Finding Text
Criteria - Uniform Guidance requires that One Roof determine whether any individual or entity receiving federal funds is currently debarred, suspended, excluded, or disqualified by the Department of the Treasury, or any other Federal department or agency, and reported within 30 days. Based on this criteria, One Roof was required to determine whether vendors selected to complete the construction of the housing project known as Plover Place were debarred, suspended, excluded, or disqualified prior to making any payments to them.
Condition - One Roof did not perform any procedures to determine whether vendors that were selected were currently debarred, suspended, excluded, or disqualified.
Context - We tested a sample of the vendors selected for the construction of Plover Place. The results of our testing indicated that none of the vendors selected were suspended or debarred.
Cause - One Roof personnel were not aware of this requirement.
Effect - Disbursement of federal funds to a person or entity that is currently debarred or suspended could occur and not be reported. Failure to report such a disbursement may result in required repayment of the federal award received by One Roof and render One Roof ineligible to apply for additional federal awards in future funding rounds.
Recommendation - We recommend that management implement a policy to test whether individuals or entities receiving funds are currently debarred or suspended, and to report the results if necessary. Auditee’s comments and response - One Roof is in the process of updating policies to include testing if individuals or entities that are vendors for One Roof are debarred or suspended.
Responsible party for corrective action: Peter Krieger, Housing Development & Construction Director.