Audit 384316

Finding 2025.001: Procurement, Suspension and Debarment - Significant Deficiency Name of Federal Agency: U.S. Department of Agriculture Federal Program Names: WIC Special Supplemental Nutrition Program for Women, Infants and Children WIC Special Supplemental Nutrition Program for Women, Infants and Children - Vouchers (noncash assistance) Federal Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 4513-9007 - 2025 Name of Pass-through Entity: Commonwealth of Massachusetts Department of Public Health Criteria In accordance with §200.213 and §180.300, General Procurement Standards, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition There was no evidence that the Center reviewed vendors or employees for suspension and debarment in accordance with the Uniform Guidance requirements. Cause The Center did not have adequate controls to illustrate review of vendors or employees for any suspensions or debarment. Effect or Possible Effect The Center may procure goods and services from vendors or employee individuals that have been suspended or debarred from doing business with the federal government. Questioned Costs None Context We selected a sample of seven vendors for suspension and debarment testing. For all seven vendors tested, management did not provide adequate supporting documentation for the review and approval of each vendor as to whether they have been suspended or debarred. We selected a sample of five employees for suspension and debarment testing. For all five employees tested, management did not provide adequate supporting documentation for the review and approval of each employee as to whether they have been suspended or debarred. Identification as a Repeat Finding No Recommendation The Center should develop a written procedure to review all vendors and employees in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree with the finding and will implement additional controls to ensure vendors and employees are being reviewed for suspension and debarment and there is evidence of a formal review being performed.