Finding 1173492 (2025-002)

Criteria or specific requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.214 specifies that recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations related to subawards and contracts with certain parties. The non-federal entity must have controls in place to ensure subawards and contracts are not entered into with suspended or debarred parties. Condition: Verification support did not indicate the date verification procedures were performed. As a result, we were unable to verify this was performed prior to engaging with the contractor. Questioned costs: None. Context: Suspension and debarment verification support from SAM.gov did not explicitly state the date the verification procedures were performed. Support was not available to ensure verification procedures were performed prior to the date CAPECO engaged with the contractor. Cause: During the verification process, management failed to include a date stamp for the online print out to support the date the verification procedures were performed. Effect: Suspension and debarment verification support from SAM.gov did not explicitly state the date the verification procedures were performed. Repeat finding: Not a repeat finding. Recommendation: We recommend CAPECO ensure documentation is retained to support the date the suspension and debarment verification procedures are performed. Views of responsible officials: There is no disagreement with the audit finding.