Finding Text
Federal agency: U.S. Department of Health and Human Services Federal program title: Adoption Opportunities CFDA Number: 93.652 Award Period: September 30, 2021 to September 29, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization is required to follow procurement procedures under 2 CFR 200. Condition: Documentation could not be located for one procurement. Questioned costs: None. Context: Documentation for 1 of 3 items was not located. Cause: A former director was believed to have performed the work but during review of that procurement the documentation was not located. Effect: An unapproved vendor may be used. Repeat finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the procurements, including review of all procurements by a second person to ensure proper procedures were followed and documentation of those procedures is maintained. Views of responsible officials: See corrective action plan.