Finding 575628 (2024-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-09-04

AI Summary

  • Core Issue: The Center failed to check vendors for suspension and debarment, risking non-compliance with federal requirements.
  • Impacted Requirements: This finding relates to compliance with §200.213 and §180.300, which prohibit contracts with debarred or suspended parties.
  • Recommended Follow-Up: Develop and implement a written procedure for vendor reviews, ensuring staff are trained to comply with these requirements.

Finding Text

Finding 2024.002: Procurement, Suspension and Debarment - Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Substance Abuse and Mental Health Services Projects of Regional and National Significance Certified Community Behavioral Health Clinic Expansion Grants Federal Assistance Listing Number: 93.243 and 93.696 Federal Award Identification Number and Year: H79SM087223 - 2024, H79SM086969 - 2024 Criteria In accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition There was no evidence that the Center reviewed certain vendors for suspension and debarment in accordance with Uniform Guidance requirements. Cause The Center did not have adequate controls to illustrate review of vendors for any suspensions or debarment. Effect The Center may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None Context We selected a sample of five vendors for suspension and debarment testing relating to these major programs. For three vendors tested, management did not provide adequate supporting documentation to support that the vendors were not suspended or debarred. Identification of Repeat Finding Not a repeat finding. Recommendation The Center should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree with the finding and will implement additional controls to ensure vendors are being reviewed for suspension and debarment and there is evidence of a formal review being performed.

Corrective Action Plan

Finding 2024.002 – Procurement, Suspension and Debarment Recommendation The Center should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Not a repeat finding Action Taken Beginning in FY26, NMH has formally adopted the following policy and procedure to address uniform guidance requirements for suspension and debarment. This policy updates and clarifies the Center’s internal procedures, building upon the initial check process and the sporadic exclusion of monthly suspension and debarment checks conducted in FY24. See policy and procedure below: NMH POLICY & PROCEDURE FOR UNIFORM GUIDANCE REQUIREMENTS FOR SUSPENSION AND DEBARMENT To ensure that Newport Mental Health (NMH) is not doing business with vendors who have been suspended or debarred from doing business with the federal government, prior to contracting/purchase, the Vice President of Finance, or designee, will ensure the vendor/contractor is not on the List of excluded Individuals and Entities (LEIE) in the Office of Inspector General (OIG) Exclusion Database before creating a purchase order or making a payment. Procedures for Accounts Payable: New vendors or contractors must complete a current W-9 and debarment attestation form. Accounts Payable will verify that the vendor is not suspended or debarred. If a vendor or contractor is found to be suspended or debarred, Accounts Payable will flag them in NXT. This alert notifies invoice processors that federal funds cannot be used for this vendor. Any NMH Department who detects a suspended or debarred vendor should notify Accounts Payable to ensure proper flagging in the system. Procedures for Ongoing Checks: The Finance Department will generate a list of all vendors and employees paid with Federal funds and review it monthly against the LEIE using Verify Comply, an OIG Exclusion Search Software. If a vendor is found to be suspended or debarred, the Finance Department will reclassify purchases off the Federal grant and notify Accounts Payable to flag the vendor in NXT. Accounts Payable must keep documentation of each check. The Vice President of Finance oversees these processes to ensure compliance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 575629 2024-003
    Significant Deficiency
  • 575630 2024-002
    Significant Deficiency
  • 575631 2024-003
    Significant Deficiency
  • 575632 2024-002
    Significant Deficiency
  • 575633 2024-003
    Significant Deficiency
  • 1152070 2024-002
    Significant Deficiency
  • 1152071 2024-003
    Significant Deficiency
  • 1152072 2024-002
    Significant Deficiency
  • 1152073 2024-003
    Significant Deficiency
  • 1152074 2024-002
    Significant Deficiency
  • 1152075 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.38M
93.696 Certified Community Behavioral Health Clinic Expansion Grants $1.27M
21.023 Emergency Rental Assistance Program $268,283
66.055 Veterans Outreach and Engagement Program $235,481
93.667 Social Services Block Grant $210,376
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $153,026
14.267 Continuum of Care Program $104,094
93.778 Grants to States for Medicaid $102,107
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $56,379
93.493 Congressional Directives $48,789
93.958 Block Grants for Community Mental Health Services $44,052
93.959 Block Grants for Prevention and Treatment of Substance Abuse $32,546
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Rhode Island $28,207
14.231 Emergency Solutions Grant Program $2,400