Finding 518432 (2023-002)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2025-01-09

AI Summary

  • Core Issue: Lack of written suspension and debarment policies and procedures, leading to unverified contractor and subrecipient statuses.
  • Impacted Requirements: Non-federal entities must verify that contractors and subrecipients are not suspended or debarred to comply with federal regulations.
  • Recommended Follow-Up: Establish and document written policies and procedures for suspension and debarment verification to mitigate risks.

Finding Text

2023-02-Written suspension and debarment policies and procedures have not been established, and suspension and debarment verifications were not documented Finding type- Material weakness in internal control over suspension and debarment. Criteria- Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Pass-through entities must establish written policies and procedures for suspension and debarment verification of contractors and subrecipients. Condition- Written suspension and debarment policies and procedures have not been established. Suspension and debarment contractor and subrecipient verifications were not documented. Based upon our review of Exclusion Listing on Sam.gov none of the sub-awards to subrecipients were suspended or debarred. Effect of Condition- This condition could increase the risk of federal funding being given to suspended or debarred contractors and subrecipients. . Recommendation- We recommend written policies and procedures be established for suspension and debarment verification. We recommend all suspension and debarred verifications be documented and filed. . View of Responsible Officials- RHPHF agrees with the findings and the auditor’s recommendations above.

Corrective Action Plan

RHPHF will establish a policy detailing procedures for verifying sub recipient eligibility for receiving qualifying federal funds and verifying the potential status of suspension or debarment of potential sub recipients. --RHPHF will outline how eligibility, suspension and debarment verifications will be documented. --RHPHF will evaluate if changes or additions to contracts should be made to require sub recipients to disclose or update as to their eligibility status for use of qualifying federal funds.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 518431 2023-001
    Material Weakness
  • 1094873 2023-001
    Material Weakness
  • 1094874 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $804,456