Finding 1218268 (2025-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-06-24
Audit: 404527
Organization: TOWN OF HOPKINTON (RI)

AI Summary

  • Core Issue: The Town of Hopkinton failed to verify that entities involved in covered transactions were not suspended or debarred, as required by federal regulations.
  • Impacted Requirements: This oversight affects compliance with 2 CFR Section 180.995 and related regulations for contracts exceeding $25,000, particularly those funded by Coronavirus relief programs.
  • Recommended Follow-up: Implement verification procedures, such as checking SAM.gov and maintaining documentation, to ensure compliance before entering into covered transactions.

Finding Text

Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. “Covered transactions” include those procurement contracts for goods and services awarded under non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. This requirement applies to contracts entered into to procure goods and services with Coronavirus State and Local Fiscal Recovery Funds and the Coronavirus Capital Projects Fund. Condition: The Town of Hopkinton has a procedure in place for verifying that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded. The Town did not perform the procedure in fiscal year 2025 and does not have documentation to support that the Town verified that the entities in which it entered into covered transactions to procure goods and services with Coronavirus State and Local Fiscal Recovery Funds and the Coronavirus Capital Projects Fund were not suspended or debarred or otherwise excluded from participating in the transaction. . Cause: The Town did not follow established suspension and debarment compliance policies and procedures for federal awards. Effect: Contracts for goods and service that were “covered transactions” were entered into prior to verifying that an entity was not suspended, debarred, or otherwise excluded. Questioned Costs: None Recommendation: We recommend that the Town perform established verification procedures to ensure that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded and maintain documentation to support the verification process that was performed. The verification can include checking SAM.gov for exclusions, collecting a certification from the entity, or adding a clause or condition to contract with the entity.

Corrective Action Plan

Corrective Action: For all future RFP's utilizing Federal funds, the town will include a certification form in the RFP for bidders to provide proof of suspension or disbarment. It will be required with bid submittals, or bids will not be considered. Proof of active UEI needs to be sought from Sam.gov or vendor prior to awarding bids or received within 10-day grace period of bid packet receipt. Anticipated Completion Date: Immediately Contact Person: Brian Rosso, Procurement Office

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1218266 2025-004
    Material Weakness Repeat
  • 1218267 2025-004
    Material Weakness Repeat
  • 1218269 2025-005
    Material Weakness Repeat
  • 1218270 2025-006
    Material Weakness Repeat
  • 1218271 2025-006
    Material Weakness Repeat
  • 1218272 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $1.35M
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $351,638
97.039 HAZARD MITIGATION GRANT $77,112
84.425 EDUCATION STABILIZATION FUND $32,593
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $14,792
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $12,281
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $10,580
16.922 EQUITABLE SHARING PROGRAM $6,681
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $6,368
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5,774
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $647