Finding Text
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: WA0000U0T042006 05/25/2021 Pass-Through Agency: Snohomish County Human Services Pass-Through Number(s): HCS-21-50-2039-077, HCS-21-50-2030-077, HCS-21-50-2032-077 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Procedures for verifying that an entity with which an organization plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded must be documented. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6). Condition: Procedures for verifying that an entity with which the Agency entered into covered transaction was not debarred, suspended, or otherwise excluded was not maintained for three out of three transactions tested. Questioned costs: None Context: 3 out of 3 covered transactions tested were not in compliance. Cause: Procedures were followed but not documented. Effect: Appropriate documentation was not maintained as required. Repeat Finding: N/A Recommendation: We recommend that policies and procedures are implemented that appropriate documentation is maintained when entering into transaction with covered entities as defined by 2 CFR section 180.220. Views of responsible officials: There is no disagreement with the audit finding.