Finding 599535 (2022-001)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2022-11-27
Audit: 25865
Organization: Primary Health Care, Inc. (IA)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The Organization did not follow its own procurement policy for federal awards.
  • Impacted Requirements: Non-compliance with procurement standards outlined in 45 CFR 75.329.
  • Recommended Follow-up: Review and revise the procurement policy, provide staff training, and conduct annual policy reviews for compliance with Uniform Guidance.

Finding Text

Health Center Program Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Procurement (45 CFR 75.329) Condition ? The Organization did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. Questioned costs ? None Context ? A sample of six procurements for $2,451,302 were tested out of a population of fifty-six procurements totaling $4,313,296. The sample was not, and is not intended to be, statistically valid. All six of the sample selections did not fully follow the Organization?s procurement policy for procurement. Effect ? Purchases were made that did not adhere to the Organization?s procurement policy. Cause ? The Organization did not comply with their internal policy which is written to follow federal procurement requirements. Identification as a repeat finding ? Not a repeat finding Recommendation ? The Organization should review its procurement policy, revise if necessary, and provide staff education and training on the policy in place to improve compliance. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 23091 2022-001
    Material Weakness
  • 23092 2022-001
    Material Weakness
  • 23093 2022-001
    Material Weakness
  • 599533 2022-001
    Material Weakness
  • 599534 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $4.95M
93.224 Covid-19 - Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.41M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.61M
14.267 Continuum of Care Program $520,093
14.231 Emergency Solutions Grant Program $432,344
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $410,965
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $408,313
93.217 Family Planning_services $332,275
93.940 Hiv Prevention Activities_health Department Based $216,740
93.217 Family Planning Services $169,923
93.461 Covid-19 Testing for the Uninsured $161,368
64.033 Va Supportive Services for Veteran Families Program $158,530
93.917 Hiv Care Formula Grants $101,663
14.239 Home Investment Partnerships Program $91,637
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $83,182
93.268 Immunization Cooperative Agreements $75,247
93.150 Projects for Assistance in Transition From Homelessness (path) $47,711
14.241 Housing Opportunities for Persons with Aids $14,671