Finding 609941 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-05-22

AI Summary

  • Core Issue: The organization lacks proper documentation for multiple quotes on capital purchases, violating procurement policy.
  • Impacted Requirements: Non-compliance with federal procurement standards outlined in sections 200.320, 200.317, 200.318, and 200.319.
  • Recommended Follow-Up: Revise procurement policy and establish internal controls to ensure proper documentation for all procurement methods.

Finding Text

2022-002 PROCUREMENT Federal Agency: U.S. Department of Health and Human Services Program Title: Consolidated Health Centers Assistance Listing Number: 93.224 Award Period: January 1, 2022 to December 31, 2022 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: ? 200.320 Methods of procurement to be followed: The non-Federal entity must have and use documented procurement procedures, consistent with the standards of this section and ?? 200.317, 200.318, and 200.319 for any of the approved procurement methods used for the acquisition of property or services required under a Federal award or sub-award. Condition: The Organization did not have documentation of multiple quotes for certain capital purchases as stated under their procurement policy. Questioned costs: None Cause: In certain circumstances the Organization utilizes a supply chain vendor for equipment and supply acquisitions, however the documentation around multiple quotes was not received and maintained. Effect: The Organization may inadvertently select vendors without regard to fair competition and cost analysis. Recommendation: Management should adhere to or revise the Organization?s existing procurement policy and implement a system of processes and internal controls to ensure that the appropriate level of documentation is maintained based on the procurement methodology selected for a transaction of contract. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 33499 2022-002
    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) $23.42M
10.766 Community Facilities Loans and Grants $1.44M
93.498 Provider Relief Fund $1.16M
93.926 Healthy Start Initiative $1.01M
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $428,652
93.917 Hiv Care Formula Grants $135,673
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $128,030
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $103,886
93.994 Maternal and Child Health Services Block Grant to the States $91,154
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $90,221
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $39,075