Finding 1174042 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-02-17

AI Summary

  • Core Issue: CASA failed to document required screenings for vendors and employees, risking payments to debarred or suspended parties.
  • Impacted Requirements: Non-compliance with CFR 200.213 and U.S. Government regulations on vendor screening and documentation.
  • Recommended Follow-up: Develop a policy for screenings and documentation, and train staff to ensure compliance with regulations.

Finding Text

Finding 2024-001 Suspension and Debarment and U.S. Government Regulations on Terrorism Information on the Federal Programs: Assistance Listing Numbers 94.006, 93.495, 14.252. Criteria: CFR 200.213 states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; or (b) collecting a certification from that person; or (c) adding a clause or condition to the covered transaction with that person. Additionally, as outlined in each award, recipients of U.S. Government funds must adhere to the United States Government’s requirements on screening all potential vendors, suppliers, subcontractors/ grantees and employees against the United States Department of State’s Terrorism watch list. The screening of all potential vendors, suppliers, subcontractors/ grantees and employees must be documented in writing. Condition: CASA did not provide documentation to support its screenings for its potential and current vendors, suppliers, contractors, employees, etc. that were paid with Federal funds. Cause: CASA did not have a procedure in place to ensure all required screenings are performed and documentation to support the screening is maintained. During our audit, we inquired of evidence of such a process, and CASA was unable to provide support with respect to this area. Effect or Potential Effect: CASA could make payments to an entity or individual that has been debarred or suspended by the US Government; such costs would be disallowed, and CASA could face consequences for lack of compliance. Questioned Costs: None noted. Context: The absence of documented SAM verification creates a compliance gap and exposes CASA to the risk of engaging with suspended or debarred parties. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend CASA develop a policy of how screenings will be performed and how documentation will be maintained in order to demonstrate compliance with Government regulations. We further recommend it ensure all staff are properly trained with respect to the new policy to ensure compliance.

Corrective Action Plan

Views of Responsible Officials: During FY2025-2026, CASA expanded and operationalized its procurement policy and process. Implementation included conducting SAM checks and requiring vendor certifications of good standing prior to selection. These steps are essential to ensuring we engage qualified, compliance vendors and consultants.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1174011 2024-002
    Material Weakness Repeat
  • 1174012 2024-002
    Material Weakness Repeat
  • 1174013 2024-002
    Material Weakness Repeat
  • 1174014 2024-002
    Material Weakness Repeat
  • 1174015 2024-002
    Material Weakness Repeat
  • 1174016 2024-002
    Material Weakness Repeat
  • 1174017 2024-002
    Material Weakness Repeat
  • 1174018 2024-002
    Material Weakness Repeat
  • 1174019 2024-002
    Material Weakness Repeat
  • 1174020 2024-002
    Material Weakness Repeat
  • 1174021 2024-001
    Material Weakness Repeat
  • 1174022 2024-002
    Material Weakness Repeat
  • 1174023 2024-001
    Material Weakness Repeat
  • 1174024 2024-002
    Material Weakness Repeat
  • 1174025 2024-002
    Material Weakness Repeat
  • 1174026 2024-002
    Material Weakness Repeat
  • 1174027 2024-002
    Material Weakness Repeat
  • 1174028 2024-002
    Material Weakness Repeat
  • 1174029 2024-002
    Material Weakness Repeat
  • 1174030 2024-001
    Material Weakness Repeat
  • 1174031 2024-002
    Material Weakness Repeat
  • 1174032 2024-001
    Material Weakness Repeat
  • 1174033 2024-002
    Material Weakness Repeat
  • 1174034 2024-001
    Material Weakness Repeat
  • 1174035 2024-002
    Material Weakness Repeat
  • 1174036 2024-001
    Material Weakness Repeat
  • 1174037 2024-002
    Material Weakness Repeat
  • 1174038 2024-001
    Material Weakness Repeat
  • 1174039 2024-002
    Material Weakness Repeat
  • 1174040 2024-001
    Material Weakness Repeat
  • 1174041 2024-002
    Material Weakness Repeat
  • 1174043 2024-002
    Material Weakness Repeat
  • 1174044 2024-002
    Material Weakness Repeat
  • 1174045 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $643,277
93.495 COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $610,682
14.252 SECTION 4 CAPACITY BUILDING FOR COMMUNITY DEVELOPMENT AND AFFORDABLE HOUSING $425,977
32.011 AFFORDABLE CONNECTIVITY OUTREACH GRANT PROGRAM $405,380
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $225,711
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $214,955
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $213,769
94.006 AMERICORPS STATE AND NATIONAL 94.006 $190,697
97.010 CITIZENSHIP EDUCATION AND TRAINING $169,196
17.502 OCCUPATIONAL SAFETY AND HEALTH SUSAN HARWOOD TRAINING GRANTS $162,398
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $76,500
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $70,059
21.019 CORONAVIRUS RELIEF FUND $63,379
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $50,000
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $50,000
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $36,443
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $36,142
93.368 21ST CENTURY CURES ACT - PRECISION MEDICINE INITIATIVE $30,000