Finding 588668 (2022-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-09-10

AI Summary

  • Core Issue: MNPrairie's procurement policies lack essential components required by federal regulations.
  • Impacted Requirements: Compliance with Title 2 U.S. Code of Federal Regulations § 200.318 is not met, risking noncompliance across federal programs.
  • Recommended Follow-Up: Update and implement procurement policies to align with Uniform Guidance requirements to enhance compliance controls.

Finding Text

2022-001 Procurement Policy Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Agriculture Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Award Number and Year: 222MN101S2514; 2022 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations ? 200.318 states that the non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform with applicable federal law and the standards identified in this regulation. Condition: MNPrairie?s written procurement policies do not have all the required components of a procurement policy in accordance with Title 2 U.S. Code of Federal Regulations ? 200.318. Questioned Costs: None. Context: This issue was discovered during the audit of the major federal program; however, it impacts federal programs entity-wide. Written policies that reflect the specific components of federal regulations improve controls to ensure compliance with federal award requirements. Effect: Written policies and procedures that are not updated to reflect the Uniform Guidance procurement requirements could increase the risk of noncompliance with federal program requirements. Cause: MNPrairie management indicated they were not able to complete an update to the policy in 2022, but it is an ongoing project. Recommendation: We recommend MNPrairie implement and adhere to written procurement policies addressing the specific components of the Uniform Guidance requirements. View of Responsible Official: Acknowledge.

Categories

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 12226 2022-001
    Significant Deficiency
  • 12227 2022-002
    Significant Deficiency
  • 12228 2022-003
    Significant Deficiency
  • 12229 2022-004
    Significant Deficiency
  • 588669 2022-002
    Significant Deficiency
  • 588670 2022-003
    Significant Deficiency
  • 588671 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $1.01M
93.658 Foster Care_title IV-E $545,222
93.667 Social Services Block Grant $441,668
93.563 Child Support Enforcement $297,378
93.669 Child Abuse and Neglect State Grants $139,949
93.575 Child Care and Development Block Grant $66,292
93.556 Promoting Safe and Stable Families $55,356
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $50,494
21.023 Covid-19 - Emergency Rental Assistance Program $38,262
93.778 Medical Assistance Program $31,707
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $31,524
93.590 Community-Based Child Abuse Prevention Grants $25,030
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,578
93.767 Children's Health Insurance Program $6,966
93.566 Refugee and Entrant Assistance_state Administered Programs $2,473
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $536