Finding 1103313 (2024-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-13

AI Summary

  • Core Issue: The Museum failed to screen vendors for suspension and debarment, risking federal fund misuse.
  • Impacted Requirements: Compliance with 2 CFR §200.213 and related regulations was not met due to lack of a formal screening policy.
  • Recommended Follow-Up: Develop a formal policy for screening vendors before contracts or payments, and ensure all staff are trained on this policy.

Finding Text

Finding 2024-004: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: 45.301 - Institute of Museum and Library Services Criteria: Under 2 CFR §200.213, non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations 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 non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: During our testing over Suspension and Debarment, we determined that the Museum did not perform screenings on the vendors selected for testing.Cause: The Museum does not have a formal internal policy with respect to screening vendors, suppliers, contractors and employees in order to adhere to compliance over suspension and debarment. Effect or Potential Effect: Failure to screen, in a timely manner (before contract date or payment occurs) potential and current vendors, suppliers, contractors and employees increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: None noted. Context: We noted that vendors, suppliers, contractors and employees selected for testing did not have a formally documented Suspension and Debarment check conducted prior to engagement. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management develop and implement a formal policy on suspension and debarment. This policy should include a threshold for when vendors, suppliers, contractors and employees should be screened. All screenings should be conducted prior to signing a contract or issuing payment. We recommend that the Museum notify all employees of this policy and ensure that it is enforced during the upcoming fiscal year.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 526869 2024-002
    Significant Deficiency
  • 526870 2024-003
    Significant Deficiency
  • 526871 2024-004
    Significant Deficiency
  • 1103311 2024-002
    Significant Deficiency
  • 1103312 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
45.130 Promotion of the Humanities Challenge Grants $635,000
45.301 Museums for America $280,412
45.164 Promotion of the Humanities Public Programs $193,192