Finding Text
Federal Agency: Department of Agriculture
Federal Program Title: Emergency Food Assistance Program
Federal Assistance Listing Number: 10.569
Audit period: January 1, 2023 through December 31, 2023
Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: 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.
Condition: While performing audit procedures, it was noted that no documentation was retained for the internal control over the search of vendors performed to verify they were not suspended or debarred.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the search that had been performed for sample of vendor contracts reviewed.
Cause: Understanding of grant requirements.
Effect: Expenditures may not be allowable.
Repeat Finding: No
Recommendation: We recommend the Organization implement formal procedures to ensure they are following the proper suspension and debarment requirements.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.