FAC Explorer

Finding 654380 (2022-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 67499
Organization: City of Alexandria (VA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: ACPS failed to keep proper documentation of vendors' suspension and debarment status, impacting compliance with federal regulations.
  • Impacted Requirements: This affects adherence to 2 CFR part 180, which mandates verification of vendor eligibility for federal assistance programs.
  • Recommended Follow-Up: ACPS should improve its procurement processes to ensure all necessary documentation is consistently maintained in vendor files.

Finding Text

Reference Number: 2022-001 Suspension and Debarment Prior Year Finding: No Federal Agency: U.S. Treasury Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559, 10.582 Award Number and Year: None, 2002 Compliance Requirement: Suspension and Debarment Type of Finding Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Compliance: ? 200.214 Suspension and debarment. Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict 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. Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: ACPS did not maintain consistently documentation of vendor?s suspension and debarment status. ACPS has procedures for verifying a vendor?s suspension and debarment during the procurement process; however, the documentation of the results were not maintained in the vendor?s file. Context: The suspension and debarment verification was not available for review for two of the seven contracts selected for testing. Questioned costs: CLA was unable to determine the vendor?s suspended or debarred status prior to the contract date. The contracts were multi-year, issued before 2022. Cause: ACPS did not maintain the verification of the vendor?s suspension and debarment status in the procurement records. Effect: ACPS is unable to support the vendor?s suspension and debarment status prior to the contract date. Recommendation: We recommend that ACPS consistently follow their procurement procedures and enhance procedures to ensure that all required procurement documentation is maintained in the vendor?s procurement file. Views of responsible officials: ACPS agrees with the finding

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 77936 2022-001
    Significant Deficiency
  • 77937 2022-001
    Significant Deficiency
  • 77938 2022-001
    Significant Deficiency
  • 77939 2022-001
    Significant Deficiency
  • 77940 2022-001
    Significant Deficiency
  • 77941 2022-001
    Significant Deficiency
  • 77942 2022-001
    Significant Deficiency
  • 654378 2022-001
    Significant Deficiency
  • 654379 2022-001
    Significant Deficiency
  • 654381 2022-001
    Significant Deficiency
  • 654382 2022-001
    Significant Deficiency
  • 654383 2022-001
    Significant Deficiency
  • 654384 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.507 Federal Transit_formula Grants $9.50M
84.425 Education Stabilization Fund $7.02M
84.010 Title I Grants to Local Educational Agencies $4.89M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $4.36M
20.205 Highway Planning and Construction $3.20M
93.600 Head Start $2.84M
93.778 Medical Assistance Program $2.35M
10.553 School Breakfast Program $2.08M
14.218 Community Development Block Grants/entitlement Grants $1.52M
93.658 Foster Care_title IV-E $1.47M
93.659 Adoption Assistance $1.33M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.20M
93.558 Temporary Assistance for Needy Families $1.19M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.12M
84.287 Twenty-First Century Community Learning Centers $1.02M
93.958 Block Grants for Community Mental Health Services $784,132
10.555 National School Lunch Program $645,023
84.365 English Language Acquisition State Grants $634,181
84.424 Student Support and Academic Enrichment Program $544,041
93.667 Social Services Block Grant $536,964
84.048 Career and Technical Education -- Basic Grants to States $530,531
97.067 Homeland Security Grant Program $528,083
10.559 Summer Food Service Program for Children $521,140
16.575 Crime Victim Assistance $497,609
93.566 Refugee and Entrant Assistance_state Administered Programs $478,432
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $422,663
97.083 Staffing for Adequate Fire and Emergency Response (safer) $409,067
84.367 Improving Teacher Quality State Grants $406,248
16.710 Public Safety Partnership and Community Policing Grants $328,580
84.027 Special Education_grants to States $264,453
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $254,115
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $250,335
84.181 Special Education-Grants for Infants and Families $213,365
84.002 Adult Education - Basic Grants to States $189,472
93.569 Community Services Block Grant $180,563
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $179,547
97.044 Assistance to Firefighters Grant $178,891
93.568 Low-Income Home Energy Assistance $158,647
17.258 Wia Adult Program $143,729
21.027 Coronavirus State and Local Fiscal Recovery Funds $127,783
16.585 Drug Court Discretionary Grant Program $127,239
93.556 Promoting Safe and Stable Families $126,498
17.259 Wia Youth Activities $111,519
17.278 Wia Dislocated Worker Formula Grants $97,448
84.173 Special Education_preschool Grants $95,907
45.309 Museum Grants for African American History and Culture $95,515
93.150 Projects for Assistance in Transition From Homelessness (path) $90,884
97.042 Emergency Management Performance Grants $84,769
93.575 Child Care and Development Block Grant $82,986
16.588 Violence Against Women Formula Grants $77,071
14.267 Continuum of Care Program $73,457
10.582 Fresh Fruit and Vegetable Program $70,957
93.788 Opioid Str $64,083
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $57,431
93.136 Injury Prevention and Control Research and State and Community Based Programs $56,781
93.324 State Health Insurance Assistance Program $54,874
93.599 Chafee Education and Training Vouchers Program (etv) $53,103
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $45,886
99.998 Ems Two for Life $37,427
84.196 Education for Homeless Children and Youth $33,745
93.472 Title IV-E Prevention and Family Services and Programs (a) $30,328
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $28,726
16.017 Sexual Assault Services Formula Program $25,177
20.607 Alcohol Open Container Requirements $24,809
93.767 Children's Health Insurance Program $24,677
10.558 Child and Adult Care Food Program $23,703
30.002 State and Local Fai Employment Practices Agency Contracts $21,443
93.576 Refugee and Entrant Assistance_discretionary Grants $19,867
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,255
15.925 National Maritime Heritage Grants Program $15,405
98.473 High Intensity Drug Trafficking Area $14,412
21.019 Coronavirus Relief Fund $13,542
20.500 Federal Transit_capital Investment Grants $10,366
16.034 Coronavirus Emergency Supplemental Funding Program $10,064
10.649 Pandemic Ebt Administrative Costs $5,814
20.600 State and Community Highway Safety $5,499
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,506
10.331 Food Insecurity Nutrition Incentive Grants Program $2,499
16.922 Equitable Sharing Program $1,254
93.090 Guardianship Assistance $1,159
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $248