FAC Explorer

Finding 596970 (2022-002)

Material Weakness
Requirement
ABI
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 20204
Organization: Life & Discovery Inc. (dba Asian American Center of Frederick) (MD)
Auditor: Lswg P A

AI Summary

  • Core Issue: The Organization lacked a formal written procurement policy, failing to meet federal requirements.
  • Impacted Requirements: Non-compliance with CFR Sections 200.318 - 200.326 regarding procurement policies.
  • Recommended Follow-Up: Ensure the new "Fiscal Policies and Procedures Manual" aligns with all required elements of the CFR.

Finding Text

DEPARTMENT OF HEALTH AND HUMAN SERVICES Program Information Assistance Listing # 93.137 Community Programs to Improve Minority Health Grant Program 2022-002 Policies and Procedures Material Weakness Criteria: The Code of Federal Regulations (CFR) Section 200.318 - 200.326 require written policies concerning methods of procurement for goods and services. Condition: The Organization did not have a written procurement policy that included all of the required elements during 2022. Cause: The Organization is smaller and while general procedures for the procurement of goods and services have been established, they were not written and did not meet all of the requirements of the CFR. Effect: The Organization is not in compliance with Section 200.318 - 200.326 of the Code of Federal Regulations. Auditor?s Recommendation: We recommend that the Organization adopt a formal written procurement policy in the format and with the elements required by 2 CFR Sections 200.318 to 200.326. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and adopted a ?Fiscal Policies and Procedures Manual? on October 1, 2022.

Categories

Procurement, Suspension & Debarment Material Weakness

Other Findings in this Audit

  • 20527 2022-001
    Material Weakness
  • 20528 2022-002
    Material Weakness
  • 20529 2022-001
    Material Weakness
  • 20530 2022-002
    Material Weakness
  • 596969 2022-001
    Material Weakness
  • 596971 2022-001
    Material Weakness
  • 596972 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.137 Community Programs to Improve Minority Health Grant Program $756,592
94.002 Retired and Senior Volunteer Program $251,961
94.016 Senior Companion Program $147,722
97.024 Emergency Food and Shelter National Board Program $131,034
93.516 Affordable Care Act (aca) Public Health Training Centers Program $22,609
97.010 Citizenship Education and Training $15,198
93.991 Preventive Health and Health Services Block Grant $12,653