Finding Text
Federal Agencies: Department of Agriculture;
Department of the Treasury
Federal Program Names: Supplemental Nutrition Assistance Program;
COVID 19 - Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Numbers: 10.561;
21.027
Federal Award Identification Numbers and Years:
FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101,
40606-0104: October - September 2022, October 2022 - September 2023.
4000-447522-6312-467205-603051: February 2022 June 2025, 21-417020: May 2022 - April 2024.
Award Periods:
FCSBG06493: July 2022- June 2023, 21-002: October 1, 2020 - September 30, 2023, 40606-0101,
40606-0104: October - September 2022, October 2022 - September 2023.
4000-447522-6312-467205-603051: February 2022 - June 2025, 21-417020: May 2022 - April 2024.
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria or specific requirement: When JARC enters a covered transaction with an entity at a lower
tier, JARC must verify that the non-Federal entity, as defined in 2 CFR section 180.995 and agency
adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the
transaction.
Condition: In testing the suspension and debarment requirement, it was noted no certifications with
vendors were obtained prior to executing the procurement contract.
Questioned costs: None.
JANE ADDAMS RESOURCE CORPORATION
JANE ADDAMS RESOURCE CORPORATION – BALTIMORE, AND
JANE ADDAMS RESOURCE CORPORATION – RHODE ISLAND
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)
YEAR ENDED JUNE 30, 2023
(12)
Context: 10.561 - We noted four out of four procurement transactions tested, suspension and/or
debarment certifications were not obtained prior to executing the transaction.
21.027 - We noted five out of six procurement transactions tested, suspension and/or
debarment certifications were not obtained prior to executing the transaction.
Cause: No documentation was provided to support the verification to ensure the vendors are not
debarred or suspended.
Effect: By not obtaining proper suspension and debarment certifications, JARC runs the risk of
securing a contract with a vendor who is suspended or debarred.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend JARC verify all procurement contracts are with vendors who
are not suspended or debarred. This verification may be accomplished by:
1. Checking the System for Award Management (SAM) Exclusions
2. Collecting a certification form, or
3. Adding a clause or condition to the covered transaction with that entity
Views of responsible officials and planned corrective actions: JARC will continue to use SAM.gov
to ensure all current and previous vendors that fall within the procurement threshold per the JARC
procurement policy, have not been suspended or debarred. Printouts from the SAM.gov website for
each vendor will be saved on a designated JARC drive as documented proof. Additional, updates to the
current procurement policy will be updated to reflect any recommended changes made by the auditors.