Finding 1152221 (2024-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-09-07
Audit: 365751
Organization: Town of Mountain Village (CO)

AI Summary

  • Core Issue: The Town failed to verify a vendor's suspension and debarment status before contracting, despite having policies in place.
  • Impacted Requirements: Non-federal entities must ensure that parties involved in covered transactions are not suspended or debarred, as outlined in 2 CFR sections 180.220 and 180.300.
  • Recommended Follow-up: Update contracts to include a suspension and debarment clause and ensure vendor status is checked in SAM.gov before any contracting.

Finding Text

Criteria or Specific Requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA) and available at https://governmentcontractregistration.com/sam-registration-and-renewal/, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: We noted that the Town does have policies and procedures in place for compliance with suspension and debarment requirements; however, we noted that the vendor selected for testing had not been checked to verify they were not suspended or debarred. Questioned Costs: None. Context: The Town does have a policy and procedure to check a vendor’s suspension and debarment status either by checking the active record on SAM.gov, collecting a certification from the proposed entity, and/or adding a clause or condition to the covered transaction with that entity. The Town was not able to provide verification of the suspension and debarment status through review of SAM.gov, providing a certification from the vendor, or through a clause or condition within the signed contract. We did verify this vendor was not currently suspended or debarred through review of SAM.gov. Cause: The Town did not verify the vendor tested was in compliance with suspension and debarment requirements. Effect: The Town could make a payment to a vendor or subrecipient who is suspended and/or debarred from participating in federal programs. Repeat Finding: No Recommendation: The Town should update all contracts to include a suspension and debarment paragraph to verify status with every renewal or collecting certification from the proposed entity. Additionally, the Town should update procedures to ensure that a vendor’s status is checked in SAM.gov prior to contracting with a vendor. Views of Responsible Officials and Planned Corrective Actions: While Town staff provided documentation of completion of suspension and disbarment requirements, the support did not include the date the testing was completed. Procedures have been updated to ensure all suspension and disbarment support is date stamped to reflect compliance with grant requirements.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 575779 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $2.23M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $300,387
20.205 Highway Planning and Construction $10,018