Audit 302384

Finding 2023-001 Suspension and Debarment Maternal, Infant and Early Childhood Home Visiting Grant - ALN 93.870 Criteria: The Organization should have controls in place to prevent contracting with or making subawards to parties that are suspended or debarred. Condition: Adequate controls were not in place to ensure that contractors were not suspended or debarred. Cause: Lack of policies and procedures for a search on vendor certifications for suspension and debarment. Effect: Lack of policies and procedures for suspension and debarment could result in payments to vendors who are suspended or debarred vendors. BMSS notes no instances where payments were paid to suspended or disbarred vendors. Questioned cost: Not determinable Recommendation: We recommend adopting policies and procedures and improving controls necessary to ensure there is evidence of processes for inspection of suspended and/or debarred vendors. Management’s response: Management agrees with the finding and is revising its procurement policy and procedures for federal programs. Management will verify the current status of a potential vendor utilizing SAM.gov and maintain documentation of this inspection in the vendor and or bid file. There were no prior year findings or questioned costs that were considered material instances of noncompliance in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

Finding 2023-001 Suspension and Debarment Maternal, Infant and Early Childhood Home Visiting Grant - ALN 93.870 Criteria: The Organization should have controls in place to prevent contracting with or making subawards to parties that are suspended or debarred. Condition: Adequate controls were not in place to ensure that contractors were not suspended or debarred. Cause: Lack of policies and procedures for a search on vendor certifications for suspension and debarment. Effect: Lack of policies and procedures for suspension and debarment could result in payments to vendors who are suspended or debarred vendors. BMSS notes no instances where payments were paid to suspended or disbarred vendors. Questioned cost: Not determinable Recommendation: We recommend adopting policies and procedures and improving controls necessary to ensure there is evidence of processes for inspection of suspended and/or debarred vendors. Management’s response: Management agrees with the finding and is revising its procurement policy and procedures for federal programs. Management will verify the current status of a potential vendor utilizing SAM.gov and maintain documentation of this inspection in the vendor and or bid file. There were no prior year findings or questioned costs that were considered material instances of noncompliance in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.