Finding Text
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 180.300) requires that, when entering into a covered transaction with another person (an individual, corporation, partnership, association, unit of government, or legal entity), you must verify that the person with whom you intend to do business is not excluded or disqualified. Condition: The College did not retain proper documentation for suspension and debarment verification. Questioned costs: None. Context: During our testing, we noted three out of five vendors tested did not have proper documentation for suspension and debarment verification. Cause: There are no procedures in place to routinely assess suspension and debarment for multi-year contracts with vendors, and inadequate maintenance of evidence the procedure occurred when suspension and debarment are assessed. Effect: Failure to assess suspension and debarment could lead to the College working with unqualified vendors. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College implement formal procedures to routinely assess suspension and debarment status for vendors used in multiple years, and we recommend that assessment of suspension and debarment status be retained to support evidence the procedure was performed. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.