Finding Text
Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Assistance Listing #14.231 Passed through Child Care Council of Greater Houston Emergency Solutions Grant Program Contract #: 460-001-3805 Contract years: 05/01/21 ? 03/31/22 and 04/01/22 ? 03/31/23 Assistance Listing #14.231 Passed through Harris County Community Services Department (Office of Housing and Community Development) Emergency Solutions Grant Program Contract #?s: 2021-0033g and 2022-008f Contract years: 03/01/21 ? 02/28/22 and 03/01/22 ? 02/28/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs Emergency Solutions Grant Program Contract #?s: 42217000046 and 42227000044 Contract years: 11/01/21 ? 10/31/22 and 11/01/22 ? 10/31/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs COVID-19 ? Emergency Solutions Grant Program Contract #: 44207000047 Contract year: 01/14/21 ? 06/30/23 Assistance Listing #14.231 Passed through Texas Department of Housing and Community Affairs Emergency Solutions Grant Program Contract #: 20220000030 Contract year: 03/31/22 ? 03/31/24 Assistance Listing #14.267 Direct Funding Continuum of Care Program Contract #?s: TX0179L6E002013 and TX0179L6E002114 Contract years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Assistance Listing #14.267 Passed through Harris County Domestic Violence Coordinating Council Continuum of Care Program Contract #?s: TX0538D6E002106 and TX0538D6E002002 Contract years: 08/01/22 ? 07/31/23 and 08/01/21 ? 07/31/22 Applicable state program: Office of the Attorney General ? State of Texas Sexual Assault Prevention and Crisis Services Contract #?s: 2217883 and C-00112 Contract years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Procurement ? The Uniform Guidance ?200.318 and the Texas Grant Management Standards states that nonprofit organizations must maintain records sufficient to detail the history of procurement. The records must include the rationale for the procurement method, vendor selection or rejection, and the basis for the contracted price. Condition and context: During testing of 10 transactions requiring procurement, we identified 1 instance of expenditures greater than $10,000 had no procurement documentation evidencing a procurement was performed. Repeat of finding #2021-005. Cause: The finding occurred due to failure to follow established procurement policies and procedures. Effect: Failure to follow procurement procedures may result in HAWC purchasing goods or services for more than would be necessary if required procurement procedures had been followed. Questioned costs: Unknown Recommendation: Emphasize adherence to established policies and procedures to ensure procurement is performed according to the procurement policy, and that proper procurement documentation is maintained. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.