Audit 391103

riteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Suspension and debarment compliance was not documented for four covered transactions. Cause: Procedures were not in place to document that the required suspension and debarment checks were performed at the time of the initial procurement but have since been implemented. Effect: The Town was at risk of awarding contracts to vendors not eligible to participate in federal awards programs. It was determined that none of the four vendors were suspended or debarred from federal awards. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2024-002 Recommendation: The Town must ensure that there is documentation that all contractors under covered transactions that are performing services for Federal awards are not suspended or debarred. Views of Responsible Officials: Management agrees with the finding.