Finding 1076223 (2023-003)

Identification of the federal program: 11.029 Tribal Broadband Grant Program Criteria: Processes and procedures should be in place to ensure when the Cooperative enters into a transaction with another entity for the purchase of goods or services, that the Cooperative is checking the suspended and debarred list and maintaining documentation that this verification occurred. Condition: The Cooperative did not maintain documentation supporting the assertion the suspended and debarred list was checked prior to awarding a contract for services. Cause: Internal control processes and procedures were not in place to ensure the suspended and debarred list was checked prior to awarding a contract. Effect: The Cooperative could contract with an entity for goods and services which is barred from performing work with state or federal funds. Questioned Costs: None Recommendations: The Cooperative should implement processes, procedures, and controls to ensure the suspended and debarred list is checked prior to awarding a contract and should maintain documentation this check occurred. Views of Responsible Officials: The Cooperative agrees with the finding above and will develop processes and procedures to ensure the suspended and debarred list is checked prior to awarding a contract and ensure documentation is maintained.