FAC Explorer

Audit 297433

FY End
2023-06-30
Total Expended
$3.51M
Findings
8
Programs
5
Organization: National Association of Criminal Defence Lawyers, Inc. (DC)
Year: 2023 Accepted: 2024-03-25
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384302 2023-001 Significant Deficiency - I
384303 2023-002 Significant Deficiency - I
384304 2023-001 Significant Deficiency - I
384305 2023-002 Significant Deficiency - I
960744 2023-001 Significant Deficiency - I
960745 2023-002 Significant Deficiency - I
960746 2023-001 Significant Deficiency - I
960747 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1.38M - 0
16.817 Byrne Criminal Justice Innovation Program $367,478 - 0
16.827 Justice Reinvestment Initiative $79,646 - 0
16.582 Crime Victim Assistance/discretionary Grants $67,224 Yes 2
27.011 Intergovernmental Personnel Act (ipa) Mobility Program $63,881 - 0

Contacts

Name Title Type
DHMDHLCSJWY5 Hugene Fields Auditee
2025258217 Walt Derengowski Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Association has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of the Association under programs of the Federal Government for the year ended June 30, 2023. Information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of the Association; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Association.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Association has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Association has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding: 2023-001 Procurement Information on the Federal Program: Assistance Listing Number 16.582 Criteria: Under 2 CFR 200.318, a recipient of U.S Government funds must use their own documented procurement procedures which reflect applicable Uniform Guidance requirements to procure goods and services in order to ensure that all purchases are conducted in a manner that provides full and open competition. Condition: The Association did not perform and document adequate procurement procedures over qualifying purchases using Federal funds. Cause: The Association's internal policies and procedures governing procurement were not consistently applied. Effect: Purchases of goods and services could be made above prevailing market rates if the prescribed procurement procedures are not adhered to, and thus, there lies the potential that the Association will not receive the best value for its purchases. The procurement process also allows for the evaluation of potential conflicts of interest with prospective vendors and contractors. Failure to perform the proper procurement procedures could result in disallowance of Federal expenditures based on lack of fair competition. Questioned Costs: None noted. Context: Our audit procedures consisted of testwork completed on individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Association's accounting system. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that all procurement records for purchases in excess of the purchase threshold include the following, at a minimum: (a) basis for contractor/goods selection or (b) justification for lack of competition when competitive bids or offers are not obtained. Additionally, the conclusion should be clearly documented and accompanying the procurement documentation.
Finding 2023-002
Finding: 2023-002 Non-Compliance with Suspension and Debarment Information on the Federal Program: Assistance Listing Number 16.582 Criteria: Under 2 CFR §200.213, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: The Association did not consistently perform screenings on its potential or current vendors, suppliers, or contractors that were paid with Federal funds. Cause: The Association does not have a formal policy with respect to screening vendors, suppliers, or contractors in order to adhere to compliance over suspension and debarment. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: None noted. Context: Our audit procedures consisted of testwork completed on individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Association's accounting system. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend management develop and implement a formal policy on suspension and debarment. This policy should include a threshold, generally $25,000, for when vendors, suppliers, contractors and sub-contractors/grantees should be screened. All screenings should be conducted prior to signing a contract or issuing payment. We recommend that the Association notify all employees of this policy and ensure that it is enforced during the upcoming fiscal year.
Finding 2023-001
Finding: 2023-001 Procurement Information on the Federal Program: Assistance Listing Number 16.582 Criteria: Under 2 CFR 200.318, a recipient of U.S Government funds must use their own documented procurement procedures which reflect applicable Uniform Guidance requirements to procure goods and services in order to ensure that all purchases are conducted in a manner that provides full and open competition. Condition: The Association did not perform and document adequate procurement procedures over qualifying purchases using Federal funds. Cause: The Association's internal policies and procedures governing procurement were not consistently applied. Effect: Purchases of goods and services could be made above prevailing market rates if the prescribed procurement procedures are not adhered to, and thus, there lies the potential that the Association will not receive the best value for its purchases. The procurement process also allows for the evaluation of potential conflicts of interest with prospective vendors and contractors. Failure to perform the proper procurement procedures could result in disallowance of Federal expenditures based on lack of fair competition. Questioned Costs: None noted. Context: Our audit procedures consisted of testwork completed on individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Association's accounting system. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that all procurement records for purchases in excess of the purchase threshold include the following, at a minimum: (a) basis for contractor/goods selection or (b) justification for lack of competition when competitive bids or offers are not obtained. Additionally, the conclusion should be clearly documented and accompanying the procurement documentation.
Finding 2023-002
Finding: 2023-002 Non-Compliance with Suspension and Debarment Information on the Federal Program: Assistance Listing Number 16.582 Criteria: Under 2 CFR §200.213, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: The Association did not consistently perform screenings on its potential or current vendors, suppliers, or contractors that were paid with Federal funds. Cause: The Association does not have a formal policy with respect to screening vendors, suppliers, or contractors in order to adhere to compliance over suspension and debarment. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: None noted. Context: Our audit procedures consisted of testwork completed on individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Association's accounting system. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend management develop and implement a formal policy on suspension and debarment. This policy should include a threshold, generally $25,000, for when vendors, suppliers, contractors and sub-contractors/grantees should be screened. All screenings should be conducted prior to signing a contract or issuing payment. We recommend that the Association notify all employees of this policy and ensure that it is enforced during the upcoming fiscal year.
Finding 2023-001
Finding: 2023-001 Procurement Information on the Federal Program: Assistance Listing Number 16.582 Criteria: Under 2 CFR 200.318, a recipient of U.S Government funds must use their own documented procurement procedures which reflect applicable Uniform Guidance requirements to procure goods and services in order to ensure that all purchases are conducted in a manner that provides full and open competition. Condition: The Association did not perform and document adequate procurement procedures over qualifying purchases using Federal funds. Cause: The Association's internal policies and procedures governing procurement were not consistently applied. Effect: Purchases of goods and services could be made above prevailing market rates if the prescribed procurement procedures are not adhered to, and thus, there lies the potential that the Association will not receive the best value for its purchases. The procurement process also allows for the evaluation of potential conflicts of interest with prospective vendors and contractors. Failure to perform the proper procurement procedures could result in disallowance of Federal expenditures based on lack of fair competition. Questioned Costs: None noted. Context: Our audit procedures consisted of testwork completed on individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Association's accounting system. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that all procurement records for purchases in excess of the purchase threshold include the following, at a minimum: (a) basis for contractor/goods selection or (b) justification for lack of competition when competitive bids or offers are not obtained. Additionally, the conclusion should be clearly documented and accompanying the procurement documentation.
Finding 2023-002
Finding: 2023-002 Non-Compliance with Suspension and Debarment Information on the Federal Program: Assistance Listing Number 16.582 Criteria: Under 2 CFR §200.213, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: The Association did not consistently perform screenings on its potential or current vendors, suppliers, or contractors that were paid with Federal funds. Cause: The Association does not have a formal policy with respect to screening vendors, suppliers, or contractors in order to adhere to compliance over suspension and debarment. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: None noted. Context: Our audit procedures consisted of testwork completed on individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Association's accounting system. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend management develop and implement a formal policy on suspension and debarment. This policy should include a threshold, generally $25,000, for when vendors, suppliers, contractors and sub-contractors/grantees should be screened. All screenings should be conducted prior to signing a contract or issuing payment. We recommend that the Association notify all employees of this policy and ensure that it is enforced during the upcoming fiscal year.
Finding 2023-001
Finding: 2023-001 Procurement Information on the Federal Program: Assistance Listing Number 16.582 Criteria: Under 2 CFR 200.318, a recipient of U.S Government funds must use their own documented procurement procedures which reflect applicable Uniform Guidance requirements to procure goods and services in order to ensure that all purchases are conducted in a manner that provides full and open competition. Condition: The Association did not perform and document adequate procurement procedures over qualifying purchases using Federal funds. Cause: The Association's internal policies and procedures governing procurement were not consistently applied. Effect: Purchases of goods and services could be made above prevailing market rates if the prescribed procurement procedures are not adhered to, and thus, there lies the potential that the Association will not receive the best value for its purchases. The procurement process also allows for the evaluation of potential conflicts of interest with prospective vendors and contractors. Failure to perform the proper procurement procedures could result in disallowance of Federal expenditures based on lack of fair competition. Questioned Costs: None noted. Context: Our audit procedures consisted of testwork completed on individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Association's accounting system. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that all procurement records for purchases in excess of the purchase threshold include the following, at a minimum: (a) basis for contractor/goods selection or (b) justification for lack of competition when competitive bids or offers are not obtained. Additionally, the conclusion should be clearly documented and accompanying the procurement documentation.
Finding 2023-002
Finding: 2023-002 Non-Compliance with Suspension and Debarment Information on the Federal Program: Assistance Listing Number 16.582 Criteria: Under 2 CFR §200.213, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: The Association did not consistently perform screenings on its potential or current vendors, suppliers, or contractors that were paid with Federal funds. Cause: The Association does not have a formal policy with respect to screening vendors, suppliers, or contractors in order to adhere to compliance over suspension and debarment. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: None noted. Context: Our audit procedures consisted of testwork completed on individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Association's accounting system. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend management develop and implement a formal policy on suspension and debarment. This policy should include a threshold, generally $25,000, for when vendors, suppliers, contractors and sub-contractors/grantees should be screened. All screenings should be conducted prior to signing a contract or issuing payment. We recommend that the Association notify all employees of this policy and ensure that it is enforced during the upcoming fiscal year.