Finding 1170946 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-29
Audit: 384265
Organization: Town of Thurmont (MD)

AI Summary

  • Core Issue: The Town failed to verify that vendors were not suspended or debarred before contracting for federal awards.
  • Impacted Requirements: This oversight violates federal grant provisions requiring verification of vendor eligibility.
  • Recommended Follow-Up: Implement a process to check vendor status and document verification steps before contracting.

Finding Text

Finding: 2025-001 - Procurement and Suspension and Debarment, Coronavirus State and Local Fiscal Recovery Funds AL# 21.027. Criteria: Federal grant provisions that subrecipients verify vendors are not suspended or debarred from doing business with the federal government prior to contracting with those vendors for federal award programs. Condition: For the three contracts tested, the Town did not verify vendors were not suspended or debarred prior to contracting with them. Cause: Town personnel were unfamiliar with this procurement requirements of the grant. Effect or Potential Effect: The internal controls over procurement and suspension and debarment were not operating effectively. However, the contractors were not suspended or debarred from doing business with the federal government. Questioned Cost: None. Recommendations: Prior to contracting with a vendor, the Town should ensure the contractor is not suspended or debarred from receiving federal funds and document the procedures that were performed in order to verify this. Management Response: Management agrees with this finding, and in the future will ensure a contractor is not suspended or debarred prior to entering into the contract with them.

Corrective Action Plan

Prior to contracting with a vendor, the Town will ensure the contractor is not suspended or debarred from receiving federal funds and document the procedures that were performed in order to verify this.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.56M