Programs Affected 21.027 COVID-19 State and Local Fiscal Recovery Funds Criteria 2 CFR 200.318 requires that non-federal entities must maintain written standards establishing its procurement policies. Additionally, CFR 200.214 requires that non-federal entities establish internal controls to restrict transactions with parties that are debarred, suspended, or otherwise excluded from participation in federal assistance programs or activities. Condition and Context Through our compliance testing, it was noted that the Organization did not compare recipients of federal funds to the exclusion database of the Office of Inspector General for disbursements during the year ended June 30, 2024. Additionally, the Organization did not establish written policies regarding procurements and conflicts of interest. Cause and Effect The conditions identified were a result of the Organization not establishing policies and procedures to help ensure compliance with Uniform Guidance. The non statistical sample of 20 recipients of federal funds did not identify any recipients of federal funds who were excluded parties. Questioned Costs N/A Identification of Repeat Findings N/A Recommendation We recommend the Organization perform a comparison of all recipients of federal funds to the Office of Inspector General's database to ensure all are permitted to receive grant funding prior to issuance of payment. The search results should be documented. We also recommend the Organization establish a written procurement policy and conflict of interest policy. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. See attached Planned Corrective Actions.
2024-001 – Suspension and Debarment Finding Type: Significant deficiency in internal control over compliance Program: ALN 20.933 – National Infrastructure Investments ALN 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Criteria: As required by 2 CFR 200.214, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Condition: The vendors used for these grants were not checked for suspension and debarment prior to execution of the contract. Cause/Effect: Although a policy has been adopted requiring a check the suspension and debarment status prior to entering into contracts, the internal control over this process was not operating as designed. Questioned Cost: None. Recommendation: We recommend that the City update procedures to ensure that a check of suspension and debarment status is obtained prior to entering into a covered transaction. View of Responsible Official: Management is in agreement with this recommendation.
2024-001 – Suspension and Debarment Finding Type: Significant deficiency in internal control over compliance Program: ALN 20.933 – National Infrastructure Investments ALN 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Criteria: As required by 2 CFR 200.214, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Condition: The vendors used for these grants were not checked for suspension and debarment prior to execution of the contract. Cause/Effect: Although a policy has been adopted requiring a check the suspension and debarment status prior to entering into contracts, the internal control over this process was not operating as designed. Questioned Cost: None. Recommendation: We recommend that the City update procedures to ensure that a check of suspension and debarment status is obtained prior to entering into a covered transaction. View of Responsible Official: Management is in agreement with this recommendation.
Assistance Listing Number, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Federal Award Identification Number and Year - Not available Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.214, nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. Condition - The City could not provide evidence that it performed a check to verify contractors were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The City used the grant to procure goods and services from 13 different contractors and was unable to provide evidence that the check for suspension and debarment was completed prior to entering into a contract with them. Cause and Effect - The City did not retain evidence to support that it had conducted the search for whether a contractor was suspended or debarred prior to entering into a contract. Subsequently, the City did complete the search on Sam.gov and retained evidence to support that the contractor was not suspended of debarred, thereby creating no questioned costs. Recommendation - We recommend the City strengthen its controls to ensure documentation is maintained to support that contractors are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - This item relates to turnover and transition within the purchasing division of the City during the last two years for all of the staff finalizing procurement matters that were replaced due to resignations and retirements. Upon notification of the deficiency, a root cause investigation on the actions involved during the grant procurement were performed to identify cause. The outcome of this investigation will be communicated as educational training within the finance department, which includes purchasing division, operating departmental procurement requestors using federal grant awards, and all accountants. Additionally, management has amended the standard policy for the City to ensure all federal monies are used in accordance with 2 CFR requirements.
Assistance Listing Number, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Federal Award Identification Number and Year - Not available Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.214, nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. Condition - The City could not provide evidence that it performed a check to verify contractors were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The City used the grant to procure goods and services from 13 different contractors and was unable to provide evidence that the check for suspension and debarment was completed prior to entering into a contract with them. Cause and Effect - The City did not retain evidence to support that it had conducted the search for whether a contractor was suspended or debarred prior to entering into a contract. Subsequently, the City did complete the search on Sam.gov and retained evidence to support that the contractor was not suspended of debarred, thereby creating no questioned costs. Recommendation - We recommend the City strengthen its controls to ensure documentation is maintained to support that contractors are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - This item relates to turnover and transition within the purchasing division of the City during the last two years for all of the staff finalizing procurement matters that were replaced due to resignations and retirements. Upon notification of the deficiency, a root cause investigation on the actions involved during the grant procurement were performed to identify cause. The outcome of this investigation will be communicated as educational training within the finance department, which includes purchasing division, operating departmental procurement requestors using federal grant awards, and all accountants. Additionally, management has amended the standard policy for the City to ensure all federal monies are used in accordance with 2 CFR requirements.
Assistance Listing Number, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Federal Award Identification Number and Year - Not available Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.214, nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. Condition - The City could not provide evidence that it performed a check to verify contractors were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The City used the grant to procure goods and services from 13 different contractors and was unable to provide evidence that the check for suspension and debarment was completed prior to entering into a contract with them. Cause and Effect - The City did not retain evidence to support that it had conducted the search for whether a contractor was suspended or debarred prior to entering into a contract. Subsequently, the City did complete the search on Sam.gov and retained evidence to support that the contractor was not suspended of debarred, thereby creating no questioned costs. Recommendation - We recommend the City strengthen its controls to ensure documentation is maintained to support that contractors are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - This item relates to turnover and transition within the purchasing division of the City during the last two years for all of the staff finalizing procurement matters that were replaced due to resignations and retirements. Upon notification of the deficiency, a root cause investigation on the actions involved during the grant procurement were performed to identify cause. The outcome of this investigation will be communicated as educational training within the finance department, which includes purchasing division, operating departmental procurement requestors using federal grant awards, and all accountants. Additionally, management has amended the standard policy for the City to ensure all federal monies are used in accordance with 2 CFR requirements.
Assistance Listing Number, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Federal Award Identification Number and Year - Not available Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.214, nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. Condition - The City could not provide evidence that it performed a check to verify contractors were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The City used the grant to procure goods and services from 13 different contractors and was unable to provide evidence that the check for suspension and debarment was completed prior to entering into a contract with them. Cause and Effect - The City did not retain evidence to support that it had conducted the search for whether a contractor was suspended or debarred prior to entering into a contract. Subsequently, the City did complete the search on Sam.gov and retained evidence to support that the contractor was not suspended of debarred, thereby creating no questioned costs. Recommendation - We recommend the City strengthen its controls to ensure documentation is maintained to support that contractors are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - This item relates to turnover and transition within the purchasing division of the City during the last two years for all of the staff finalizing procurement matters that were replaced due to resignations and retirements. Upon notification of the deficiency, a root cause investigation on the actions involved during the grant procurement were performed to identify cause. The outcome of this investigation will be communicated as educational training within the finance department, which includes purchasing division, operating departmental procurement requestors using federal grant awards, and all accountants. Additionally, management has amended the standard policy for the City to ensure all federal monies are used in accordance with 2 CFR requirements.
Assistance Listing Number, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Federal Award Identification Number and Year - Not available Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.214, nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. Condition - The City could not provide evidence that it performed a check to verify contractors were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The City used the grant to procure goods and services from 13 different contractors and was unable to provide evidence that the check for suspension and debarment was completed prior to entering into a contract with them. Cause and Effect - The City did not retain evidence to support that it had conducted the search for whether a contractor was suspended or debarred prior to entering into a contract. Subsequently, the City did complete the search on Sam.gov and retained evidence to support that the contractor was not suspended of debarred, thereby creating no questioned costs. Recommendation - We recommend the City strengthen its controls to ensure documentation is maintained to support that contractors are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - This item relates to turnover and transition within the purchasing division of the City during the last two years for all of the staff finalizing procurement matters that were replaced due to resignations and retirements. Upon notification of the deficiency, a root cause investigation on the actions involved during the grant procurement were performed to identify cause. The outcome of this investigation will be communicated as educational training within the finance department, which includes purchasing division, operating departmental procurement requestors using federal grant awards, and all accountants. Additionally, management has amended the standard policy for the City to ensure all federal monies are used in accordance with 2 CFR requirements.
Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Title 2 CFR Section 200.214 of the Uniform Guidance states that the District must comply with 2 CFR part 180, which implements Executive Orders 12549 and 12689. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The 2024 Compliance Supplement states: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.sam.gov/SAM/, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: As a result of our testwork, we noted three (3) out of three (3) instances where there was no evidence that the District verified the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract. However, none of the payments in our sample were made to a suspended or debarred party. Cause: The District did not have policies and procedures in place to verify the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract. Effect: The District lacked documentation to support compliance with suspension and debarment requirements. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Suspension and debarment was applicable to 3 subrecipients. We tested all 3 subrecipients during the year. Repeat Finding from Prior Years: No. Recommendation: We recommend that the District implement procedures to retain documentation supporting compliance with major federal program compliance requirements regarding suspension and debarment. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Title 2 CFR Section 200.214 of the Uniform Guidance states that the District must comply with 2 CFR part 180, which implements Executive Orders 12549 and 12689. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The 2024 Compliance Supplement states: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.sam.gov/SAM/, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: As a result of our testwork, we noted three (3) out of three (3) instances where there was no evidence that the District verified the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract. However, none of the payments in our sample were made to a suspended or debarred party. Cause: The District did not have policies and procedures in place to verify the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract. Effect: The District lacked documentation to support compliance with suspension and debarment requirements. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Suspension and debarment was applicable to 3 subrecipients. We tested all 3 subrecipients during the year. Repeat Finding from Prior Years: No. Recommendation: We recommend that the District implement procedures to retain documentation supporting compliance with major federal program compliance requirements regarding suspension and debarment. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Federal Agency: Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2024-678022-DPI-SB-546, 2024-010014-DPI-NSL-547, 2024-010014-DPISK_NSLAE-566 Award Period: July 1, 2023 through June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria: 2 CFR Section 200.214 of the Uniform Guidance details suspension and debarment requirements for non-federal entities. Condition: One City Schools, Inc. did not document suspension and debarment considerations in accordance with the Uniform Guidance. Questioned costs: None Context: We sampled 2 procurement transactions, noting that none of them had documentation ensuring the vendor was not suspended or debarred. Cause: Policies and procedures were put in place after the prior year single audit findings, but were not able to be incorporated for the current fiscal year under audit. Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Repeat Finding: No Recommendation: We recommend that the Organization establish and maintain effective internal controls over suspension and debarment requirements. Views of responsible officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over suspension and debarment.
Federal Agency: Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2024-678022-DPI-SB-546, 2024-010014-DPI-NSL-547, 2024-010014-DPISK_NSLAE-566 Award Period: July 1, 2023 through June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria: 2 CFR Section 200.214 of the Uniform Guidance details suspension and debarment requirements for non-federal entities. Condition: One City Schools, Inc. did not document suspension and debarment considerations in accordance with the Uniform Guidance. Questioned costs: None Context: We sampled 2 procurement transactions, noting that none of them had documentation ensuring the vendor was not suspended or debarred. Cause: Policies and procedures were put in place after the prior year single audit findings, but were not able to be incorporated for the current fiscal year under audit. Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Repeat Finding: No Recommendation: We recommend that the Organization establish and maintain effective internal controls over suspension and debarment requirements. Views of responsible officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over suspension and debarment.
Federal Agency: Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2024-678022-DPI-SB-546, 2024-010014-DPI-NSL-547, 2024-010014-DPISK_NSLAE-566 Award Period: July 1, 2023 through June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria: 2 CFR Section 200.214 of the Uniform Guidance details suspension and debarment requirements for non-federal entities. Condition: One City Schools, Inc. did not document suspension and debarment considerations in accordance with the Uniform Guidance. Questioned costs: None Context: We sampled 2 procurement transactions, noting that none of them had documentation ensuring the vendor was not suspended or debarred. Cause: Policies and procedures were put in place after the prior year single audit findings, but were not able to be incorporated for the current fiscal year under audit. Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Repeat Finding: No Recommendation: We recommend that the Organization establish and maintain effective internal controls over suspension and debarment requirements. Views of responsible officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over suspension and debarment.
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027; Direct Allocation Criteria: Per section 13 of Treasury’s Final Rule FAQs and 2 CFR 200.214, counties must comply with the procurement standards set forth in 2 CFR 200.318, through 2 CFR 200.327, when using their SLFRF award funds to procure goods and services to carry out the objectives of their SLFRF award. In addition, 2 CFR 200.214, prohibits recipients from using SLFRF funds to enter into subawards and contracts with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs. Condition: The city did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The city does not have procurement policies and procedures in place that allow it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027; Direct Allocation Criteria: Per section 13 of Treasury’s Final Rule FAQs and 2 CFR 200.214, counties must comply with the procurement standards set forth in 2 CFR 200.318, through 2 CFR 200.327, when using their SLFRF award funds to procure goods and services to carry out the objectives of their SLFRF award. In addition, 2 CFR 200.214, prohibits recipients from using SLFRF funds to enter into subawards and contracts with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs. Condition: The city did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The city does not have procurement policies and procedures in place that allow it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Assistance Listing, Federal Agency, and Program Name ALN 21.027, Department of the Treasury, COVID 19 Coronavirus State and Local Fiscal Recovery Fund Federal Award Identification Number and Year SLFRP2024 2001 Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding Yes 2023 002 Criteria Per 2 CFR 200.214 non federal entities are subject to the non procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Condition The City could not provide evidence that it performed a check to verify vendors or subrecipients were not suspended or debarred. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context During the fiscal year, the City entered into contracts/agreements with 11 contractors and subrecipients. and was unable to provide evidence that the check for suspension and debarment was completed prior to entering into a contract/agreement with them. Subsequently, the City did complete the search on Sam.gov and retained evidence to support that the contractor was not suspended of debarred, thereby creating no questioned costs. Cause and Effect The City did not have controls to perform the search for suspended or debarred entities prior to entering into a contract or subrecipient agreement, as a result the City did not comply with the requirements under 2 CFR 214. Recommendation We recommend the City implement controls to ensure that complete the search for whether a contractor/subrecipient is suspended or debarred prior to entering into a contract/agreement with a contractor or subrecipient and retain evidence of the results of the search. Views of Responsible Officials and Corrective Action Plan The City of Port Huron will implement a new process for approval of all invoices related to ARPA grant expenses. This includes a check for suspension and debarment prior to any invoices approval and appropriate documentation.
Assistance Listing, Federal Agency, and Program Name ALN 21.027, Department of the Treasury, COVID 19 Coronavirus State and Local Fiscal Recovery Fund Federal Award Identification Number and Year SLFRP2024 2001 Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding Yes 2023 002 Criteria Per 2 CFR 200.214 non federal entities are subject to the non procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Condition The City could not provide evidence that it performed a check to verify vendors or subrecipients were not suspended or debarred. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context During the fiscal year, the City entered into contracts/agreements with 11 contractors and subrecipients. and was unable to provide evidence that the check for suspension and debarment was completed prior to entering into a contract/agreement with them. Subsequently, the City did complete the search on Sam.gov and retained evidence to support that the contractor was not suspended of debarred, thereby creating no questioned costs. Cause and Effect The City did not have controls to perform the search for suspended or debarred entities prior to entering into a contract or subrecipient agreement, as a result the City did not comply with the requirements under 2 CFR 214. Recommendation We recommend the City implement controls to ensure that complete the search for whether a contractor/subrecipient is suspended or debarred prior to entering into a contract/agreement with a contractor or subrecipient and retain evidence of the results of the search. Views of Responsible Officials and Corrective Action Plan The City of Port Huron will implement a new process for approval of all invoices related to ARPA grant expenses. This includes a check for suspension and debarment prior to any invoices approval and appropriate documentation.
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30, 2024 Criteria: Per section 13 of Treasury’s Final Rule FAQs and 2 CFR 200.214, counties must comply with the procurement standards set forth in 2 CFR 200.318, through 2 CFR 200.327, when using their SLFRF award funds to procure goods and services to carry out the objectives of their SLFRF award. In addition, 2 CFR 200.214, prohibits recipients from using SLFRF funds to enter into subawards and contracts with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs. Condition 1: The county did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Condition 2: The county did not formally bid a communications upgrade pre-install project as required by federal procurement standards established in 2 CFR 300.19. Cause: The county does not have procurement policies and procedures in place that allows it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21.027, Department of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year - SLFRP 2024-2001 Pass-through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.214, nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. Condition - The City could not provide evidence that it complied with the above regulations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - Recipients of federal awards must have procedures in place to verify that a contractor with which they plan to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause and Effect - The City did not have a procedure in place to review contractors and entered into covered agreements without knowing whether the contractors were debarred, suspended, or otherwise excluded. Recommendation - We recommend that an additional internal process be put in place to ensure all vendors utilized with federal funds are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - The City will ensure that all future contracts awarded under this program are in compliance and will have contractors sign to verify that they are in compliance.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.