Finding Text
Federal Program Information:
Funding Agency: U.S Department of Health and Human Services
FALN: 93.926
Federal Award Identification Number: H49MC00119‐19‐00
Pass Through Entity: State of Georgia Department of Human Services
Award Year: 2018‐2020
Criteria: Under 2 CFR Section 200.303(a), non‐federal entities must establish and maintain effective
internal controls to provide reasonable assurance that the entity is managing the federal awards in
compliance with statues, regulations, and the terms and conditions of the award. Under 2 CFR part
180, the Organization is required to verify suspension or debarment from the excluded parties list
system regarding compliance.
Condition: Under 2 CFR part 180, the Organization is required to verify suspension or debarment from
the excluded parties list system regarding compliance. Though the Organization did not have a policy
for suspension and debarment, the Organization complied with the requirements.
Effect: Not having a suspension and debarment policy may result in funds to be returned back to
grantor and/or impact future funding.
Cause: Supporting suspension and debarment documentation for acquisition of property and services
were not properly established in part due to several changes in personnel within the accounting area
and overall limited number of personnel for certain functions and lack of board oversight.
Questioned Costs: None
Recommendation: We recommend the Organization strengthen its policies and procedures to ensure
procurement and suspension and debarment is adequately documented for that goods and services
purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the
Organization should verify that all vendors under covered transactions are not listed on the excluded
parties list system by performing a search on sam.gov and maintaining the results of such search in
the vendor’s file.