FAC Explorer

Finding 1055813 (2023-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-07-24
Audit: 315875
Organization: Adams County, Colorado (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to obtain proper documentation for suspension and debarment procedures for three vendors involved in covered transactions.
  • Impacted Requirements: This violates 2 CFR 200.303, which mandates that entities maintain internal controls to ensure compliance with federal regulations.
  • Recommended Follow-Up: The County should secure certifications from vendors confirming they are not suspended or debarred, or document verification procedures using the SAM database.

Finding Text

Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None identified Award Period: March 3, 2021 – December 31, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors. Questioned costs: None. Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures. Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment. Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Repeat Finding: No. Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 479367 2023-003
    Significant Deficiency
  • 479368 2023-003
    Significant Deficiency
  • 479369 2023-003
    Significant Deficiency
  • 479370 2023-003
    Significant Deficiency
  • 479371 2023-003
    Significant Deficiency
  • 479372 2023-003
    Significant Deficiency
  • 1055809 2023-003
    Significant Deficiency
  • 1055810 2023-003
    Significant Deficiency
  • 1055811 2023-003
    Significant Deficiency
  • 1055812 2023-003
    Significant Deficiency
  • 1055814 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $18.83M
93.575 Child Care and Development Block Grant $11.39M
93.658 Foster Care_title IV-E $9.64M
93.778 Medical Assistance Program $8.33M
93.563 Child Support Enforcement $5.16M
93.600 Head Start $5.06M
93.568 Low-Income Home Energy Assistance $4.52M
93.659 Adoption Assistance $4.39M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $3.28M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.51M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.24M
93.667 Social Services Block Grant $2.22M
14.218 Community Development Block Grants/entitlement Grants $1.49M
16.606 State Criminal Alien Assistance Program $1.25M
16.576 Crime Victim Compensation $1.20M
17.258 Wia Adult Program $953,277
17.207 Employment Service/wagner-Peyser Funded Activities $841,874
17.259 Wia Youth Activities $824,297
14.239 Home Investment Partnerships Program $691,425
93.569 Community Services Block Grant $602,371
93.268 Immunization Cooperative Agreements $584,173
17.278 Wia Dislocated Worker Formula Grants $554,353
95.001 High Intensity Drug Trafficking Areas Program $457,231
93.994 Maternal and Child Health Services Block Grant to the States $436,702
16.753 Congressionally Recommended Awards $421,416
20.106 Airport Improvement Program $371,723
93.217 Family Planning_services $277,125
93.069 Public Health Emergency Preparedness $271,982
93.645 Stephanie Tubbs Jones Child Welfare Services Program $262,432
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $208,159
10.558 Child and Adult Care Food Program $185,560
93.556 Promoting Safe and Stable Families $175,884
17.277 Workforce Investment Act (wia) National Emergency Grants $172,763
20.616 National Priority Safety Programs $160,472
17.268 H-1b Job Training Grants $148,696
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $141,473
10.551 Supplemental Nutrition Assistance Program $137,986
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $129,992
15.659 National Wildlife Refuge Fund $125,607
93.940 Hiv Prevention Activities_health Department Based $121,784
93.648 Child Welfare Research Training Or Demonstration $101,091
93.090 Guardianship Assistance $97,611
97.042 Emergency Management Performance Grants $92,075
17.285 Apprenticeship USA Grants $77,811
16.738 Edward Byrne Memorial Justice Assistance Grant Program $73,665
93.747 Elder Abuse Prevention Interventions Program $69,341
21.023 Emergency Rental Assistance Program $60,367
21.027 Coronavirus State and Local Fiscal Recovery Funds $59,939
17.225 Unemployment Insurance $56,107
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $49,285
20.205 Highway Planning and Construction $47,951
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $42,856
20.600 State and Community Highway Safety $36,730
93.317 Emerging Infections Programs $34,619
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $33,075
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $29,514
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $26,277
17.245 Trade Adjustment Assistance $16,701
17.801 Jobs for Veterans State Grants $14,000
17.273 Temporary Labor Certification for Foreign Workers $10,504
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $8,248
93.991 Preventive Health and Health Services Block Grant $6,620
94.013 Americorps Volunteers in Service to America $5,934
93.744 Pphf: Breast and Cervical Cancer Screening Opportunities for States, Tribes and Territories Solely Financed by Prevention and Public Health Funds $4,909
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,143
21.019 Coronavirus Relief Fund $-9