Finding Text
Federal Agency: U.S. Department of Transportation
Program Title: Interagency Hazardous Materials Public Sector Training and Planning Grants
Assistance Listing Number: 20.703
Award Period: October 1, 2022 – September 30, 2024
• Significant Deficiency in Internal Control over Compliance
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: CLA noted during testing of various vendors for Suspension and Debarment testing in connection with the single audit that SWA did not provide sufficient support noting that proper vendor checks were completed prior to doing business. SWA provided signed reports noting that sam.gov checks were complete, however, these forms lacked evidence as to when the checks were completed and therefore CLA was unable to verify that these checks were done at the appropriate time. CLA recommends that a date field be included on internal forms to support documentation of when checks were completed.
Questioned costs: N/A
Context: Sample of 5 vendors chosen with transactions throughout the granting period, inside the fiscal year.
Cause: Verification date not included on internal sam.gov verification forms.
Repeat finding: No
Recommendation: We recommend that a date filed be included on SWA prepared sam.gov search forms to document when searches were complete.
Views of responsible officials and planned corrective actions: No disagreement.