FAC Explorer

Finding 614869 (2022-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-07-19
Audit: 36769
Organization: Bakerripley (TX)
Auditor: Blazek & Vetterling

AI Summary

  • Core Issue: There is a significant deficiency in compliance with procurement standards for federal and state funding programs.
  • Impacted Requirements: Nonprofit organizations must ensure full and open competition in procurement, following Uniform Guidance and Texas Grant Management Standards.
  • Recommended Follow-Up: Review and enhance procurement processes to align with legal requirements and ensure compliance moving forward.

Finding Text

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal programs: Department of Agriculture Assisting Listing: 10.558 ? Child and Adult Care Food Program Direct Federal Funding Contract Number: 02946 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Department of Housing and Urban Development Assistance Listing #: 14.218 ? COVID-19 Community Development Block Grants/Entitlement Grants ? CDBG ? Entitlement Grants Cluster Passed through Workforce Solutions Capital Area Board of Directors Contract Number: CCS 2019-2024 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through the City of Houston Contract Number: 4600016329 Contract Year: 11/15/20 ? 10/31/22 Passed through Harris County Contract Number: B-20UW-48-0002 Contract Year: 03/01/22 ? 09/30/22 Department of Treasury Assistance Listing #: 21.023 ? Emergency Rental Assistance Program Passed through Harris County Contract Number: N/A Contract Year: 06/08/21 ? 12/31/22 Passed through Paso Del Norte Contract Number: N/A Contract Years: 12/01/21 ? 07/31/22 and 04/12/21 ? 12/31/22 Passed through City of Houston Contract Number: 4600016521 Contract Year: 02/12/21 ? 06/30/22 Department of Veterans Affairs Assistance Listing #: 64.033 ? VA Supportive Services for Veteran Families Program Direct Federal Funding Contract Years: 04/01/20 ? 09/30/22; 10/01/21 ? 09/30/23; 10/01/21 ? 09/30/22; 09/01/21 ? 09/30/23 Contract Numbers: 19-TX-290-21; 19-TX-290-22; 19-TX-290-HL; 19-TX-290SS Department of Education Assistance Listing #: 84.425D ? COVID-19 Education Stabilization Fund Passed through the Texas Education Agency Contract Number: 21521001101853 Contract Year: 06/17/21 ? 09/30/22 Assistance Listing #: 84.425U ? Education Stabilization Fund Passed through the Texas Education Agency Contract Number: 21528001101853 and 21528042101853 Contract Years: 06/21/21 ? 09/30/23 and 10/20/21 ? 08/31/24 Department of Health and Human Services Assistance Listing: 93.575 ? Child Care and Development Block Grant ? CCDF Cluster Passed through Houston-Galveston Area Council Contract Numbers: 302-22; 302-23; 302-23; 105-22; 105-23 Contract Years: 10/01/21 ? 09/30/22; 10/01/22 ? 09/30/23; 10/01/22 ? 03/31/23; 10/01/21 ? 09/30/22; 10/01/22 ? 09/30/23 Passed through the Coastal Bend Workforce Development Board Contract Numbers: 2021-22 BakerRipley and 2022-23 BakerRipley Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through Workforce Solutions Capital Board of Directors Contract Numbers: CCS 2019-2024 and CCS 2019-2024 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through the East Texas Workforce Development Board Contract Numbers: BR-CCS-PY21-01 and BR-CCS-PY22-01 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through Rural Capital Area Workforce Development Board, Inc. Contract Numbers: NCIWC CCS ? 4-22 and NCIWC CCS ? 5-2023 Contract Years: 10/01/21 ? 09/30/22 and 10/01/21 ? 09/30/23 Assistance Listing #: 93.596 ? Child Care Mandatory and Matching Funds of the Child Care and Development Fund Passed through the Coastal Bend Workforce Development Board Contract Numbers: 2021-22 BakerRipley and 2022-23 BakerRipley Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through the East Texas Workforce Development Board Contract Numbers: BR-CCS-PY21-01 and BR-CCS-PY22-01 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed Workforce Solutions Capital Area Board of Directors Contract Numbers: CCS 2019-2024 and CCS 2019-2024 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through Houston-Galveston Area Council Contract Numbers: 302-22 and 302-23 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through Rural Capital Area Workforce Development Board, Inc. Contract Numbers: NCIWC CCS 4-22 and NCIWC CCS 5-2023 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State Programs Texas Education Agency-Foundation School Program 302-22 and 302-23 Workforce Operations and Administrative ? Childcare DFPS 302-22 and 302-23 DFPS Relative/Other Caregiver Kinship 302-22 and 302-23 DFPS General Protective In Home 302-22 and 302-23 DFPS Foster Care ? Title IV-E 302-22 and 302-23 DFPS Foster Care ? Title IV-B 2021-22 BakerRipley and 2022-23 BakerRipley DFPS Relative/Other Caregiver Kinship 2021-22 BakerRipley and 2022-23 BakerRipley DFPS General Protective In Home 2021-22 BakerRipley and 2022-23 BakerRipley DFPS Foster Care ? Title IV-E 2021-22 BakerRipley and 2022-23 BakerRipley DFPS Childcare ? Title IV-B NCIWC CCS 4-22 and NCIWC CCS 5-23 DFPS Relative/Other Caregiver Kinship NCIWC CCS 4-22 and NCIWC CCS 5-23 DFPS General Protective In Home NCIWC CCS 4-22 and NCIWC CCS 5-23 DFPS Foster Care ? Title IV-E NCIWC CCS 4-22 and NCIWC CCS 5-23 DFPS Childcare ? Title IV-B BR-CCS-PY21-01 and BR-CCS-PY22-01 Management and Operations BR-CCS-PY21-01 and BR-CCS-PY22-01 DFPS Relative/Other Caregiver Kinship BR-CCS-PY21-01 and BR-CCS-PY22-01 DFPS General Protective In Home BR-CCS-PY21-01 and BR-CCS-PY22-01 DFPS Foster Care ? Title IV-E BR-CCS-PY21-01 and BR-CCS-PY22-01 DFPS Childcare ? Title IV-B CCS 2019-2024 DFPS Relative/Other Caregiver Kinship CCS 2019-2024 DFPS General Protective In Home CCS 2019-2024 DFPS Foster Care ? Title IV-E CCS 2019-2024 DFPS Childcare ? Title IV-B Criteria: Procurement ? Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and the Texas Education Code sec 12.1053 and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance, TxGMS, and the Texas Education Code require public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization?s policy, which is $250,000 for BakerRipley. Condition and context: During our testing of 25 transactions requiring procurement, 1 exception was noted for temporary staffing services in excess of $250,000 where sealed bid or competitive proposal procedures were not utilized. These services were charged to the Texas Education Agency-Foundation School Program. Questioned costs: Unknown Cause: BakerRipley?s personnel did not follow its procurement policies. Effect: Failure to follow established procurement policies may result in BakerRipley purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Recommendation: Re-emphasize to program personnel the procurement process and adherence to BakerRipley?s policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 38422 2022-001
    Significant Deficiency Repeat
  • 38423 2022-001
    Significant Deficiency
  • 38424 2022-001
    Significant Deficiency
  • 38425 2022-001
    Significant Deficiency
  • 38426 2022-001
    Significant Deficiency
  • 38427 2022-001
    Significant Deficiency
  • 38428 2022-001
    Significant Deficiency
  • 38429 2022-001
    Significant Deficiency
  • 38430 2022-001
    Significant Deficiency
  • 38431 2022-001
    Significant Deficiency
  • 38432 2022-001
    Significant Deficiency
  • 38433 2022-001
    Significant Deficiency
  • 38434 2022-001
    Significant Deficiency
  • 38435 2022-001
    Significant Deficiency
  • 38436 2022-001
    Significant Deficiency
  • 38437 2022-001
    Significant Deficiency
  • 38438 2022-001
    Significant Deficiency
  • 38439 2022-001
    Significant Deficiency
  • 38440 2022-001
    Significant Deficiency
  • 38441 2022-001
    Significant Deficiency
  • 38442 2022-001
    Significant Deficiency
  • 38443 2022-001
    Significant Deficiency
  • 38444 2022-001
    Significant Deficiency
  • 38445 2022-001
    Significant Deficiency
  • 38446 2022-001
    Significant Deficiency
  • 38447 2022-001
    Significant Deficiency
  • 38448 2022-001
    Significant Deficiency
  • 38492 2022-001
    Significant Deficiency
  • 38493 2022-001
    Significant Deficiency
  • 38494 2022-001
    Significant Deficiency
  • 38495 2022-001
    Significant Deficiency
  • 38496 2022-001
    Significant Deficiency
  • 38497 2022-001
    Significant Deficiency
  • 38498 2022-001
    Significant Deficiency
  • 38499 2022-001
    Significant Deficiency
  • 38500 2022-001
    Significant Deficiency
  • 38501 2022-001
    Significant Deficiency
  • 38502 2022-001
    Significant Deficiency
  • 38503 2022-001
    Significant Deficiency
  • 38504 2022-001
    Significant Deficiency
  • 38505 2022-001
    Significant Deficiency
  • 38506 2022-001
    Significant Deficiency
  • 38507 2022-001
    Significant Deficiency
  • 38508 2022-001
    Significant Deficiency
  • 38509 2022-001
    Significant Deficiency
  • 38510 2022-001
    Significant Deficiency
  • 38511 2022-001
    Significant Deficiency
  • 38512 2022-001
    Significant Deficiency
  • 38513 2022-001
    Significant Deficiency
  • 614864 2022-001
    Significant Deficiency Repeat
  • 614865 2022-001
    Significant Deficiency
  • 614866 2022-001
    Significant Deficiency
  • 614867 2022-001
    Significant Deficiency
  • 614868 2022-001
    Significant Deficiency
  • 614870 2022-001
    Significant Deficiency
  • 614871 2022-001
    Significant Deficiency
  • 614872 2022-001
    Significant Deficiency
  • 614873 2022-001
    Significant Deficiency
  • 614874 2022-001
    Significant Deficiency
  • 614875 2022-001
    Significant Deficiency
  • 614876 2022-001
    Significant Deficiency
  • 614877 2022-001
    Significant Deficiency
  • 614878 2022-001
    Significant Deficiency
  • 614879 2022-001
    Significant Deficiency
  • 614880 2022-001
    Significant Deficiency
  • 614881 2022-001
    Significant Deficiency
  • 614882 2022-001
    Significant Deficiency
  • 614883 2022-001
    Significant Deficiency
  • 614884 2022-001
    Significant Deficiency
  • 614885 2022-001
    Significant Deficiency
  • 614886 2022-001
    Significant Deficiency
  • 614887 2022-001
    Significant Deficiency
  • 614888 2022-001
    Significant Deficiency
  • 614889 2022-001
    Significant Deficiency
  • 614890 2022-001
    Significant Deficiency
  • 614934 2022-001
    Significant Deficiency
  • 614935 2022-001
    Significant Deficiency
  • 614936 2022-001
    Significant Deficiency
  • 614937 2022-001
    Significant Deficiency
  • 614938 2022-001
    Significant Deficiency
  • 614939 2022-001
    Significant Deficiency
  • 614940 2022-001
    Significant Deficiency
  • 614941 2022-001
    Significant Deficiency
  • 614942 2022-001
    Significant Deficiency
  • 614943 2022-001
    Significant Deficiency
  • 614944 2022-001
    Significant Deficiency
  • 614945 2022-001
    Significant Deficiency
  • 614946 2022-001
    Significant Deficiency
  • 614947 2022-001
    Significant Deficiency
  • 614948 2022-001
    Significant Deficiency
  • 614949 2022-001
    Significant Deficiency
  • 614950 2022-001
    Significant Deficiency
  • 614951 2022-001
    Significant Deficiency
  • 614952 2022-001
    Significant Deficiency
  • 614953 2022-001
    Significant Deficiency
  • 614954 2022-001
    Significant Deficiency
  • 614955 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $25.15M
93.568 Low-Income Home Energy Assistance $18.07M
64.033 Va Supportive Services for Veteran Families Program $4.22M
21.023 Emergency Rental Assistance Program $2.55M
14.231 Emergency Solutions Grant Program $2.48M
93.575 Child Care and Development Block Grant $1.73M
10.558 Child and Adult Care Food Program $1.35M
17.225 Unemployment Insurance $1.02M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.02M
81.042 Weatherization Assistance for Low-Income Persons $771,448
84.010 Title I Grants to Local Educational Agencies $711,602
84.002 Adult Education - Basic Grants to States $645,590
10.555 National School Lunch Program $596,450
84.027 Special Education_grants to States $509,402
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $402,843
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $325,586
84.425 Education Stabilization Fund $253,713
14.218 Community Development Block Grants/entitlement Grants $247,724
17.285 Apprenticeship USA Grants $239,400
21.027 Coronavirus State and Local Fiscal Recovery Funds $232,437
10.553 School Breakfast Program $227,301
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $217,005
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $205,950
93.356 Head Start Disaster Recovery $182,159
17.245 Trade Adjustment Assistance $166,467
84.365 English Language Acquisition State Grants $161,022
84.287 Twenty-First Century Community Learning Centers $148,475
84.367 Improving Teacher Quality State Grants $147,440
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $138,895
93.778 Medical Assistance Program $127,868
93.600 Head Start $123,564
93.558 Temporary Assistance for Needy Families $106,621
84.371 Striving Readers $94,310
84.424 Student Support and Academic Enrichment Program $83,849
17.277 Workforce Investment Act (wia) National Emergency Grants $81,574
17.278 Wia Dislocated Worker Formula Grants $47,450
97.010 Citizenship Education and Training $45,501
84.173 Special Education_preschool Grants $27,707
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $26,161
10.569 Emergency Food Assistance Program (food Commodities) $17,769
17.207 Employment Service/wagner-Peyser Funded Activities $17,325
17.258 Wia Adult Program $16,216
17.259 Wia Youth Activities $13,611
84.369 Grants for State Assessments and Related Activities $7,275