Finding Text
Finding No.: 2025-001 Federal Agency: U.S. Department of Treasury AL Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Requirement: Procurement, Suspension and Debarment Questioned Costs: $91,089 Criteria: 2 CFR section 180.300 requires entities that enter into a covered transaction must verify that the entity or person with whom they intend to do business is not excluded or disqualified by: (a) Checking SAM.gov Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: For 1, (or 12.5%), of 8 procurement samples tested, GMHA did not properly document that verification was performed to identify if the selected person or entity in the covered transaction was not suspended or debarred prior to transacting with them. Cause: GMHA lacked effective monitoring to ensure that vendors and entities that are debarred, suspended, or excluded from or ineligible for participation in Federal assistance programs or activities are restricted from Federal awards, subawards and contracts. Effect: GMHA is in noncompliance with the applicable requirement. Identification as a Repeat Finding: Finding 2024-001 Recommendation: GMHA should revisit and implement its procedures to ensure that vendors and entities that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities are restricted from Federal awards, subawards and contracts. Procedures performed should be adequately maintained in the procurement files. Views of Responsible Officials: Refer to GMHA’s corrective action plan.