Finding 604992 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-01-19
Audit: 30147

AI Summary

  • Core Issue: The Center failed to maintain adequate documentation for two out of four tested contracts, violating its own procurement policy.
  • Impacted Requirements: Compliance with federal procurement standards (2 CFR sections 200.317-326) was not met, risking full and open competition.
  • Recommended Follow-Up: The Center should improve documentation practices and regularly monitor compliance with procurement requirements.

Finding Text

U.S. Department of Health and Human Services 2022-002 Procurement and Suspension and Debarment Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients ?must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price? 2 CFR section 200.318(i). The Center?s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The Center also has procedures to identify procurement transactions requiring competitive bids or proposals. Context and Condition - We selected four contracts/purchases to test for compliance with procurement standards. Records for two contracts lacked documentation sufficient to detail procurement history. Cause - The Center did not follow its documentation policy for obtaining contracts or bids. Effect - A potential failure to conduct procurement transactions in a manner providing full and open competition exists. Questioned Costs - No costs were questioned. Repeat Finding - No. Statistically valid - Yes. Recommendation - We recommend the Center ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Views of responsible officials - The Center will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 28548 2022-002
    Significant Deficiency
  • 28549 2022-003
    Significant Deficiency
  • 28550 2022-002
    Significant Deficiency
  • 28551 2022-003
    Significant Deficiency
  • 604990 2022-002
    Significant Deficiency
  • 604991 2022-003
    Significant Deficiency
  • 604993 2022-003
    Significant Deficiency

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) $4.38M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.87M
93.498 Provider Relief Fund $526,700
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $77,272
93.268 Immunization Cooperative Agreements $19,697
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $1,050