Finding 369566 (2022-002)

U.S. Department of Justice Pass-through Office of Juvenile Justice and Delinquency Prevention 16.726 Juvenile Mentoring Program Grant Period 10/1/2020-9/30/2023 Pass through Contract Number: 2020-JU-FX-0009 Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Condition: While the Academy has adopted controls over compliance requirements related to suspension and debarment, the controls have not been consistently implemented during the year. Effect: Without internal controls operating effectively, it is possible that the Academy could be at risk to be out of compliance with the compliance requirements. Cause: Oversight by the Academy to annually verify suspension and debarment of eligible vendors/consultants did not occur. Questioned Costs: None. Perspective: No observable evidence of controls being implemented on the above compliance requirement. Repeat Finding: No Auditors’ Recommendation: The Academy should establish procedures to ensure that controls related to suspension and debarment are consistently implemented. Views of Responsible Officials: See corrective action plan