Finding 599192 (2022-001)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-23
Audit: 18049
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: The Center failed to document the verification of suspension and debarment for 35 employees, risking noncompliance.
  • Impacted Requirements: Nonfederal entities must not contract with suspended or debarred parties, as outlined in the Health Center Program guidelines.
  • Recommended Follow-Up: Implement and maintain strict control procedures for verifying employee status to prevent future issues.

Finding Text

Item 2022-001 - Proper Documentation of Timely Verification of Suspension and Debarment: U.S. Department of Health and Human Services, Health Center Program Cluster: Assistance Listing Number 93.224/ 93.527) - Procurement, Suspension and Debarment (Significant Deficiency) Criteria: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Statement of condition: The Center was unable to provide any evidence of their verification of whether 35 sample employees whose salaries are charged to the Health Center Program are suspended or debarred. Cause: A transition in the employees performing the control caused data loss. Effect: This condition may lead to noncompliance with suspension and debarment requirements and may also lead to questioned costs. Questioned costs: None noted. Context: 35 out of the 60 samples tested did not have evidence of verification of suspension and debarment. Identification as a repeat finding: This is a repeat finding and was reported as item 2021-004 in the 2021 Summary of Findings and Questioned Costs. Recommendation: We recommend that the Center strictly implement its control procedures in relation to the verification of employees' suspension or debarment and that the Center ensure that evidence of performance of such control be maintained. Management response: Management concurs with the finding and has already established a process for ensuring that documentation for the verification of employees for suspension and debarment is maintained.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 22749 2022-001
    Significant Deficiency Repeat
  • 22750 2022-001
    Significant Deficiency Repeat
  • 599191 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.84M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $788,290