Finding 1172377 (2024-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-02-04

AI Summary

  • Core Issue: The Organization lacks controls to verify vendor eligibility for federal contracts.
  • Impacted Requirements: Compliance with internal controls over procurement and ensuring no contracts with suspended or disbarred entities.
  • Recommended Follow-Up: Implement policies to identify ineligible contractors before contracts are signed and monitor existing vendors regularly.

Finding Text

14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Internal Controls over Procurement, Suspension and Disbarment Criteria: Non-federal entities who receive federal grants may not contract with entities that are suspended, disbarred, or otherwise excluded from receiving or participating in Federal awards. Condition: The Organization did not have controls in place to ensure vendors were eligible to receive federal awards. Cause: The Organization did not implement proper internal controls to verify that all contractors were eligible to participate in programs funded with Federal awards. Effect: Without proper internal controls, the Organization may not properly identify vendors that are ineligible to participate in federal contracts. Questioned Costs: None. Auditor’s Recommendation: We recommend policies and procedures be implemented related to suspension and disbarment whereby the Organization can identify any ineligible contractors prior to entering in to any contracts with vendors. View of Responsible Official: The Organization will implement appropriate policies and procedures related to suspension and disbarment as part of any future grant application and management process. We will identify ineligible contractors prior to entering into vendor agreements and will monitor existing contractors to ensure they have not become ineligible.

Corrective Action Plan

14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Internal Controls over Procurement, Suspension and Disbarment Criteria: Non-federal entities who receive federal grants may not contract with entities that are suspended, disbarred, or otherwise excluded from receiving or participating in Federal awards. Condition: The Organization did not have controls in place to ensure vendors were eligible to receive federal awards. Cause: The Organization did not implement proper internal controls to verify that all contractors were eligible to participate in programs funded with Federal awards. Effect: Without proper internal controls, the Organization may not properly identify vendors that are ineligible to participate in federal contracts. Questioned Costs: None. Auditor's Recommendation: We recommend policies and procedures be implemented related to suspension and disbarment whereby the Organization can identify any ineligible contractors prior to entering in to any contracts with vendors. Corrective Action: The Organization will implement appropriate policies and procedures related to suspension and disbarment as part of any future grant application and management process. We will identify ineligible contractors prior to entering into vendor agreements and will monitor existing contractors to ensure they have not become ineligible.

Categories

Procurement, Suspension & Debarment Eligibility

Programs in Audit

ALN Program Name Expenditures
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $1.12M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $400,000
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $7,400