Finding 1162989 (2024-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-11-25

AI Summary

  • Core Issue: One vendor lacked documentation confirming they were not suspended or debarred, violating compliance requirements.
  • Impacted Requirements: Transactions must only be made with vendors who are verified as not suspended or debarred.
  • Recommended Follow-Up: Management should establish a review process by knowledgeable staff to ensure compliance and update internal policies accordingly.

Finding Text

2024-003 – ALN – 23.002 - Appalachian Area Development – Procurement and Suspension and Debarment: Lack of documentation for vendors as not suspended or debarred (New Finding) Criteria : Per the compliance requirements, transactions should be made only with the vendors who are not suspended or debarred. Condition : Out of 3 vendors tested, we noted that there was no proper documentation maintained for one vendor showing that the vendor was not suspended or debarred. Cause : The Organization was unaware of the compliance requirement. Effect : Failure to verify the suspension or debarment of vendors may result in disbursements being made to a suspended/debarred vendor, thus resulting in potential noncompliance with program requirements. Recommendation : We recommend management implement a level of review by someone with knowledge of the grant requirements of the program. Management’s Response : AOMC acknowledges that one vendor was not confirmed to have not been suspended or debarred. AOMC is updating its internal policies to clearly include this requirement so that all future purchases meeting this requirement are properly documented and compliant with grant guidelines. AOMC staff directly responsible for grant management will also continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities.

Corrective Action Plan

Management’s Response : AOMC acknowledges that one vendor was not confirmed to have not been suspended or debarred. AOMC is updating its internal policies to clearly include this requirement so that all future purchases meeting this requirement are properly documented and compliant with grant guidelines. AOMC staff directly responsible for grant management will also continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1162987 2024-001
    Material Weakness Repeat
  • 1162988 2024-002
    Material Weakness Repeat
  • 1162990 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
23.002 APPALACHIAN AREA DEVELOPMENT $982,556
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $297,033
10.755 RURAL INNOVATION STRONGER ECONOMY $208,444
81.135 ADVANCED RESEARCH PROJECTS AGENCY - ENERGY $164,472