Audit 373908

Finding 2025-002 Federal Program: Federal Agency: United States Department of Health and Human Services Pass-Through Agency: New Hampshire Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants AL: 93.696 Federal Award Identification Numbers: #1H79SM086461-01 Federal Award Year: 2025 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: The Organization does not currently have an internal control procedure designed to identify vendors and employees meeting the covered transaction threshold and crosschecking those vendors and employees against SAM. Context: Of the seventeen employees who met the covered threshold amount and were funded by the award, we randomly selected, using a nonstatistical sample, two employees. Neither employee selected for testing were identified on SAM. Questioned Costs: None noted. Cause and Effect: The Organization was not aware of the requirement to verify vendors and employees against SAM on a regular basis. Identification as a Repeat Finding, if Applicable: N/A