Audit 21080

FY End
2022-09-30
Total Expended
$2.20M
Findings
6
Programs
4
Organization: City of Fairburn, Georgia (GA)
Year: 2022 Accepted: 2023-05-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
24100 2022-002 Material Weakness Yes I
24101 2022-002 Material Weakness Yes I
24102 2022-002 Material Weakness Yes I
600542 2022-002 Material Weakness Yes I
600543 2022-002 Material Weakness Yes I
600544 2022-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $239,338 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $184,665 - 0
97.044 Assistance to Firefighters Grant $33,372 - 0
20.205 Highway Planning and Construction $8,496 Yes 1

Contacts

Name Title Type
EAN3TJNSNVS5 Bryan Stephens Auditee
7709642244 Josh Carroll Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrualbasis of accounting. Under the modified accrual basis of accounting, expenditures are recognized whenthe related liability is incurred.In instances where the grant agreement requires the City to match grant awards with City funds, suchmatching funds are excluded from the accompanying schedule of expenditures of federal awards. Grantprograms that did not have 2022 transactions have not been presented herein. The majority of theseprograms have completed their program activities but may not have been formally closed out. Grantrevenues and expenditures incurred prior to 2022 under these grants remain subject to audit by either thegrantor agency or its representatives within the limitations of the Uniform Guidance.Federal grant programs that are administered through State agencies (pass-through awards) have beenincluded in the accompanying schedule of expenditures of federal awards. These programs are operatedaccording to federal regulations promulgated by the originating federal agency providing the funding.The City does not utilize the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Criteria: 49 CFR Part 18.36 requires grant recipients to follow the procurement standards established by their state and their own policies as long as those standards meet federal requirements. The City?s procurement standards meet Federal and State requirements. Also, in compliance with the guidance set forth in the grant agreements and with the OMB A-102 Common Rule (which applies to grants and cooperative agreements) Attachment 1 (d), all recipients are required, during the procurement process, to ensure vendors are not cited as suspended or debarred or otherwise excluded from participation in federally funded contracts. This can be accomplished by checking the www.sam.gov maintained by the General Services Administration, collecting a certification from the entity, or adding a clause or condition to the contract with the vendor. Condition: During our testing of the Highway Planning and Construction program, it was discovered that the City did not verify whether two contractors were noted as excluded on the Federal government?s suspension and debarred lists and did not include the appropriate language in the contracts with those contractors. Possible Effects: The City could unintentionally enter into a noncompliant contract and be forced to reimburse the Federal government for all expenditures made with a debarred or suspended contractor. Based on a review of the excluded parties listing, the contractors in this case were not included as suspended or debarred. Questioned Costs: None. Context: Two (2) contractors used with Highway Planning and Construction funds were not noted as having the proper suspension and debarment certification in their contracts and there was no documentation of the City?s review of the excluded party listing. Cause: The City did not obtain suspension and debarment certifications from two contractors. Repeat Finding: The is a repeat finding from September 30, 2021, finding 2021-003. Recommendation: We recommend the City establish procedures to properly include all suspension and debarment clauses in the contracts involving grant or cooperative agreement funds. Auditee?s Response: The City agrees with the recommendation above and has established a formal process to ensure that all required grant related information is included in the contracts in the future.
Criteria: 49 CFR Part 18.36 requires grant recipients to follow the procurement standards established by their state and their own policies as long as those standards meet federal requirements. The City?s procurement standards meet Federal and State requirements. Also, in compliance with the guidance set forth in the grant agreements and with the OMB A-102 Common Rule (which applies to grants and cooperative agreements) Attachment 1 (d), all recipients are required, during the procurement process, to ensure vendors are not cited as suspended or debarred or otherwise excluded from participation in federally funded contracts. This can be accomplished by checking the www.sam.gov maintained by the General Services Administration, collecting a certification from the entity, or adding a clause or condition to the contract with the vendor. Condition: During our testing of the Highway Planning and Construction program, it was discovered that the City did not verify whether two contractors were noted as excluded on the Federal government?s suspension and debarred lists and did not include the appropriate language in the contracts with those contractors. Possible Effects: The City could unintentionally enter into a noncompliant contract and be forced to reimburse the Federal government for all expenditures made with a debarred or suspended contractor. Based on a review of the excluded parties listing, the contractors in this case were not included as suspended or debarred. Questioned Costs: None. Context: Two (2) contractors used with Highway Planning and Construction funds were not noted as having the proper suspension and debarment certification in their contracts and there was no documentation of the City?s review of the excluded party listing. Cause: The City did not obtain suspension and debarment certifications from two contractors. Repeat Finding: The is a repeat finding from September 30, 2021, finding 2021-003. Recommendation: We recommend the City establish procedures to properly include all suspension and debarment clauses in the contracts involving grant or cooperative agreement funds. Auditee?s Response: The City agrees with the recommendation above and has established a formal process to ensure that all required grant related information is included in the contracts in the future.
Criteria: 49 CFR Part 18.36 requires grant recipients to follow the procurement standards established by their state and their own policies as long as those standards meet federal requirements. The City?s procurement standards meet Federal and State requirements. Also, in compliance with the guidance set forth in the grant agreements and with the OMB A-102 Common Rule (which applies to grants and cooperative agreements) Attachment 1 (d), all recipients are required, during the procurement process, to ensure vendors are not cited as suspended or debarred or otherwise excluded from participation in federally funded contracts. This can be accomplished by checking the www.sam.gov maintained by the General Services Administration, collecting a certification from the entity, or adding a clause or condition to the contract with the vendor. Condition: During our testing of the Highway Planning and Construction program, it was discovered that the City did not verify whether two contractors were noted as excluded on the Federal government?s suspension and debarred lists and did not include the appropriate language in the contracts with those contractors. Possible Effects: The City could unintentionally enter into a noncompliant contract and be forced to reimburse the Federal government for all expenditures made with a debarred or suspended contractor. Based on a review of the excluded parties listing, the contractors in this case were not included as suspended or debarred. Questioned Costs: None. Context: Two (2) contractors used with Highway Planning and Construction funds were not noted as having the proper suspension and debarment certification in their contracts and there was no documentation of the City?s review of the excluded party listing. Cause: The City did not obtain suspension and debarment certifications from two contractors. Repeat Finding: The is a repeat finding from September 30, 2021, finding 2021-003. Recommendation: We recommend the City establish procedures to properly include all suspension and debarment clauses in the contracts involving grant or cooperative agreement funds. Auditee?s Response: The City agrees with the recommendation above and has established a formal process to ensure that all required grant related information is included in the contracts in the future.
Criteria: 49 CFR Part 18.36 requires grant recipients to follow the procurement standards established by their state and their own policies as long as those standards meet federal requirements. The City?s procurement standards meet Federal and State requirements. Also, in compliance with the guidance set forth in the grant agreements and with the OMB A-102 Common Rule (which applies to grants and cooperative agreements) Attachment 1 (d), all recipients are required, during the procurement process, to ensure vendors are not cited as suspended or debarred or otherwise excluded from participation in federally funded contracts. This can be accomplished by checking the www.sam.gov maintained by the General Services Administration, collecting a certification from the entity, or adding a clause or condition to the contract with the vendor. Condition: During our testing of the Highway Planning and Construction program, it was discovered that the City did not verify whether two contractors were noted as excluded on the Federal government?s suspension and debarred lists and did not include the appropriate language in the contracts with those contractors. Possible Effects: The City could unintentionally enter into a noncompliant contract and be forced to reimburse the Federal government for all expenditures made with a debarred or suspended contractor. Based on a review of the excluded parties listing, the contractors in this case were not included as suspended or debarred. Questioned Costs: None. Context: Two (2) contractors used with Highway Planning and Construction funds were not noted as having the proper suspension and debarment certification in their contracts and there was no documentation of the City?s review of the excluded party listing. Cause: The City did not obtain suspension and debarment certifications from two contractors. Repeat Finding: The is a repeat finding from September 30, 2021, finding 2021-003. Recommendation: We recommend the City establish procedures to properly include all suspension and debarment clauses in the contracts involving grant or cooperative agreement funds. Auditee?s Response: The City agrees with the recommendation above and has established a formal process to ensure that all required grant related information is included in the contracts in the future.
Criteria: 49 CFR Part 18.36 requires grant recipients to follow the procurement standards established by their state and their own policies as long as those standards meet federal requirements. The City?s procurement standards meet Federal and State requirements. Also, in compliance with the guidance set forth in the grant agreements and with the OMB A-102 Common Rule (which applies to grants and cooperative agreements) Attachment 1 (d), all recipients are required, during the procurement process, to ensure vendors are not cited as suspended or debarred or otherwise excluded from participation in federally funded contracts. This can be accomplished by checking the www.sam.gov maintained by the General Services Administration, collecting a certification from the entity, or adding a clause or condition to the contract with the vendor. Condition: During our testing of the Highway Planning and Construction program, it was discovered that the City did not verify whether two contractors were noted as excluded on the Federal government?s suspension and debarred lists and did not include the appropriate language in the contracts with those contractors. Possible Effects: The City could unintentionally enter into a noncompliant contract and be forced to reimburse the Federal government for all expenditures made with a debarred or suspended contractor. Based on a review of the excluded parties listing, the contractors in this case were not included as suspended or debarred. Questioned Costs: None. Context: Two (2) contractors used with Highway Planning and Construction funds were not noted as having the proper suspension and debarment certification in their contracts and there was no documentation of the City?s review of the excluded party listing. Cause: The City did not obtain suspension and debarment certifications from two contractors. Repeat Finding: The is a repeat finding from September 30, 2021, finding 2021-003. Recommendation: We recommend the City establish procedures to properly include all suspension and debarment clauses in the contracts involving grant or cooperative agreement funds. Auditee?s Response: The City agrees with the recommendation above and has established a formal process to ensure that all required grant related information is included in the contracts in the future.
Criteria: 49 CFR Part 18.36 requires grant recipients to follow the procurement standards established by their state and their own policies as long as those standards meet federal requirements. The City?s procurement standards meet Federal and State requirements. Also, in compliance with the guidance set forth in the grant agreements and with the OMB A-102 Common Rule (which applies to grants and cooperative agreements) Attachment 1 (d), all recipients are required, during the procurement process, to ensure vendors are not cited as suspended or debarred or otherwise excluded from participation in federally funded contracts. This can be accomplished by checking the www.sam.gov maintained by the General Services Administration, collecting a certification from the entity, or adding a clause or condition to the contract with the vendor. Condition: During our testing of the Highway Planning and Construction program, it was discovered that the City did not verify whether two contractors were noted as excluded on the Federal government?s suspension and debarred lists and did not include the appropriate language in the contracts with those contractors. Possible Effects: The City could unintentionally enter into a noncompliant contract and be forced to reimburse the Federal government for all expenditures made with a debarred or suspended contractor. Based on a review of the excluded parties listing, the contractors in this case were not included as suspended or debarred. Questioned Costs: None. Context: Two (2) contractors used with Highway Planning and Construction funds were not noted as having the proper suspension and debarment certification in their contracts and there was no documentation of the City?s review of the excluded party listing. Cause: The City did not obtain suspension and debarment certifications from two contractors. Repeat Finding: The is a repeat finding from September 30, 2021, finding 2021-003. Recommendation: We recommend the City establish procedures to properly include all suspension and debarment clauses in the contracts involving grant or cooperative agreement funds. Auditee?s Response: The City agrees with the recommendation above and has established a formal process to ensure that all required grant related information is included in the contracts in the future.