Finding Text
Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Pennsylvania Commission on Crime and Delinquency Contract Number(s): 2022-CV-CV-39777 Award Period: July 1, 2024 through June 30, 2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance of Procurement, Conflict of Interest, Suspension and Debarment - Other Matter Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, conflict of interest, suspension, and debarment. The Organization should have documented internal controls designed to ensure compliance with those provisions. Condition and Context: During our testing of procurement, conflict of interest, suspension and debarment practices, we noted that the organization did not have formal policies and procedures in place or documented that adhere to the requirements of Uniform Guidance on procurement, conflict of interest, suspension, and debarment. Questioned Costs: The questioned costs are unknown. Cause: The Organization did not have adequate policies and procedures in place and formally documented surrounding procurement, conflict of interest, suspension, and debarment to adhere to the requirements of Uniform Guidance. Effect: The lack of proper policies, procedures, and internal controls over the compliance requirements for procurement, conflict of interest, suspension and debarment provide the opportunity for noncompliance. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management develop and formally document policies and procedures to ensure an adequate review process is in place to monitor new and potential contractors to determine whether a conflict of interest exists and that the procurement, conflict of interest, suspension and debarment procedures are being followed in accordance to Uniform Guidance. Views of responsible officials and planned corrective actions: Please refer to Big Picture Philadelphia’s Corrective Action Plan.