Finding 522202 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-02-05
Audit: 341405
Organization: Municipality of Barceloneta (PR)
Auditor: Jafcha Group LLC

AI Summary

  • Core Issue: The Municipality failed to verify if contracted entities were suspended or debarred, as required by OMB Circular 133.
  • Impacted Requirements: Disbursements over $25,000 were made without confirming the entity's status on the Excluded Parties List System (EPLS).
  • Recommended Follow-Up: Ensure all potential contractors are checked against SAM.gov to confirm they are not excluded from participation.

Finding Text

Criteria The OMB Circular 133, establishes when a non-Federal entity enters a covered transaction with an entity at a lower tier, the non-Federal entity must verity 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. This verification may be accomplished by (1) checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA) and available at http://www.sam.gov/portal/public/SAM/. We found it is not recorded in http://www.sam.gov/portal/public/SAM/. We didn’t find DUNS number and is possible is not an active company and doesn’t know if that company is suspended or debarred or otherwise excluded from participating for Head Start and Head Start Disaster Recovery from Hurricanes Harvey, Irma and María programs. Condition The Municipality’s disbursement test, we found (2) two disbursements without System Award Management number or not active with funds payments more than $25,000. Questioned costs Not determined Cause Program officials did not verify if they are Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA) that the contracted entity was suspended or debarred. Effect There is a risk that the contracted entity may have been debarred and might not comply with the contract requirements, the program may recover funds. Recommendation We recommend that the potential entity to be contracted is verified on the internet http://www.sam.gov/portal/public/SAM/ to assure there is no exclusions. Management Response The Municipality does not accept this finding. Based on the performance standards and the uniform guidance it is not a requirement that all potential contractors be registered in SAM.gov; however, both the Head Start Performance Standards and the Uniform Guidance state that the recipient may follow their own policies and procedures when it comes to procurement. See 1303.55/75.327 The Municipality of Barceloneta, as a measure to ensure the best interests of its funds, validates the reputation of its suppliers both in sam.gov and, failing that, with the General Services Administration.

Corrective Action Plan

The Municipality does not accept this finding. Based on the performance standards and the uniform guidance it is not a requirement that all potential contractors be registered in SAM.gov; however, both the Head Start Performance Standards and the Uniform Guidance state that the recipient may follow their own policies and procedures when it comes to procurement. See 1303.55/75.327 The Municipality of Barceloneta, as a measure to ensure the best interests of its funds, validates the reputation of its suppliers both in sam.gov and, failing that, with the General Services Administration.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 522198 2023-004
    Material Weakness Repeat
  • 522199 2023-003
    Material Weakness Repeat
  • 522200 2023-006
    Material Weakness Repeat
  • 522201 2023-003
    Material Weakness Repeat
  • 1098640 2023-004
    Material Weakness Repeat
  • 1098641 2023-003
    Material Weakness Repeat
  • 1098642 2023-006
    Material Weakness Repeat
  • 1098643 2023-003
    Material Weakness Repeat
  • 1098644 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $23.55M
93.356 Head Start Disaster Recovery $15.85M
10.558 Child and Adult Care Food Program $1.04M
20.500 Federal Transit Capital Investment Grants $908,763
14.871 Section 8 Housing Choice Vouchers $783,660
14.218 Community Development Block Grants/entitlement Grants $700,316
21.027 Coronavirus State and Local Fiscal Recovery Funds $293,874
10.448 Rural Development Multi-Family Housing Rural Housing Voucher Program $198,000
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $101,619
16.547 Victims of Child Abuse $55,616
93.556 Marylee Allen Promoting Safe and Stable Families Program $48,957
14.231 Emergency Solutions Grant Program $25,855
14.241 Housing Opportunities for Persons with Aids $23,743
97.039 Hazard Mitigation Grant $3,191