Finding Text
Assistance Listing, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant and 21.027, U.S. Department of Treasury, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year - N/A Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - The regulations in 2 CFR Part 180 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. Nonfederal entities may satisfy the criteria prescribed by 2 CFR Part 180 by either checking SAM.gov exclusions, collecting a certification, or adding a clause or condition to the covered transaction with the contracted party. Condition - The Charter Township did not have a control in place to retain evidence that it performed a check to verify the contractors used under these programs were not suspended or debarred. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - The Charter Township followed its procurement policy to enter into a contract with both vendors under these grants. However, they failed to maintain documentation regarding the check for suspension and debarment. The Charter Township reviewed the SAM.gov website during testing and confirmed that the vendor was not listed as suspended or disbarred. Cause and Effect - The Charter Township did not retain evidence to support that it had conducted the search for whether the vendors were suspended or debarred prior to entering into the contracts. The lack of control could result in the Charter Township entering into contracts with contractors that are suspended or debarred. Recommendation - We recommend the Charter Township enhance its controls as designed by retaining supporting documentation to support that contractors are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - The Charter Township agrees with the finding and will work to put controls in place around retaining support for suspension and debarment checks.