Audit 368962

2024-001 Suspension and Disbarment Assistance Listing Number: 81.042 Name of Program and Cluster: Weatherization Assistance Program Agency: U.S. Department of Energy Compliance Supplement Requirement: Suspension and Disbarment Condition: The Organization did not research all vendors of covered transactions for potential suspension or disbarment. Criteria: Per the Office of Management and Budget Compliance Supplement and Regulation 2 CFR 200.214, the Organization is required to research all vendors of covered transactions for potential suspension and disbarment and to maintain documentation of this research. Perspective: Documentation of research for suspension and disbarment was not maintained for four out of four vendors of covered transactions selected for testing. Cause: The Organization was unaware that suspension and disbarment requirements applied to vendors from whom they purchased goods and services. Effect: The Organization did not maintain documentation of research for any of the vendors selected during compliance testing. Recommendation: RBT recommends the Organization researches all vendors of covered transactions for potential suspension or disbarment prior to using the vendors and that this research is documented. Management's Response: See corrective action plan.

2024-002 Allowable Costs Assistance Listing Number: 81.042 Name of Program and Cluster: Weatherization Assistance Program Agency: U.S. Department of Energy Compliance Supplement Requirement: Allowable Cost Principles Condition: The Organization did not allocate shared costs between program and non-program related costs. Criteria: In accordance with Regulation 2 CFR 200.400, only costs related to the Weatherization Assistance Program should be allocated to the contract and submitted for reimbursement. Perspective: The Organization did not allocate costs between program and non-program related costs. RBT estimated approximately $15,078.56 in costs that should have been allocated to non- program related costs. Cause: The Organization believed all costs should be allocated to the program. Effect: The Organization may overstate expenditures of Federal Awards. Recommendation: RBT recommends that the Organization uses a percentage allocation based on the amount of time spent on other programs to allocate shared costs to non-program accounts. Management's Response: See corrective action plan