Audit 333387

FY End
2024-06-30
Total Expended
$15.50M
Findings
4
Programs
10
Organization: City of Jackson, Michigan (MI)
Year: 2024 Accepted: 2024-12-18

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
515615 2024-002 Significant Deficiency - I
515616 2024-002 Significant Deficiency - I
1092057 2024-002 Significant Deficiency - I
1092058 2024-002 Significant Deficiency - I

Contacts

Name Title Type
U5EKBJE6C263 Heather Ehnis Auditee
5177884030 Nathan C. Baldermann, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: PASS-THROUGH AGENCIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Jackson, Michigan (the "City") under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in note 1 to the City's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the City has elected not to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The City receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: "See the Notes to SEFA for chart/table".

Finding Details

2024-002 - Procurement, Suspension and Debarment. Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance. Federal Program(s) U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027). Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the government. Such procedures are required whenever the amount disbursed to a single vendor in a given fiscal year is expected to be at least $25,000. Also, recipients of federal awards are required to ensure that federal procurement standards are followed for any purchases over the federal micropurchase threshold. 2 CFR 200.320 requires that these purchases must adhere to one of the allowable procurement methods (sealed bids, competitive proposals, noncompetitive procurement) and maintain documentation of this procurement decision. Condition. In cases where the vendor did not sign a suspension or debarment certification, either within the vendor contract or as a separate certification, the City did not have a process in place to manually search the Excluded Parties List System to verify the vendor was not suspended or debarred. Cause. This condition is the result of lack of management oversight. Effect. As a result of this condition, while none of the vendors tested appeared to be suspended or debarred, documentation does not exist to support that the City verified its vendors paid with federal dollars were not suspended or debarred prior to contracting with them. Questioned Costs. No costs were questioned as a result of this finding. Recommendation. We recommend that the City create procedures and a related checklist to ensure all federal requirements are being addressed. View of Responsible Official. Due to the influx of new employees managing federal funds under the Coronavirus State and Local Fiscal Recovery Funds program, many were unaware of the requirement to document their searches for suspended or debarred vendors. As a result, search results showing no matches were not retained in the files. Moving forward, all relevant employees will receive additional training to ensure proper documentation of these searches. This training will help to ensure this requirement is consistently met in the future. Responsible Official. Finance Director. Estimated Completion Date. June 30, 2025.
2024-002 - Procurement, Suspension and Debarment. Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance. Federal Program(s) U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027). Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the government. Such procedures are required whenever the amount disbursed to a single vendor in a given fiscal year is expected to be at least $25,000. Also, recipients of federal awards are required to ensure that federal procurement standards are followed for any purchases over the federal micropurchase threshold. 2 CFR 200.320 requires that these purchases must adhere to one of the allowable procurement methods (sealed bids, competitive proposals, noncompetitive procurement) and maintain documentation of this procurement decision. Condition. In cases where the vendor did not sign a suspension or debarment certification, either within the vendor contract or as a separate certification, the City did not have a process in place to manually search the Excluded Parties List System to verify the vendor was not suspended or debarred. Cause. This condition is the result of lack of management oversight. Effect. As a result of this condition, while none of the vendors tested appeared to be suspended or debarred, documentation does not exist to support that the City verified its vendors paid with federal dollars were not suspended or debarred prior to contracting with them. Questioned Costs. No costs were questioned as a result of this finding. Recommendation. We recommend that the City create procedures and a related checklist to ensure all federal requirements are being addressed. View of Responsible Official. Due to the influx of new employees managing federal funds under the Coronavirus State and Local Fiscal Recovery Funds program, many were unaware of the requirement to document their searches for suspended or debarred vendors. As a result, search results showing no matches were not retained in the files. Moving forward, all relevant employees will receive additional training to ensure proper documentation of these searches. This training will help to ensure this requirement is consistently met in the future. Responsible Official. Finance Director. Estimated Completion Date. June 30, 2025.
2024-002 - Procurement, Suspension and Debarment. Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance. Federal Program(s) U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027). Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the government. Such procedures are required whenever the amount disbursed to a single vendor in a given fiscal year is expected to be at least $25,000. Also, recipients of federal awards are required to ensure that federal procurement standards are followed for any purchases over the federal micropurchase threshold. 2 CFR 200.320 requires that these purchases must adhere to one of the allowable procurement methods (sealed bids, competitive proposals, noncompetitive procurement) and maintain documentation of this procurement decision. Condition. In cases where the vendor did not sign a suspension or debarment certification, either within the vendor contract or as a separate certification, the City did not have a process in place to manually search the Excluded Parties List System to verify the vendor was not suspended or debarred. Cause. This condition is the result of lack of management oversight. Effect. As a result of this condition, while none of the vendors tested appeared to be suspended or debarred, documentation does not exist to support that the City verified its vendors paid with federal dollars were not suspended or debarred prior to contracting with them. Questioned Costs. No costs were questioned as a result of this finding. Recommendation. We recommend that the City create procedures and a related checklist to ensure all federal requirements are being addressed. View of Responsible Official. Due to the influx of new employees managing federal funds under the Coronavirus State and Local Fiscal Recovery Funds program, many were unaware of the requirement to document their searches for suspended or debarred vendors. As a result, search results showing no matches were not retained in the files. Moving forward, all relevant employees will receive additional training to ensure proper documentation of these searches. This training will help to ensure this requirement is consistently met in the future. Responsible Official. Finance Director. Estimated Completion Date. June 30, 2025.
2024-002 - Procurement, Suspension and Debarment. Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance. Federal Program(s) U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027). Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the government. Such procedures are required whenever the amount disbursed to a single vendor in a given fiscal year is expected to be at least $25,000. Also, recipients of federal awards are required to ensure that federal procurement standards are followed for any purchases over the federal micropurchase threshold. 2 CFR 200.320 requires that these purchases must adhere to one of the allowable procurement methods (sealed bids, competitive proposals, noncompetitive procurement) and maintain documentation of this procurement decision. Condition. In cases where the vendor did not sign a suspension or debarment certification, either within the vendor contract or as a separate certification, the City did not have a process in place to manually search the Excluded Parties List System to verify the vendor was not suspended or debarred. Cause. This condition is the result of lack of management oversight. Effect. As a result of this condition, while none of the vendors tested appeared to be suspended or debarred, documentation does not exist to support that the City verified its vendors paid with federal dollars were not suspended or debarred prior to contracting with them. Questioned Costs. No costs were questioned as a result of this finding. Recommendation. We recommend that the City create procedures and a related checklist to ensure all federal requirements are being addressed. View of Responsible Official. Due to the influx of new employees managing federal funds under the Coronavirus State and Local Fiscal Recovery Funds program, many were unaware of the requirement to document their searches for suspended or debarred vendors. As a result, search results showing no matches were not retained in the files. Moving forward, all relevant employees will receive additional training to ensure proper documentation of these searches. This training will help to ensure this requirement is consistently met in the future. Responsible Official. Finance Director. Estimated Completion Date. June 30, 2025.