HOUSTON FORENSIC SCIENCE CENTER, INC.

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: Department of the Treasury, Passed through City of Houston, Assistance Listing #: 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Contract Number: N/A, Contract Year: 08/22 – 12/24. Criteria: Procurement – Organizations receiving federal awards are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards and conform to federal laws and regulations and other contractual requirements. Uniform Guidance requires public notice for proposal requests for purchases over the Simplified Acquisition Threshold, as defined by the nonprofit organization’s policy, which for HFSC is $150,000. Condition and context: During our testing of 9 purchases subject to procurement, 1 exception was noted. We noted that public notice for the procurement of training services in excess of $150,000 in costs was not performed. Questioned costs: Unknown. Cause: HFSC’s personnel did not follow its procurement policies. Effect: Failure to follow established procurement policies may result in HFSC not purchasing goods and services to maximize price, quality and performance. Recommendation: Re-emphasize to program personnel the procurement process and adherence to HFSC’s policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.