Finding 392976 (2021-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2021
Accepted
2024-04-11

AI Summary

  • Core Issue: CMSDC failed to document its procurement history and did not conduct required suspension or debarment checks.
  • Impacted Requirements: This violates the Uniform Guidance, which mandates proper procurement documentation and compliance with federal standards.
  • Recommended Follow-Up: CMSDC should revise its procurement policies to align with Uniform Guidance and ensure proper documentation practices are followed.

Finding Text

Finding 2021-004 Procurement, Suspension & Debarment Federal Agency: U.S. Department of Commerce Program Name: MBDA Business Center Assistance Listing #: 11.805 Questioned Costs: None Condition/Context CMSDC was not able to produce evidence that demonstrates it documented its history of procurement, or that it performed suspension or debarment checks. Criteria The Uniform Guidance requires recipients (i.e., CMSDC) to have and use document procurement procedures, consistent with State, local, and tribal laws and regulations and the standards set forth in Title 2, Section 200.318 of the Code of Federal Regulations, including, recipients must maintain records sufficient to detail the history of procurement. Cause In 2021, CMSDC experienced turnover in key personnel. Current personnel was not able to provide documentation of its history of procurement or evidence that it performed suspension and debarment checks. Effect CMSDC did not comply with the procurement standards for documentation, suspension and debarment set forth in the Uniform Guidance. Recommendation We recommend that CMSDC performs procurement in accordance with Uniform Guidance, updates its Accounting Policies and Procedures Manual for procurement to ensure it aligns to Uniform Guidance, and that CMSDC adheres to such policies. Organization's Management Response See corrective plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 392970 2021-002
    - Repeat
  • 392971 2021-004
    Significant Deficiency
  • 392972 2021-002
    - Repeat
  • 392973 2021-004
    Significant Deficiency
  • 392974 2021-002
    - Repeat
  • 392975 2021-003
    Significant Deficiency
  • 392977 2021-002
    - Repeat
  • 392978 2021-003
    Significant Deficiency
  • 392979 2021-004
    Significant Deficiency
  • 392980 2021-002
    - Repeat
  • 392981 2021-003
    Significant Deficiency
  • 392982 2021-004
    Significant Deficiency
  • 392983 2021-002
    - Repeat
  • 392984 2021-004
    Significant Deficiency
  • 392985 2021-002
    - Repeat
  • 392986 2021-004
    Significant Deficiency
  • 969412 2021-002
    - Repeat
  • 969413 2021-004
    Significant Deficiency
  • 969414 2021-002
    - Repeat
  • 969415 2021-004
    Significant Deficiency
  • 969416 2021-002
    - Repeat
  • 969417 2021-003
    Significant Deficiency
  • 969418 2021-004
    Significant Deficiency
  • 969419 2021-002
    - Repeat
  • 969420 2021-003
    Significant Deficiency
  • 969421 2021-004
    Significant Deficiency
  • 969422 2021-002
    - Repeat
  • 969423 2021-003
    Significant Deficiency
  • 969424 2021-004
    Significant Deficiency
  • 969425 2021-002
    - Repeat
  • 969426 2021-004
    Significant Deficiency
  • 969427 2021-002
    - Repeat
  • 969428 2021-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
11.802 Minority Business Resource Development $151,042
11.805 Mbda Business Center $108,023