Finding 1182212 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-24

AI Summary

  • Core Issue: Lack of documented policies and procedures for procurement, suspension, and debarment under federal awards.
  • Impacted Requirements: Noncompliance with 2 CFR regulations could lead to undetected issues in contractor eligibility.
  • Recommended Follow-Up: Ensure Visit Baltimore, Inc. and Subsidiary consistently follows newly adopted policies and procedures for procurement and contractor verification.

Finding Text

Condition: Three contractors were selected for testing procurement, suspension and debarment. Our testing for procurement, suspension, and debarment indicated that there were no documented policies and procedures in place for procurement under the federal award. Furthermore, we noted there was no documentation for the verification of suspension and debarment for the contractors selected for testing. Criteria: Procurement, suspension and debarment regulations under 2 CFR should be followed. Cause: No written policies and procedures in place for procurement, suspension and debarment under the federal award. Effect: Noncompliance with the federal award program’s procurement, suspension and debarment compliance requirements could occur and not be detected and corrected timely. Recommendation: We recommend Visit Baltimore, Inc. and Subsidiary adopt a procurement, suspension and debarment policy and establish procedures to ensure the policy is consistently followed. Views of Responsible Officials and Planned Corrective Actions: Visit Baltimore, Inc. and Subsidiary has adopted written procurement, suspension and debarment policies in accordance with 2 CFR requirements. Procedures have been implemented to verify and document contractor eligibility through the System for Award Management (SAM) prior to engagement to ensure ongoing compliance.

Corrective Action Plan

Visit Baltimore, Inc. and Subsidiary has adopted written procurement, suspension and debarment policies in accordance with 2 CFR requirements. Procedures have been implemented to verify and document contractor eligibility through the System for Award Management (SAM) prior to engagement to ensure ongoing compliance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1182213 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.00M