Finding 1140584 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-06-08
Audit: 358297
Organization: Guam Waterworks Authority (GU)
Auditor: Ernst & Young

AI Summary

  • Core Issue: GWA failed to verify the eligibility of vendors before contracts, violating 2 CFR section 180.300.
  • Impacted Requirements: Noncompliance with federal regulations on procurement, specifically regarding debarment and suspension checks.
  • Recommended Follow-Up: GWA should create a formal procedure for vendor verification, including regular checks against SAM.gov.

Finding Text

Finding No.: 2024-001 Federal Agency: U.S. Environmental Protection Agency AL No. and Title: 66.600 – Environmental Protection Consolidated Grants for the Insular Areas – Program Support Federal Award No.: Various Area: Procurement, Suspension and Debarment Questioned Costs: $0 Criteria: 2 CFR section 180.300 requires entities that enter into a covered transaction must verify that the person with whom you intend to do business is not excluded or disqualified by: (a) Checking SAM.gov Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: Of 5 out 5 samples tested (100%), GWA did not perform the required verification of persons required by 2 CFR section 1800.300. No questioned cost was identified as subsequent checking of the samples in SAM.gov did not result in identification of suspended or debarred individuals. Cause: There is no formalized procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect or potential effect: GWA is in noncompliance with the applicable requirements. Recommendation: GWA should develop and implement a formal procedure for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions, which includes regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: GWA acknowledges the audit finding and concurs that a verification through the System for Award Management (SAM.gov) was not completed and documented prior to executing a contract with the identified vendors. GWA recognizes the importance of complying with federal requirements and preventing ineligible parties from participating in federally funded projects.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 564142 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.600 Environmental Protection Consolidated Grants for the Insular Areas - Program Support $2.13M
21.027 Coronavirus State and Local Fiscal Recovery Funds $672,340
15.875 Economic, Social, and Political Development of the Territories $198,427