Finding 1228647 (2026-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2026
Accepted
2026-09-02
Audit: 410287
Organization: PREVENT CHILD ABUSE AMERICA (IL)

AI Summary

  • Core Issue: The organization lacks a suspension and debarment policy, failing to verify a vendor's status before contract engagement.
  • Impacted Requirements: Compliance with 2 CFR Part 180, which mandates that federal funding recipients must not engage with suspended or debarred parties.
  • Recommended Follow-Up: Implement a suspension and debarment policy, ensuring vendor verification before transactions, with annual reviews planned by August 31, 2026.

Finding Text

Suspension and Debarment Verification Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Center for Disease Control and Prevention: Injury Prevention and Control Research and Statement and Community Based Programs. Assistance Listing Number: 93.136 Pass-Through Agencies: N/A Pass-Through Numbers: N/A Award Periods: Various: September 30, 2022 through September 29, 2027 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Under suspension and debarment, an organization in receipt of federal funding is required to have a system of controls in place to safeguard assets and ensure that only allowable costs are charged to federal programs. 2 CFR Part 180 states that recipients and subrecipients are prohibited from contracting with under covered transactions to parties that are suspended or debarred. Condition: In testing the one vendor that had transactions over $25,000, we noted the Organization did not have a suspension and debarment policy in place and did not complete proof of verification the vendor was not suspended or debarred before entering into transaction/contract. Questioned Costs: None. Context: Vendor was not properly verified to confirm not suspended or debarred. Cause: The Organization did not have a suspension and debarment policy in place. Effect: Unallowable costs may be charged to the federal programs. Repeat Finding: This is a not repeat finding. Recommendation: Policies and procedures over disbursements should include properly verifying the vendor is not suspended or debarred prior to entering into a transaction/contract. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add suspension and debarment policies and procedures to the organization’s grants compliance manual. It will ensure vendor verification for suspension and debarment prior to entering into a transaction/contract. With annual review of suspension and debarment throughout the program lifecycle. Name(s) of the contact person(s) responsible for corrective action: Dr. Bart Klika, Chief Research Officer Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

Corrective Action Plan

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add suspension and debarment policies and procedures to the organization’s grants compliance manual. It will ensure vendor verification for suspension and debarment prior to entering into a transaction/contract. With annual review of suspension and debarment throughout the program lifecycle. Name(s) of the contact person(s) responsible for corrective action: Dr. Bart Klika, Chie_x001F_ Research O􀆯icer Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1228643 2026-001
    Material Weakness Repeat
  • 1228644 2026-002
    Material Weakness Repeat
  • 1228645 2026-003
    Material Weakness Repeat
  • 1228646 2026-004
    Material Weakness Repeat
  • 1228648 2026-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION€™S HEALTH $916,409
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $783,698
93.837 CARDIOVASCULAR DISEASES RESEARCH $25,109