Finding Text
Federal Assistance Listing Number: 21.027
Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: U.S. Department of Treasury
Award Period: July 1, 2022 to June 30, 2023
Criteria or Specific Requirements:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Award require that Contracts be awarded to the responsible offeror whose proposal is most
advantageous to the non-Federal entity, with price and other factors considered.
Condition:
Based on our review of subjective scoring sheets completed by members of a selection panel for one
request for qualifications (RFQ) process, we noted that the project was awarded to the consultant with
the lower cumulative score. Additionally, upon review of the staff report for the project, we noted that
the staff report indicated there were 4 members on the selection panel, yet we were provided with 5
scoring sheets.
Upon inquiry of why the consultant with the lower score was selected and why fewer members of the
selection committee were indicated on the staff report than what was expected (based on the number
of scoring sheets provided), we were informed that one scoring sheet was excluded from the staff
report because it was considered to be an outlier. The exclusion of this scoring sheet resulted in the
consultant selected having a higher cumulative score.
We were subsequently informed by management that this is the same contract mentioned in finding
2022-005 in the 2022 Single Audit report. This finding is repeated this year as there were
disbursements made from the said contract during the FY 2022-2023. We selected four additional
scoring sheets to test and noted that the number of members of the selection panel agrees with the
number of scoring sheets provided.
Cause:
The scoring sheet of one selection panel member was excluded from the RFQ results presented to
the City Council.
Effect:
Incomplete information was presented to the City Council for the selection of the consultant for the
project.
Questioned Costs:
None.
Repeat finding:
Yes, see Summary Schedule of Prior Year Audit Findings 2022-005.
Recommendation:
We recommend that unaltered results of RFQ procedures be presented to the City Council. If staff
believes there are reasons why a consultant, other than the one with the highest cumulative score
should be selected, they may present their recommendation to select the consultant with a lower score
to City Council.
Views of responsible officials and planned corrective actions:
This has been corrected. The Contracts and Procurement Manager reviews all RFPs and RFQs and
is present during the evaluation review.