Finding 9905 (2023-001)

Material Weakness

Requirement

I

Questioned Costs

-

Year

2023

Accepted

2024-01-25

Audit: 13529

Organization: Northeastern Vermont Development Association (VT)

Auditor: Rhr Smith and Company

AI Summary

Issue: One contract lacked required provisions, and two contracts missed the suspension and debarment clause.
Trend: All contracts reviewed had compliance gaps, indicating a potential pattern in procurement practices.
Follow-up: Ensure all contracts include necessary provisions and verify vendor compliance with SAM checks and certifications.

Finding Text

Three procurement contracts were reviewed out of a population of three. It was determined that one of the contracts reviewed did not include any of the required contract provisions and one contract did not include the contract provision for suspension and debarment. The two contracts lacking the suspension and debarment contract provision also did not include either the SAM exclusion check or a suspension and debarment certification from the vendor. This was a not a statistically valid sample.

Programs in Audit

ALN	Program Name	Expenditures
66.818	Brownfields Assessment and Cleanup Cooperative Agreements	$273,957
20.205	Highway Planning and Construction	$222,061
10.351	Rural Business Development Grant	$88,575
11.302	Economic Development_support for Planning Organizations	$21,000
93.070	Environmental Public Health and Emergency Response	$16,625
97.042	Emergency Management Performance Grants	$14,870
93.391	Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises	$13,995
90.601	Northern Border Regional Development	$10,000
66.454	Water Quality Management Planning	$3,636
97.039	Hazard Mitigation Grant	$214

Finding 9905 (2023-001)

AI Summary

Finding Text

Categories

Other Findings in this Audit

Programs in Audit