Finding Text
Federal Agency: Department of the Interior Federal Program Name: Boston Harbor Islands Partnership - World's End Carriage Road Restoration Assistance Listing Number: 15.947 Federal Award Identification Number and Year: N/A Pass-Through Agency: National Park Service Pass-Through Number(s): P24AC02282 - 2023 Award Period: 10/01/2023 - 09/30/2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or specific requirement: 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. Condition: Verification that vendor was not suspended/debarred from receiving federal funds was not performed prior to procurement, as required for compliance with 2 CFR section 180. Questioned costs: None. Context: Management was not aware of the requirement resulting in noncompliance in 2 (of 2) selections tested. Entire population was tested. Cause: Management was not aware of the requirement at the time of procurement. Effect: Increased risk of contracting with vendors who are suspended or debarred from receiving federal funds. Repeat Finding: N/A. Recommendation: We recommend the procurement policy be amended to include language that would require compliance with Uniform Guidance suspension/debarment requirements. Views of responsible officials: There is no disagreement with the audit finding.