Finding 387480 (2023-005)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299654
Organization: Oats, INC (MO)

AI Summary

  • Core Issue: Oats failed to verify if a vendor was suspended or debarred before contracting, indicating a significant deficiency in internal controls.
  • Impacted Requirements: Compliance with federal guidelines for vendor verification was not met, risking unallowable costs charged to the grant.
  • Recommended Follow-Up: Oats should enhance their procurement policy to ensure vendor checks are conducted and documented as per federal guidelines.

Finding Text

Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Recommendation: OATS should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: OATS Procurement Policy was revised in July 2022 using the template provided by the Missouri Department of Transportation in compliance with Federal Transit Administration rules pertaining to procurement. The Policy states that OATS is to ensure vendors are not debarred or suspended for purchases greater than $25,000. The method used by OATS to do this is by a search of the database maintained on the System of Award Manager (SAM) website. During the course of the audit, OATS was unable to provide proof of a search of the database for Guardian Insurance. This vendor provides life insurance offered as part of OATS Employee Benefits package. The initial contract with Guardian was signed in December 2011 and a copy of the search was not able to be produced. In response to this finding, OATS has implemented a process whereby a SAM search on all vendors with whom we spend more than $25,000 will be conducted annually – not just at time of initial procurement. Name(s) of the contact person(s) responsible for corrective action: Dorothy Yeager, Executive Director and Jill Stedem, Administrative Services Director. Planned completion date for corrective action plan: Done

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 387481 2023-005
    Significant Deficiency
  • 387482 2023-005
    Significant Deficiency
  • 387483 2023-005
    Significant Deficiency
  • 387484 2023-005
    Significant Deficiency
  • 963922 2023-005
    Significant Deficiency
  • 963923 2023-005
    Significant Deficiency
  • 963924 2023-005
    Significant Deficiency
  • 963925 2023-005
    Significant Deficiency
  • 963926 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.509 Formula Grants for Rural Areas and Tribal Transit Program $5.42M
20.507 Federal Transit_formula Grants $449,809
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $275,676
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $98,454
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $85,730