Finding 1225260 (2024-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-07-31
Audit: 408295
Auditor: RSM PUERTO RICO

AI Summary

  • Core Issue: Key personnel failed to verify if vendors were debarred or suspended from federal programs.
  • Impacted Requirements: Procedures for validating vendor eligibility under federal program guidelines were not followed.
  • Recommended Follow-Up: Implement effective supervision and formal procedures to ensure compliance during vendor selection.

Finding Text

Condition: The key personnel in-charge of completing the procedures regarding eligibility of applicants under programs requirements did not perform the procedures to validate that the person or entity with whom it is intended to do business was not debarred, suspended or otherwise excluded from or ineligible for participation in Federal programs or activities. Cause: Lack of effective supervision procedures on contracts related to goods and services acquired with federal funds to ensure the personnel perform the required tasks during the purchase process. Effect or potential effect: Lack of formal procedures to ensure that the vendors/contractors were not suspended or debarred may lead to an unallowable cost.

Corrective Action Plan

Responsibility for Suspension and Debarment compliance has been formally assigned to the Legal Affairs Division. The Legal Affairs Division is responsible for performing and documenting reviews of contractor eligibility, including verification through SAM and other applicable federal sources, prior to contract execution and when otherwise required by federal regulations.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility

Other Findings in this Audit

  • 1225256 2024-002
    Material Weakness Repeat
  • 1225257 2024-002
    Material Weakness Repeat
  • 1225258 2024-003
    Material Weakness Repeat
  • 1225259 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $8.38M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $1.29M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $83,475