Finding 1099064 (2024-001)

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Requirement
AB
Questioned Costs
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Year
2024
Accepted
2025-02-10
Audit: 341865
Organization: Culberson County, Texas (TX)

AI Summary

  • Core Issue: The County's policy requires equipment purchases over $50,000 to use "Buy Board" contracts, but it fails to comply with federal regulations regarding micro purchases under $10,000.
  • Impacted Requirements: The County did not maintain necessary self-certification documentation for purchases up to $50,000, leading to a lack of monitoring for vendor suspension and debarment.
  • Recommended Follow-Up: Establish a process to ensure compliance with federal regulations and maintain required documentation to support risk assessments for higher purchase thresholds.

Finding Text

Condition and Effect– The County’s current policy for purchase of equipment >= $50,000 be purchased through “Buy Board” contract to ensure compliance with Federal regulations for procurement and monitoring of vendors for suspension and debarment. However; Federal regulations establish a “micro purchases” threshold of $10,000 for simplified acquisition procedures. There is provision for grantees to establish a higher threshold up to $50,000 on an annual basis and grantee must maintain self-certification documentation to clearly describe justification including a risk assessment. The County was unable to provide such documentation. The performance of the County’s current policy resulted in $320,967 of $426,837 in purchases >= $10,000 not being subjected to procurement or vendor suspension and debarment monitoring.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 State, Local & Tribal Support $421,388
21.027 Coronavirus State and Local Fiscal Recovery Funds $255,490
15.000 Payment in Lieu of Taxes $200,706