Finding 372226 (2023-001)

2023-001 Vendors Certification of Debarment or Suspension Type of Finding - Significant Deficiency in Internal Controls Criteria - Absaroka, Inc has policies and procedures, which require that suspension or debarment of vendors be documented before Absaroka, Inc engages with business activities with vendors. Cause - Absaroka, Inc. needs to provide the necessary documentation to verify that vendors, are not debarred or suspended before engaging in Federal expenditures. Condition - During detail testing of transactions, there was no documentation to verify that vendors doing business with Absaroka, Inc. were not debarred as their own policy states, and required by HeadStart. Effect - Absaroka, Inc could engage with vendors that are suspended or debarred. Questioned Costs - 0 Recommendation - It is recommended that Absaroka, Inc. check to ensure that vendors engaged in business transactions are not debarred or suspended to avoid spending Federal expenditures in noncompliance of the Federal HeadStart Award.