FAC Explorer

Audit 307041

FY End
2023-06-30
Total Expended
$1.75M
Findings
10
Programs
8
Organization: Jane Addams Resource Corporation (IL)
Year: 2023 Accepted: 2024-05-23
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398370 2023-001 Significant Deficiency - P
398371 2023-001 Significant Deficiency - P
398372 2023-001 Significant Deficiency - P
398373 2023-001 Significant Deficiency - P
398374 2023-001 Significant Deficiency - P
974812 2023-001 Significant Deficiency - P
974813 2023-001 Significant Deficiency - P
974814 2023-001 Significant Deficiency - P
974815 2023-001 Significant Deficiency - P
974816 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $391,299 - 0
17.278 Wia Dislocated Worker Formula Grants $320,057 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $111,844 Yes 1
17.270 Reintegration of Ex-Offenders $101,044 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $80,333 Yes 1
14.218 Community Development Block Grants/entitlement Grants $63,714 - 0
11.307 Economic Adjustment Assistance $38,082 - 0
17.280 Workforce Investment Act (wia) Dislocated Worker National Reserve Demonstration Grants $9,503 - 0

Contacts

Name Title Type
NFLNBE19F2U5 Regan Brewer Johnson Auditee
7737517110 Jim Thomas Auditor
No contacts on file

Notes to SEFA

Title: OTHER MATTERS Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the SEFA) includes the federal award activity of the Organization under programs of the federal government for the year ended June 30, 2023. The information in this SEFA is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As the SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Amount of noncash assistance None Amount of insurance None Amount of loans None Amount of loan guarantees None

Finding Details

Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.
Finding 2023-001
Federal Agencies: Department of Agriculture; Department of the Treasury Federal Program Names: Supplemental Nutrition Assistance Program; COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 10.561; 21.027 Federal Award Identification Numbers and Years: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024. Award Periods: FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101, 40606-0104: October - September 2022, October 2022 - September 2023. 4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024. Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: In testing the suspension and debarment requirement, it was noted no certifications with vendors were obtained prior to executing the procurement contract. Questioned costs: None. JANE ADDAMS RESOURCE CORPORATION JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 (12) Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. 21.027 - We noted five out of six procurement transactions tested, suspension and/or debarment certifications were not obtained prior to executing the transaction. Cause: No documentation was provided to support the verification to ensure the vendors are not debarred or suspended. Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of securing a contract with a vendor who is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend JARC verify all procurement contracts are with vendors who are not suspended or debarred. This verification may be accomplished by: 1. Checking the System for Award Management (SAM) Exclusions 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov to ensure all current and previous vendors that fall within the procurement threshold per the JARC procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the current procurement policy will be updated to reflect any recommended changes made by the auditors.