Finding Text
Federal Agency: Department of Justice
Federal Program Name: Services for Victims of Human Trafficking
Assistance Listing Number: 16.320
Federal Award Identification Number and Year: 2020-VT-BX-0080, 2020-VM-BX-0003,
15POVC-23-GG-04086-HT, 15POVC-23-GG-02751-MINO, 15POVC-22-GG-03897-HT,
15POVC-21-GG-03694-HT, and 2020-HT-OVC-614
Award Period: October 1, 2020 through September 30, 2026
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The Organization should have internal controls designed to ensure compliance with those provisions.
Condition: During our testing it was noted that the Organization did not retain support to demonstrate that suspension and debarment was reviewed.
Questioned costs: None
Context: In a sample of 1, it was noted that the Organization did not retain support to demonstrate that suspension and debarment was reviewed.
Cause: The Organization was in its startup phases and the Uniform Grant Requirements had not been tested previously. Support for suspension and debarment review was retained for some vendors, but not all of them.
Effect or potential effect: The contractor tested was not suspended or debarred however, the deficiency in internal controls provides an opportunity for noncompliance.
Repeat Finding: No
Recommendation: We recommend the Organization retain support of suspension and debarment checks for each vendor to support the written policy is implemented and the Uniform Grant Requirements are being followed.
Views of responsible officials: We agreed with the above comment.