Finding Text
Criteria Uniform Guidance requires non-federal entities to follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. EPIC is required to perform and document suspended and debarment searches for potential vendors prior to procuring services from the contractor. Condition and Context For the contractor tested, EPIC had no documentation to support that its suspension and debarment verification procedures were performed prior to procuring services from contractors. Therefore, we have concluded that such verifications were not timely performed. Cause The turnover within the accounting department restricted EPIC’s current team from locating the support requested. Effect Without abiding by the documentation requirements of 2 CFR Part 200, there is an increased risk that procurement activities may not be conducted in compliance with federal requirements, potentially leading to unallowable costs or questioned costs. Repeat Finding No. Recommendation We recommend that management establish a process for the review of vendor suspension or debarment prior to entering vendor contracts and retaining documentation of review as proof that the process has been completed. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.