FAC Explorer

Audit 361753

FY End
2024-12-31
Total Expended
$1.75M
Findings
4
Programs
1
Organization: National Conference of State Historic Preservation Officers (DC)
Year: 2024 Accepted: 2025-07-09
Auditor: Cbiz CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570795 2024-002 Significant Deficiency - I
570796 2024-002 Significant Deficiency - I
1147237 2024-002 Significant Deficiency - I
1147238 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
15.946 Cultural Resources Management $1.51M Yes 1

Contacts

Name Title Type
JHVJW9NKAG24 Erik Hein Auditee
2026245465 Jay Sciuto Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of National Conference of State Historic Preservation Officers (NCSHPO) under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of NCSHPO, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NCSHPO.
Title: Summary of Significant Accounting Policies 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under 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.
Title: Indirect Cost Rate 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. NCSHPO has elected to use the 10% de minimis cost rate under the Uniform Guidance.

Finding Details

Finding 2024-002
Finding No. 2024-002: Procurement – Significant Deficiency in Internal Control Over Compliance and Other Noncompliance Agency U.S. Department of Interior ALN 15.946 Federal Award Identification Number P17AC00528 and P22AM01146 Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. The non-federal entity must verify that the contractor or subrecipient is not suspended or debarred through the System for Award Management (SAM), which includes reviewing the Excluded Parties List System (EPLS), or by collecting a certification from the entity. In addition, NCSHPO must conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. Condition and Context We tested 9 vendors as part of procurement testing. NCSHPO failed to perform the required search for suspension and debarment in SAM for all vendors. The search should have been performed to ensure that the contractors were not suspended or debarred. We noted that none of the vendors were suspended or debarred. Cause NCSHPO has a procurement policy which does not state the process for search for suspension and debarment. Recommendation We recommend that NCSHPO implement and adhere to a protocol for verifying suspension and debarment status. We also recommend that suspension and debarment be included in NCSHPO’s procurement policy. In addition, NCSHPO should maintain documentation of the results of the searches and results to be in compliance. Views of Responsible Officials and Planned Corrective Action See attached corrective action plan. Questioned Costs None
Finding 2024-002
Finding No. 2024-002: Procurement – Significant Deficiency in Internal Control Over Compliance and Other Noncompliance Agency U.S. Department of Interior ALN 15.946 Federal Award Identification Number P17AC00528 and P22AM01146 Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. The non-federal entity must verify that the contractor or subrecipient is not suspended or debarred through the System for Award Management (SAM), which includes reviewing the Excluded Parties List System (EPLS), or by collecting a certification from the entity. In addition, NCSHPO must conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. Condition and Context We tested 9 vendors as part of procurement testing. NCSHPO failed to perform the required search for suspension and debarment in SAM for all vendors. The search should have been performed to ensure that the contractors were not suspended or debarred. We noted that none of the vendors were suspended or debarred. Cause NCSHPO has a procurement policy which does not state the process for search for suspension and debarment. Recommendation We recommend that NCSHPO implement and adhere to a protocol for verifying suspension and debarment status. We also recommend that suspension and debarment be included in NCSHPO’s procurement policy. In addition, NCSHPO should maintain documentation of the results of the searches and results to be in compliance. Views of Responsible Officials and Planned Corrective Action See attached corrective action plan. Questioned Costs None
Finding 2024-002
Finding No. 2024-002: Procurement – Significant Deficiency in Internal Control Over Compliance and Other Noncompliance Agency U.S. Department of Interior ALN 15.946 Federal Award Identification Number P17AC00528 and P22AM01146 Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. The non-federal entity must verify that the contractor or subrecipient is not suspended or debarred through the System for Award Management (SAM), which includes reviewing the Excluded Parties List System (EPLS), or by collecting a certification from the entity. In addition, NCSHPO must conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. Condition and Context We tested 9 vendors as part of procurement testing. NCSHPO failed to perform the required search for suspension and debarment in SAM for all vendors. The search should have been performed to ensure that the contractors were not suspended or debarred. We noted that none of the vendors were suspended or debarred. Cause NCSHPO has a procurement policy which does not state the process for search for suspension and debarment. Recommendation We recommend that NCSHPO implement and adhere to a protocol for verifying suspension and debarment status. We also recommend that suspension and debarment be included in NCSHPO’s procurement policy. In addition, NCSHPO should maintain documentation of the results of the searches and results to be in compliance. Views of Responsible Officials and Planned Corrective Action See attached corrective action plan. Questioned Costs None
Finding 2024-002
Finding No. 2024-002: Procurement – Significant Deficiency in Internal Control Over Compliance and Other Noncompliance Agency U.S. Department of Interior ALN 15.946 Federal Award Identification Number P17AC00528 and P22AM01146 Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. The non-federal entity must verify that the contractor or subrecipient is not suspended or debarred through the System for Award Management (SAM), which includes reviewing the Excluded Parties List System (EPLS), or by collecting a certification from the entity. In addition, NCSHPO must conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. Condition and Context We tested 9 vendors as part of procurement testing. NCSHPO failed to perform the required search for suspension and debarment in SAM for all vendors. The search should have been performed to ensure that the contractors were not suspended or debarred. We noted that none of the vendors were suspended or debarred. Cause NCSHPO has a procurement policy which does not state the process for search for suspension and debarment. Recommendation We recommend that NCSHPO implement and adhere to a protocol for verifying suspension and debarment status. We also recommend that suspension and debarment be included in NCSHPO’s procurement policy. In addition, NCSHPO should maintain documentation of the results of the searches and results to be in compliance. Views of Responsible Officials and Planned Corrective Action See attached corrective action plan. Questioned Costs None