Finding 1152515 (2024-005)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-09-10
Audit: 365974
Organization: Along the Way (PA)
Auditor: Cla

AI Summary

  • Core Issue: There is a significant weakness in internal controls regarding compliance with suspension and debarment regulations.
  • Impacted Requirements: The lack of a verification process violates 2 CFR Part 200, which mandates checks against debarred or suspended parties for Federal awards.
  • Recommended Follow-Up: Implement a verification process to ensure compliance with suspension and debarment regulations for all parties involved in Federal awards.

Finding Text

Material Weakness in Internal Control over Compliance and Other Matters Criteria: 2 CFR Part 200 Suspension and debarment restricts making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Both recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations. Condition: During our testing, we noted a lack of adherence to the suspension and debarment regulations. Specifically, there was no verification process in place to ensure that parties involved in Federal awards, subawards, and contracts were not debarred, suspended, or otherwise excluded from participating in Federal awards.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 576070 2024-002
    Material Weakness
  • 576071 2024-003
    Material Weakness
  • 576072 2024-004
    Significant Deficiency
  • 576073 2024-005
    Material Weakness
  • 576074 2024-006
    Material Weakness
  • 1152512 2024-002
    Material Weakness
  • 1152513 2024-003
    Material Weakness
  • 1152514 2024-004
    Significant Deficiency
  • 1152516 2024-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.46M