Finding 61313 (2022-001)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: The Board of Child Care failed to document competitive price solicitations for procurements over the small purchase threshold.
  • Impacted Requirements: This violates the procurement guidelines outlined in Uniform Guidance 200.320, which mandates obtaining price quotes from qualified sources.
  • Recommended Follow-Up: Ensure documentation of price quotes for federal purchases is retained to comply with procurement policies and avoid future deficiencies.

Finding Text

2022 ? 001 Federal Agency: U.S. Department of Health and Human Services Program, CFDA: 93.676 - Residential Shelter Services for Unaccompanied Alien Children; Residential Long-Term Foster Care for Unaccompanied Alien Children; Board of Child Care Caminos Shelter Program ? Nacional; Board of Child Care Caminos Shelter Program - West Award Periods: July 1, 2021 ? June 30, 2022. Type of Finding: Significant deficiency in Internal Control over Compliance. Condition: No documentation was retained regarding the solicitation of competitive prices for procurements meeting the small purchase threshold. Criteria or Specific Requirement: ?200.320b. states that ?Procurement by small purchase procedures: Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." Context: 47 vendors over small purchase threshold during the year ended June 30, 2022. Questioned Costs: None. Effect: Significant vendors could be selected due to biases or without open competition. Cause: The Board did not obtain or document price quotes for the competitive solicitation related to the procurement of goods and services qualifying as small purchases. Repeat Finding: Yes. Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care?s procurement policy. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Please see management?s planned corrective action in a separate letter.

Corrective Action Plan

U.S. Department of Health and Human Services 2022-001 CFDA 93.676 - Residential Shelter Services for Unaccompanied Alien Children; Residential Long-Term Foster Care for Unaccompanied Alien Children; Board of Child Care Caminos Shelter Program ? Nacional; Board of Child Care Caminos Shelter Program - West Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care?s procurement policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Chief Financial Officer to update procurement policy specifically related to documentation of vendor award process to ensure documentation is retained regarding solicitation and approval of vendors providing services related to the Board?s federal programs. Name(s) of the contact person(s) responsible for corrective action: Terrell Boston-Smith, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Terrell Boston-Smith at 410-922-2100.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 637755 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.676 Unaccompanied Alien Children Program $19.05M
16.575 Crime Victim Assistance $253,358