FAC Explorer

Finding 1096572 (2023-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2025-01-24
Audit: 339690
Organization: City of Allentown (PA)
Auditor: Maher Duessel CPAS

AI Summary

  • Core Issue: The City failed to follow formal procurement procedures for a $3.1 million water main replacement project, violating Uniform Guidance.
  • Impacted Requirements: The procurement process did not meet the standards set in 2 CFR Part 200.318 through 200.327, leading to non-compliance.
  • Recommended Follow-Up: The City should implement procedures to align its purchasing policy with Uniform Guidance procurement standards.

Finding Text

Finding 2023-005 – Procurement Repeat Finding – See Finding 2022-007 US Department of the Treasury – COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The City could not provide evidence that the water main replacement project totaling $3,104,970 for the year ended December 31, 2023 followed formal procurement procedures. The water main replacement contract exceeds the Uniform Guidance formal procurement methods. In addition, in accordance with the Uniform Guidance, a purchase price from the Commonwealth of Pennsylvania COSTARS cooperative purchasing program is considered to be only one competitive price proposal and it cannot replace a full procurement process. Criteria: In accordance with Uniform Guidance procurement requirements found in 2 CFR Part 200.318 through 200.327, the City is required to ensure that procurement methods used for purchases are appropriate based on the dollar amount of the purchase. Cause: Procedures in place to ensure that the proper procurement process is followed were not adequate. Effect: The City was not in compliance with the procurement requirements of the Uniform Guidance. Repeat Finding: Yes Questioned costs: Unknown Recommendation: We recommend that the City establish procedures to ensure that their purchasing policy follows Uniform Guidance procurement standards. View of Responsible Official: The City agrees. See the corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 520108 2023-002
    Material Weakness Repeat
  • 520109 2023-003
    Material Weakness Repeat
  • 520110 2023-004
    Material Weakness Repeat
  • 520111 2023-002
    Material Weakness Repeat
  • 520112 2023-003
    Material Weakness Repeat
  • 520113 2023-004
    Material Weakness Repeat
  • 520114 2023-002
    Material Weakness Repeat
  • 520115 2023-003
    Material Weakness Repeat
  • 520116 2023-004
    Material Weakness Repeat
  • 520117 2023-002
    Material Weakness Repeat
  • 520118 2023-003
    Material Weakness Repeat
  • 520119 2023-004
    Material Weakness Repeat
  • 520120 2023-002
    Material Weakness Repeat
  • 520121 2023-003
    Material Weakness Repeat
  • 520122 2023-004
    Material Weakness Repeat
  • 520123 2023-002
    Material Weakness Repeat
  • 520124 2023-003
    Material Weakness Repeat
  • 520125 2023-004
    Material Weakness Repeat
  • 520126 2023-005
    Material Weakness Repeat
  • 520127 2023-006
    Material Weakness
  • 520128 2023-005
    Material Weakness Repeat
  • 520129 2023-006
    Material Weakness
  • 520130 2023-005
    Material Weakness Repeat
  • 520131 2023-006
    Material Weakness
  • 520132 2023-005
    Material Weakness Repeat
  • 520133 2023-006
    Material Weakness
  • 1096550 2023-002
    Material Weakness Repeat
  • 1096551 2023-003
    Material Weakness Repeat
  • 1096552 2023-004
    Material Weakness Repeat
  • 1096553 2023-002
    Material Weakness Repeat
  • 1096554 2023-003
    Material Weakness Repeat
  • 1096555 2023-004
    Material Weakness Repeat
  • 1096556 2023-002
    Material Weakness Repeat
  • 1096557 2023-003
    Material Weakness Repeat
  • 1096558 2023-004
    Material Weakness Repeat
  • 1096559 2023-002
    Material Weakness Repeat
  • 1096560 2023-003
    Material Weakness Repeat
  • 1096561 2023-004
    Material Weakness Repeat
  • 1096562 2023-002
    Material Weakness Repeat
  • 1096563 2023-003
    Material Weakness Repeat
  • 1096564 2023-004
    Material Weakness Repeat
  • 1096565 2023-002
    Material Weakness Repeat
  • 1096566 2023-003
    Material Weakness Repeat
  • 1096567 2023-004
    Material Weakness Repeat
  • 1096568 2023-005
    Material Weakness Repeat
  • 1096569 2023-006
    Material Weakness
  • 1096570 2023-005
    Material Weakness Repeat
  • 1096571 2023-006
    Material Weakness
  • 1096573 2023-006
    Material Weakness
  • 1096574 2023-005
    Material Weakness Repeat
  • 1096575 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.900 Lead Hazard Reduction Grant Program $1.20M
14.239 Covid-19 Home Investment Partnerships Program $1.16M
14.218 Community Development Block Grants/entitlement Grants $744,623
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $583,035
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $541,525
93.498 Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $311,750
14.218 Covid-19 Community Development Block Grants/entitlement Grants $247,086
14.231 Emergency Solutions Grant Program $216,055
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $173,129
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $167,306
14.239 Home Investment Partnerships Program $164,718
93.268 Immunization Cooperative Agreements $158,678
93.268 Covid-19 Immunization Cooperative Agreements $112,945
93.967 Covid-19 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $112,524
93.069 Public Health Emergency Preparedness $102,007
93.136 Injury Prevention and Control Research and State and Community Based Programs $100,525
20.616 National Priority Safety Programs $95,138
16.710 Public Safety Partnership and Community Policing Grants $87,596
93.994 Maternal and Child Health Services Block Grant to the States $79,828
93.940 Hiv Prevention Activities Health Department Based $72,872
16.922 Equitable Sharing Program $60,413
93.959 Block Grants for Prevention and Treatment of Substance Abuse $46,950
14.901 Healthy Homes Weatherization Cooperation Demonstration Grants $29,884
20.205 Highway Planning and Construction $24,160
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,860
93.991 Preventive Health and Health Services Block Grant $8,504
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $5,279
15.904 Historic Preservation Fund Grants-in-Aid $4,000
14.231 Covid-19 Emergency Solutions Grant Program $195