Finding 1162233 (2024-006)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-11-12
Audit: 372043
Organization: Fair Haven, Inc. (IN)

AI Summary

  • Core Issue: Lack of documentation for verifying vendor suspension and debarment status, which is required to comply with federal regulations.
  • Impacted Requirements: Failure to follow 2 CFR §180.300 and 2 CFR §200.214, risking the use of federal funds with ineligible vendors.
  • Recommended Follow-Up: Ensure all procurement files include documentation of suspension and debarment checks, such as SAM.gov search results, and maintain these records as per federal retention guidelines.

Finding Text

U.S. Department of Housing and Urban Development #14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants 2024-006 Lack of Documentation for Suspension and Debarment Verification Criteria: Per 2 CFR §180.300 and 2 CFR §200.214, entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. Entities must verify a vendor's status using SAM.gov and maintain documentation as evidence of compliance with this requirement. Condition: While the Organization has a written procurement policy that references compliance with federal procurement standards, there was no documentation to demonstrate that suspension and debarment verifications were performed for vendors or contractors paid with federal funds during the year. Cause: Although the Organization has a procurement policy in place, the procedures for documenting suspension and debarment verification were not consistently followed or retained. Effect: Without documentation of suspension and debarment checks, there is an increased risk that federal funds could be expended with a vendor or contractor that is ineligible to receive federal awards, resulting in potential noncompliance with federal regulations. Questioned Costs: None noted. Recommendation: We recommend the Organization strengthen implementation of its procurement policy by requiring documentation of suspension and debarment checks be included in all procurement files for federal funded contracts. This may include saving screenshots or printouts of the SAM.gov search results, retaining vendor verification logs, or using automated tools if available. Documentation should be maintained in accordance with federal record retention requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees documentation must be retained. Corrective Action: Management has implemented a formal process to document vendor eligibility verficiation. As of FY 2025, all vendors are revewied in SAM. gov prior to payment or contract execution, and a screenshot or PDF of the verification is saved to the Vendor Verification Log. The Grants & Finance Manager maintains this documentation as part of the procurement file.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: Management agrees documentation must be retained. Corrective Action: Management has implemented a formal process to document vendor eligibility verficiation. As of FY 2025, all vendors are revewied in SAM. gov prior to payment or contract execution, and a screenshot or PDF of the verification is saved to the Vendor Verification Log. The Grants & Finance Manager maintains this documentation as part of the procurement file.

Categories

Procurement, Suspension & Debarment Eligibility

Other Findings in this Audit

  • 1162229 2024-002
    Material Weakness Repeat
  • 1162230 2024-003
    Material Weakness Repeat
  • 1162231 2024-004
    Material Weakness Repeat
  • 1162232 2024-005
    Material Weakness Repeat
  • 1162234 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $745,172
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $331,727
16.575 CRIME VICTIM ASSISTANCE $232,788
16.320 SERVICES FOR TRAFFICKING VICTIMS $102,743
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $62,048
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $32,948