Finding Text
Federal Agency: Small Business Administration Federal Program Name: Small Business Development Centers Assistance Listing Number: 59.037 Federal Award Identification Number and Year: OSBDC - 2022 Pass-Through Agency: Ohio Development Services Agency Award Period: October 1, 2021 ? December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Documentation did not exist to support that the CFO checked sam.gov to verify consultants were not suspended or debarred. There also was no documentation supporting the grant managers review of the monthly programmatic reports prepared and submitted. Condition: Documentation of control did not exist for all samples selected in both tests identified above. Questioned costs: None Context: For both testing?s, it was noted that documentation did not exist to show the control over compliance over suspension and debarment and reporting controls were in place for all samples selected. Cause: The Chamber stated the control was in place, however CLA was unable to verify as no documentation was kept to support the activity. Effect: CLA was unable to verify that the controls were in place. Repeat Finding: No Recommendation: CLA recommends that the CFO document his verification in the consultant file. CLA also recommends the Grant Manager document the review of the monthly programmatic reporting. Views of responsible officials: There is no disagreement with the audit finding.