Finding Text
Finding 2024-005 – Suspension and debarment
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds; Health Center Program Cluster
Assistance Listing Number: 21.027; 93.224/93.527
Pass-Through Entity: Cook County Department of Public Health, N/A
Pass-Through Number: None; N/A
Award Periods: May 1, 2023-November 30, 2026; July 1, 2021 – June 30, 2023;
Type of Finding: Significant deficiency in internal control over compliance
Criteria:
2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6 outlines that the non-federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction.
Condition:
Legacy did not document that sam.gov was checked prior to entering into a contract with a vendor.
Questioned Costs:
None.
Context:
One (1) of two (2) vendors tested within 21.027 and two (2) of two (2) vendors within 93.224/93.527.
Cause:
Legacy did not create and maintain documentation showing that suspension and debarment had been checked prior to engaging a vendor.
Effect:
Contracted vendors may be ineligible to receive federal dollars for services performed.
Repeat Finding:
Yes.
Prior Year Finding:
2023-006.
Recommendation:
We recommend that Legacy check, and document, the use of Sam.gov to verify that a vendor was not suspended, debarred, or otherwise excluded from participating in the transaction prior to entering into a contract.
Views of Responsible Officials:
There is no disagreement with the audit finding.