FAC Explorer

Finding 1090606 (2023-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-12-13
Audit: 332366
Organization: Pueblo County Colorado (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacked proper procurement documentation for all contracts tested, violating federal procurement standards.
  • Impacted Requirements: Non-compliance with 2 CFR sections 200.318-326, which mandates documented procurement procedures that align with federal, state, and local laws.
  • Recommended Follow-up: Ensure adherence to internal procurement policies and maintain thorough documentation to prevent future compliance issues.

Finding Text

Criteria or specific requirement: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. This procurement process must be documented with proper supporting documentation. Condition: The County did not have proper procurement documentation available for the contracts tested in the audit. Questioned costs: None Context: Seven of the seven contracts tested did not have the proper supporting documentation to demonstrate that procurement procedures were followed in accordance with the County’s procurement policy. Cause: The contracts were in process before the funding was assigned to the projects and there was turnover at the County. Effect: Failure to document the procurement process exposes the County to the risk that the County’s procurement policy was not followed before the contracts were awarded. Repeat Finding: Yes, repeat of prior year finding 2022-003. Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 514160 2023-001
    Significant Deficiency
  • 514161 2023-001
    Significant Deficiency
  • 514162 2023-002
    Significant Deficiency
  • 514163 2023-002
    Significant Deficiency
  • 514164 2023-003
    Material Weakness Repeat
  • 514165 2023-003
    Material Weakness Repeat
  • 514166 2023-003
    Material Weakness Repeat
  • 514167 2023-004
    Material Weakness Repeat
  • 514168 2023-004
    Material Weakness Repeat
  • 514169 2023-004
    Material Weakness Repeat
  • 514170 2023-005
    Material Weakness Repeat
  • 514171 2023-005
    Material Weakness Repeat
  • 514172 2023-005
    Material Weakness Repeat
  • 514173 2023-006
    Significant Deficiency
  • 514174 2023-006
    Significant Deficiency
  • 514175 2023-006
    Significant Deficiency
  • 1090602 2023-001
    Significant Deficiency
  • 1090603 2023-001
    Significant Deficiency
  • 1090604 2023-002
    Significant Deficiency
  • 1090605 2023-002
    Significant Deficiency
  • 1090607 2023-003
    Material Weakness Repeat
  • 1090608 2023-003
    Material Weakness Repeat
  • 1090609 2023-004
    Material Weakness Repeat
  • 1090610 2023-004
    Material Weakness Repeat
  • 1090611 2023-004
    Material Weakness Repeat
  • 1090612 2023-005
    Material Weakness Repeat
  • 1090613 2023-005
    Material Weakness Repeat
  • 1090614 2023-005
    Material Weakness Repeat
  • 1090615 2023-006
    Significant Deficiency
  • 1090616 2023-006
    Significant Deficiency
  • 1090617 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance to Needy Families $9.55M
93.568 Low-Income Home Energy Assistance (dss) $5.23M
93.778 Title Xix, Medicaid Medical Assistance Program $3.31M
93.658 Foster Care - Title IV-E $3.26M
93.575 Child Care and Development Block Grant $2.89M
10.569 Emergency Food Assistance Program (food Commodities Non-Cash) $2.32M
93.563 Title IV-D, Child Support Enforcement $2.24M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.02M
97.040 Chemical Stockpile Emergency Preparedness $1.75M
93.778 Single Entry Point, Medical Assistance Program $1.58M
93.659 Adoption Assistance $1.29M
81.042 Weatherization Assistance for Low-Income Persons $1.10M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $904,422
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $773,865
10.565 Commodity Supplemental Food Program (commodities - Non-Cash) $633,791
93.667 Social Services Block Grant - Title Xx $599,114
93.044 Title Iii, Part B - Grants for Supportive Services and Senior Centers $588,125
93.045 Title Iii, Part C - Nutrition Services $571,954
93.568 Low-Income Home Energy Assistance (hhs) $448,240
23.032 Local Assistance and Tribal Consistency Fund $406,623
97.036 Disaster Grants - Public Assistance $364,703
97.067 Homeland Security Grant $355,160
14.231 Emergency Solutions Grant Program $320,446
93.569 Community Services Block Grant $306,617
93.959 Substance Abuse Prevention and Treatment Block Grant $238,170
16.738 Edward Byrne Memorial Justice Assistance Grant Program $156,726
93.090 Guardianship Assistance $145,135
93.645 Child Welfare Services-State Grants Title IV-B $142,686
10.565 Commodity Supplemental Food Program (admin) $119,834
93.958 Block Grant for Community Mental Health Services $95,171
97.042 Emergency Management Performance Grant $92,075
16.575 Crime Victim Assistance (sheriff) $79,057
93.053 Nutrition Services Incentive Program (usda) $72,072
93.674 Chafee Foster Care Independence Program $60,703
16.606 State Criminal Alien Assistance Program $50,682
20.616 National Priority Safety Programs $46,914
14.218 Community Development Block Grants $45,678
93.634 Applied Research in Child Welfare (arch) $34,061
16.575 Crime Victim Assistance (da) $30,096
93.052 Title Iii, Part E - National Family Caregiver Support $28,414
93.041 Title Vii - Chapter 3 - Programs for Prevention of Elder Abuse, Neglect, and Exploitation $28,129
93.747 Covid-19 - Elder Abuse Prevention Interventions Program $17,087
16.922 Federal Forfeiture Funds $13,010
10.569 Emergency Food Assistance Program (admin) $10,000
93.043 Title Iii, Part D - Disease Prevention and Health Promotion Services $9,242
93.592 Family Violence Prevention and Services/discretionary $5,906