Finding 622487 (2022-003)

2022-003 (Significant Deficiency) ? Suspension and Debarment Federal Program: AL 21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria: Per Uniform Guidance 2 CFR section 180.220, non-federal entities are prohibited from contracting with parties that are suspended or debarred under covered transactions. ?Covered transactions? include contracts for goods or services that are expected to equal or exceed $25,000. Condition: The Organization did not check for suspension and debarment before making purchases that equaled or exceeded $25,000. Cause: The Organization was not aware of this requirement to check for suspension and debarment. Effect: The Organization could have made purchases from vendors that are suspended and debarred. Context: The Organization made several food purchases during the year that exceeded $25,000, but did not check for suspension and debarment before making the purchase as they weren?t aware of this requirement. Questioned Costs: None. Repeat Finding: No Recommendation: The Organization should review their policies and procedures to ensure that suspension and debarment is checked before entering into any contracts/purchases that are expected to equal or exceed $25,000. View of Responsible Officials: Management agrees with the recommendation and will ensure that suspension and debarment is checked before entering into any contracts/purchases that are expected to equal or exceed $25,000.