Finding 1161561 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-10-29

AI Summary

  • Core Issue: Verification of entities for suspension or debarment was not conducted before entering into covered transactions.
  • Impacted Requirements: Federal rules prohibit contracting with parties that are suspended or debarred.
  • Recommended Follow-Up: Staff should thoroughly review federal grant agreements and implement verification checks for all covered contracts.

Finding Text

Condition: Procedures were not performed to verify that entities were not debarred, suspended, or otherwise excluded prior to entering into covered transactions. Criteria: Federal award recipients and subrecipients are prohibited from contracting with or making subawards under covered transations to parties that are suspended or debarred. When a recipient or subrecipient enters into a covered transaction, they must verify that the entity is not suspended, debarred or otherwise excluded from participating in the transaction. Cause: The staff responsible for verification was not aware of the requirement. Effect: Suspension and debarrment verification was not performed. Questioned Cost Amount: Not applicable. Context: During the fiscal year, the Town entered into covered contracts with eight parties, none of which were checked for suspension and debarment. Upon examination, it was found that the Town did not enter into any covered contracts with suspended or debared parties. Recommendation: We recommend that staff review federal grant agreements in detail to ensure compliance with federal requirements. Views of Responsible Officials and Planned Corrective Action: Suspension and debarment verification checks will be perfomed on all covered contracts.

Corrective Action Plan

Effective November 1, 2025, the Town of Onancock management will confirm that every vendor used to expend federal funds will be verified to have no restrictions or disbarment. This will be verified using SAM.gov.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 1161558 2024-001
    Material Weakness Repeat
  • 1161559 2024-001
    Material Weakness Repeat
  • 1161560 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $211,000
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $91,993
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $87,400
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $9,197
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $5,631
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $728