Issue: Missing documentation for vendor and subrecipient suspension and debarment checks under the Research and Development Cluster.
Trend: Management claims checks were done, but no evidence was retained; no issues found with suspended or debarred entities.
Follow-up: Ensure proper documentation practices are established to support compliance in future audits.
Finding Text
The auditee did not retain documentation evidencing suspension and debarment verifications for vendors and subrecipients under the Research and Development Cluster. Management stated the checks were performed, but no supporting evidence was available. No suspended or debarred entities were identified and no questioned costs were noted. This represents a nonmaterial instance of noncompliance and is not considered a significant deficiency.
Corrective Action Plan
Management concurs with the finding and will implement procedures to retain evidence of suspension and debarment reviews for all vendors and subrecipients under federally funded programs.