Finding 6441 (2022-005)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-12-22
Audit: 8377
Organization: Every Woman's Place (MI)

AI Summary

  • Core Issue: The Organization lacks procedures to verify if contractors and vendors are suspended or debarred before engaging in contracts over $25,000.
  • Impacted Requirements: This finding violates Section 200.214 of the Uniform Guidance, which mandates checks on vendor eligibility to prevent fraud and abuse.
  • Recommended Follow-Up: Implement a control system to ensure all vendors receiving over $25,000 are verified against the SAM.gov database before contracts are finalized.

Finding Text

Finding 2022-005: Crime Victim Assistance Suspension and Debarment Procedures U.S. Department of Justice – Crime Victim Assistance – ALN 16.575 (Similar repeat finding, see 2021-006) Criteria: Section 200.214 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. This guidance requires a non-federal entity to establish policies and procedures for verifying the status of contractors and vendors whenever the value of a contract or cumulative transactions is expected to equal or exceed $25,000 to protect the federal government from fraud, waste and abuse. Condition: During our detailed testing of suspension and debarment for the Crime Victim Assistance program, we noted that the Organization did not have a procedure in place to verify that its contractors and vendors receiving payments in excess of $25,000 were not suspended or debarred prior to doing business with them. Effect of Condition: Two vendors charged to the Crime Victim Assistance program received payments in excess of the $25,000 testing threshold during the fiscal year. The Organization did not perform the necessary suspension or debarment testing prior to doing business with them. A subsequent vendor search on the federal System for Award Management (SAM.gov) website indicated that the vendors were eligible for participation in federal assistance programs or activities. Cause of Condition: Entity personnel failed to verify the status of contractors and vendors prior to entering into business contracts or transactions. Recommendation: The Organization should implement an internal control system that includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website.

Corrective Action Plan

Recommendation: The Organization should implement an internal control system that includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website. Action Taken: Every Woman’s Place will review and revise it’s financial policies and procedures to ensure that suspension and debarment procedures are up-to-date and includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website. Responsible Person and Anticipated Completion Date: Executive Director, March 2024.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 6439 2022-003
    Material Weakness
  • 6440 2022-004
    Material Weakness Repeat
  • 582881 2022-003
    Material Weakness
  • 582882 2022-004
    Material Weakness Repeat
  • 582883 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $618,896
14.231 Emergency Solutions Grant Program $320,460
93.558 Temporary Assistance for Needy Families $295,064
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $40,798
97.024 Emergency Food and Shelter National Board Program $23,000