024-001
    Material Weakness
  • 1149074 2024-002
    Material Weakness
  • 1149075 2024-001
    Material Weakness
  • 1149076 2024-002
    Material Weakness
  • 1149077 2024-001
    Material Weakness
  • 1149078 2024-002
    Material Weakness
  • 1149079 2024-001
    Material Weakness
  • 1149080 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
12.750 Uniformed Services University Medical Research Projects $185,864