FAC Explorer

Finding 1078822 (2023-002)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-10-10
Audit: 324412
Organization: Pacific States Marine Fisheries Commission (OR)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Insufficient documentation for procurements, particularly for non-competitive practices, leading to potential noncompliance.
  • Impacted Requirements: Violations of 2 CFR Part 200 regarding procurement standards and internal controls.
  • Recommended Follow-Up: Enhance internal monitoring and ensure proper completion and retention of Sole Source Justification Forms for non-competitive procurements.

Finding Text

Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. Specifically, §200.318 General procurement standards indicates “the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: A selection of procurements did not maintain sufficient documentation that detailed the history of the procurement and justification for using non-competitive practices. Questioned costs: Known questioned costs of $23,890. (NA21NMF4370552 = $4,650, NA22NMF4370355 = $12,440, NA22NMF4360330 = $6,800) Context: In a statistically valid sample, three of forty procurement selections tested, did not have sufficient documentation to justify their acquisition method. One item related to purchase decisions dictated by a subrecipient; however the payment was made directly by the Commission and no justification showing an adequate procurement process was provided by the subrecipient. Two selections related to procurements with a long-standing vendor which was used as the justification for selection, however no documentation was provided for the justification to continue using this vendor. Cause: Insufficient understanding and application of procurement policies when unusual situations arise. Effect: Noncompliance could lead the Commission to enter into contracts with vendors that are not the most suitable for the goods and/or services being procured. Repeat finding: Yes – see finding 2022-001 from the prior year. Recommendation: We recommend increased internal monitoring to ensure that noncompetitive procurements are sufficiently justified, and that internal Sole Source Justification Forms are completed correctly and retained for all vendors procured under noncompetitive methods. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 502372 2023-002
    Significant Deficiency Repeat
  • 502373 2023-002
    Significant Deficiency Repeat
  • 502374 2023-002
    Significant Deficiency Repeat
  • 502375 2023-002
    Significant Deficiency Repeat
  • 502376 2023-002
    Significant Deficiency Repeat
  • 502377 2023-002
    Significant Deficiency Repeat
  • 502378 2023-002
    Significant Deficiency Repeat
  • 502379 2023-002
    Significant Deficiency Repeat
  • 502380 2023-002
    Significant Deficiency Repeat
  • 502381 2023-002
    Significant Deficiency Repeat
  • 502382 2023-002
    Significant Deficiency Repeat
  • 502383 2023-002
    Significant Deficiency Repeat
  • 502384 2023-002
    Significant Deficiency Repeat
  • 502385 2023-002
    Significant Deficiency Repeat
  • 502386 2023-002
    Significant Deficiency Repeat
  • 502387 2023-002
    Significant Deficiency Repeat
  • 502388 2023-002
    Significant Deficiency Repeat
  • 502389 2023-002
    Significant Deficiency Repeat
  • 502390 2023-002
    Significant Deficiency Repeat
  • 502391 2023-002
    Significant Deficiency Repeat
  • 502392 2023-002
    Significant Deficiency Repeat
  • 502393 2023-002
    Significant Deficiency Repeat
  • 502394 2023-002
    Significant Deficiency Repeat
  • 502395 2023-002
    Significant Deficiency Repeat
  • 502396 2023-002
    Significant Deficiency Repeat
  • 502397 2023-003
    Significant Deficiency
  • 502398 2023-003
    Significant Deficiency
  • 502399 2023-003
    Significant Deficiency
  • 502400 2023-003
    Significant Deficiency
  • 502401 2023-003
    Significant Deficiency
  • 502402 2023-003
    Significant Deficiency
  • 502403 2023-003
    Significant Deficiency
  • 502404 2023-003
    Significant Deficiency
  • 502405 2023-003
    Significant Deficiency
  • 502406 2023-003
    Significant Deficiency
  • 502407 2023-003
    Significant Deficiency
  • 502408 2023-003
    Significant Deficiency
  • 502409 2023-003
    Significant Deficiency
  • 502410 2023-003
    Significant Deficiency
  • 502411 2023-003
    Significant Deficiency
  • 502412 2023-003
    Significant Deficiency
  • 502413 2023-003
    Significant Deficiency
  • 502414 2023-003
    Significant Deficiency
  • 502415 2023-003
    Significant Deficiency
  • 502416 2023-003
    Significant Deficiency
  • 502417 2023-003
    Significant Deficiency
  • 502418 2023-003
    Significant Deficiency
  • 502419 2023-003
    Significant Deficiency
  • 502420 2023-003
    Significant Deficiency
  • 502421 2023-003
    Significant Deficiency
  • 502422 2023-003
    Significant Deficiency
  • 502423 2023-003
    Significant Deficiency
  • 502424 2023-003
    Significant Deficiency
  • 502425 2023-003
    Significant Deficiency
  • 1078814 2023-002
    Significant Deficiency Repeat
  • 1078815 2023-002
    Significant Deficiency Repeat
  • 1078816 2023-002
    Significant Deficiency Repeat
  • 1078817 2023-002
    Significant Deficiency Repeat
  • 1078818 2023-002
    Significant Deficiency Repeat
  • 1078819 2023-002
    Significant Deficiency Repeat
  • 1078820 2023-002
    Significant Deficiency Repeat
  • 1078821 2023-002
    Significant Deficiency Repeat
  • 1078823 2023-002
    Significant Deficiency Repeat
  • 1078824 2023-002
    Significant Deficiency Repeat
  • 1078825 2023-002
    Significant Deficiency Repeat
  • 1078826 2023-002
    Significant Deficiency Repeat
  • 1078827 2023-002
    Significant Deficiency Repeat
  • 1078828 2023-002
    Significant Deficiency Repeat
  • 1078829 2023-002
    Significant Deficiency Repeat
  • 1078830 2023-002
    Significant Deficiency Repeat
  • 1078831 2023-002
    Significant Deficiency Repeat
  • 1078832 2023-002
    Significant Deficiency Repeat
  • 1078833 2023-002
    Significant Deficiency Repeat
  • 1078834 2023-002
    Significant Deficiency Repeat
  • 1078835 2023-002
    Significant Deficiency Repeat
  • 1078836 2023-002
    Significant Deficiency Repeat
  • 1078837 2023-002
    Significant Deficiency Repeat
  • 1078838 2023-002
    Significant Deficiency Repeat
  • 1078839 2023-003
    Significant Deficiency
  • 1078840 2023-003
    Significant Deficiency
  • 1078841 2023-003
    Significant Deficiency
  • 1078842 2023-003
    Significant Deficiency
  • 1078843 2023-003
    Significant Deficiency
  • 1078844 2023-003
    Significant Deficiency
  • 1078845 2023-003
    Significant Deficiency
  • 1078846 2023-003
    Significant Deficiency
  • 1078847 2023-003
    Significant Deficiency
  • 1078848 2023-003
    Significant Deficiency
  • 1078849 2023-003
    Significant Deficiency
  • 1078850 2023-003
    Significant Deficiency
  • 1078851 2023-003
    Significant Deficiency
  • 1078852 2023-003
    Significant Deficiency
  • 1078853 2023-003
    Significant Deficiency
  • 1078854 2023-003
    Significant Deficiency
  • 1078855 2023-003
    Significant Deficiency
  • 1078856 2023-003
    Significant Deficiency
  • 1078857 2023-003
    Significant Deficiency
  • 1078858 2023-003
    Significant Deficiency
  • 1078859 2023-003
    Significant Deficiency
  • 1078860 2023-003
    Significant Deficiency
  • 1078861 2023-003
    Significant Deficiency
  • 1078862 2023-003
    Significant Deficiency
  • 1078863 2023-003
    Significant Deficiency
  • 1078864 2023-003
    Significant Deficiency
  • 1078865 2023-003
    Significant Deficiency
  • 1078866 2023-003
    Significant Deficiency
  • 1078867 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.512 Central Valley Project Improvement Act, Title Xxxiv $1.59M
11.407 Interjurisdictional Fisheries Act of 1986 $1.19M
11.022 Bipartisan Budget Act of 2021 $839,709
11.436 Columbia River Fisheries Development Program $742,334
11.437 Pacific Fisheries Data Program $553,526
11.438 Pacific Coast Salmon Recovery Pacific Salmon Treaty Program $502,078
11.477 Fisheries Disaster Relief $304,120
11.469 Congressionally Identified Awards and Projects Adoption of Electronic Monitoring in Ak $173,339
11.439 Marine Mammal Data Program $170,137
15.661 Lower Snake River Compensation Plan $129,748
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $104,670
15.648 Central Valley Project Improvement Act (cvpia) $103,196
15.808 U.s. Geological Survey Research and Data Collection Stream Flow Permeance (flowper) and (roadstr) $94,335
11.472 Unallied Science Program $63,245
81.999 Bonneville Power Administration - Environment, Fish and Wildlife $61,950
15.605 Sport Fish Restoration $59,498
11.454 Covid 19 - Unallied Management Projects $56,028
15.808 U.s. Geological Survey Research and Data Collection Science, Data Management, Logistical Support $49,693
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $41,249
15.608 Fish and Wildlife Management Assistance $26,683
11.441 Regional Fishery Management Councils $8,078