Finding 403062 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-26
Audit: 310207
Organization: American Diabetes Association (VA)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: A procurement sample lacked documentation confirming the vendor's debarment status before contract execution.
  • Impacted Requirements: Non-compliance with 2 CFR §200.318 and §180.300 regarding vendor verification and documentation maintenance.
  • Recommended Follow-Up: Management should enforce adherence to suspension and debarment regulations and ensure all procurement records are properly maintained.

Finding Text

2023-002 - Internal Control over Compliance and Compliance with Procurement, Suspension and Debarment Procurement, Suspension and Debarment Information on the Major Federal Program(s) U.S. Department of Health and Human Services Center for Disease Control and Prevention Assistance Listing Number: 93.261 Assistance Listing Name: Scaling the National Diabetes Prevention Program Preventing Type 2 Diabetes Among People at High Risk Grant Award Number(s): 6 NU58DP006364-05-05 Award Period: September 30, 2021 to September 30, 2023 Criteria or Specific Requirement – In accordance with 2 CFR §200.318(a), General Procurement Standards, the non-federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the non-federal entity must maintain records sufficient to detail the history of the procurement. These records are required to include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. In accordance with §200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect a certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction with a non-federal entity. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal, unless the non-federal entity obtains an exception under §180.135. Condition - During our testing of the procurement, suspension and debarment compliance requirements, we identified one procurement sample (out of a total of 1 procurement) that did not have documentation in the vendor/ procurement file to document that the debarment attestation from the vendor was provided and obtained prior to entering into contract with the vendor. The attestation statements directly from the vendor concluded that the vendor was not suspended or debarred. This is considered a finding as ADA did not follow its policy to maintain documentation in the vendor files (with a time stamp). Cause - ADA did not adhere to its documented policies and procedures for ensuring proper suspension and debarment validations were performed before entering into a contract. Effect or Potential Effect - Failure to timely verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering a contract with an entity that is barred from performing work for the Federal government. Questioned Costs - None. Context - This is a condition based on testing of ADA’s compliance with specified requirements. The sample was selected using a non-statistical method. Repeat Finding - This is not a repeat finding. Recommendation - We recommend management ensure that suspension and debarment regulations are followed. We also recommend management ensure all required procurement documentation is maintained in conjunction with its documented policy. Views of Responsible Officials - The finding related to a vendor that was in place and performing work in advance of inclusion as a covered transaction. Going forward, ADA will ensure that suspension and debarment regulations are followed. ADA will also ensure that all required procurement documentation is maintained in conjunction with its documented policy.

Corrective Action Plan

American Diabetes Association (ADA) is committed to ensuring the appropriate documentation is in place to adhere to federal regulations regarding procurement, suspension, and debarment. In response to the audit finding, ADA is taking the following corrective actions to address the audit recommendations: 1) Financial Services will communicate annual reminders of the existing policy relating to procurement policies including the requirement to evaluate a firms status relating to federal suspension and debarment. 2) Federal grant program management will develop and utilize a checklist to ensure that all procurement steps are completed prior to forming a relationship with a potential vendor.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 403061 2023-001
    Significant Deficiency
  • 979503 2023-001
    Significant Deficiency
  • 979504 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.261 National Diabetes Prevention Program: Preventing Type 2 Diabetes Among People at High Risk $1.32M
93.988 Cooperative Agreements for State-Based Diabetes Control Programs and Evaluation of Surveillance Systems $348,146