Finding 1156804 (2024-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369187
Organization: National Urban League, Inc. (NY)

AI Summary

  • Core Issue: NUL failed to verify contractor compliance with federal suspension and debarment requirements before entering into a contract.
  • Impacted Requirements: Compliance with 2 CFR section 180.300, which mandates verification of exclusions before engaging in covered transactions.
  • Recommended Follow-Up: NUL should train staff on compliance requirements and establish procedures for timely contractor reviews and documentation.

Finding Text

Finding: 2024-003 Procurement and Suspension and Debarment Finding Type: Noncompliance, Significant Deficiency Identification of the Federal Program(s): U.S. Department of Health and Human Services: Federal Assistance Listing #93.185 – COVID-19 – Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects Criteria: The code of federal regulations – 2 CFR section 180.300 states that: “When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified from receiving federal funds. You do this 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: During our review of two contractors (from a population of six contractors), we noted the following: For one contractor, NUL did not provide any evidence to support that a SAM.gov suspension and debarment verification had been performed or that a suspension and debarment clause was included in the contract. It should be noted that NUL, in 2025, amended the contract to include the suspension and debarment clause. Cause: NUL indicated that this issue occurred due to a clerical error, whereby the suspension and debarment clause was initially included in the draft contract but was accidentally omitted while other updates were being incorporated into the contract. Effect: NUL was not in compliance with the requirements noted above. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendation: We recommend that NUL ensure that personnel responsible for compliance and contracting are familiar with all suspension and debarment requirements. We recommend that NUL develop control procedures to ensure that contractor compliance reviews are timely performed and documented, with evidence of such maintained. Evidence of such reviews may include, but not be limited to, the existence of the appropriate clause in contracts, copies of suspension and debarment certifications from contractors, and/or documentation of verification via the SAM.gov website. View of Responsible Officials: See management’s corrective action plan.

Corrective Action Plan

Audit Finding Reference: 2024-003 (Procurement and Suspension and Debarment) Planned Corrective Action: One of the twenty-nine agreements issued under the U.S. Department of Health and Human Services: Federal Assistance Listing #93.185 – COVID-19 – Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Project contained a clerical omission of the required suspension and debarment provisions. NUL amended the executed contract in 2025 to include the required suspension and debarment provisions. To prevent recurrence, NUL will: • Perform and document SAM.gov suspension and debarment check prior to contract execution, • Incorporate suspension and debarment clauses and BABA provisions into all applicable contracts at the outset, • Use a contract compliance checklist to ensure all required federal clauses are present before execution, and • Provide staff training and implement a centralized tracking system to monitor compliance. NUL remains committed to maintaining strong internal controls and ensuring full compliance with federal reporting and procurement requirements. Name and Title of Contact Persons: Sidney Evans Jr. Sr. Vice President/Chief Financial Officer

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1156802 2024-001
    Material Weakness Repeat
  • 1156803 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.235 Senior Community Service Employment Program $13.89M
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $6.43M
93.185 Covid-19 - Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $4.45M
17.270 Reentry Employment Opportunities $3.03M
16.726 Juvenile Mentoring Program $2.15M
17.261 Workforce Data Quality Initiative (wdqi) $1.80M
14.169 Housing Counseling Assistance Program $1.33M
99.U19 Housing Stability Counseling Program $1.00M
11.034 2023 Mbda Capital Readiness Program $630,158
17.285 Registered Apprenticeship $272,840
59.077 Covid-19 - Community Navigator Pilot Program $146,282
10.902 Soil and Water Conservation $31,924
21.020 Community Development Financial Institutions Program $6,160
17.280 Wioa Dislocated Worker National Reserve Demonstration Grants $5,962
32.011 Affordable Connectivity Outreach Grant Program $5,247
14.022 Housing Counseling Program Homeownership Initiative $4,363