Finding 2025-001 Procurement, Suspension, and Debarment Highway Planning and Construction – 20.205 Criteria: Pursuant to 2 CFR § 200.214, the entity must verify that potential vendors are not excluded or disqualified before forming a contract regarding a covered transaction in accordance with the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Procurement, Suspension, and Debarment, we noted that the Commission did not have sufficient audit evidence to demonstrate the suspension and debarment of the vendors were reviewed prior to a contract for two of the contracts selected. Cause: Due to staff oversight, the vendors were not evaluated for suspension or debarment. Effect: The Commission is not in compliance with the Procurement, Suspension, and Debarment requirements and internal controls are not functioning as designed. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The Commission should review policies in place over Procurement, Suspension, and Debarment and establish procedures to identify clear roles for the review of vendors prior to a contract. Management’s Response: Information provided in the Master Agreement with PennDOT to perform the suspension and debarment review did not function and TCRPC staff was not permitted access to the database to perform the required review. Guidance provided during the audit indicated the suspension and debarment status also can be accessed through SAM.gov, for which TCRPC staff does have access. SAM.gov, or other accessible database, will be used by the Executive Director, or Associate Director or Administrative Coordinator as assigned, in future suspension and debarment reviews prior to contracting with vendors.