Finding 390871 (2023-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301576
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The Agency failed to keep formal records verifying that vendors are not suspended or debarred.
  • Impacted Requirements: Compliance with federal regulations requiring verification of vendor eligibility under 2 CFR section 180.995.
  • Recommended Follow-Up: Update policies to ensure annual documentation of vendor reviews using the System for Award Management (SAM).

Finding Text

Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.

Categories

Procurement, Suspension & Debarment Reporting

Other Findings in this Audit

  • 390870 2023-001
    Significant Deficiency
  • 390872 2023-001
    Significant Deficiency
  • 390873 2023-001
    Significant Deficiency
  • 390874 2023-001
    Significant Deficiency
  • 390875 2023-001
    Significant Deficiency
  • 967312 2023-001
    Significant Deficiency
  • 967313 2023-001
    Significant Deficiency
  • 967314 2023-001
    Significant Deficiency
  • 967315 2023-001
    Significant Deficiency
  • 967316 2023-001
    Significant Deficiency
  • 967317 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.738 Edward Byrne Memorial Justice Assistance Grant Program $491,986
93.558 Temporary Assistance for Needy Families $430,755
16.827 Justice Reinvestment Initiative $155,457
16.812 Second Chance Act Reentry Initiative $103,791
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,000
16.601 Corrections_training and Staff Development $41,958
16.603 Corrections_technical Assistance/clearinghouse $2,265