Finding 1103143 (2021-003)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2021
Accepted
2025-03-12
Audit: 345703
Organization: City of McKeesport (PA)

AI Summary

  • Core Issue: The City of McKeesport failed to check if the vendor for the ShotSpotter device was on the excluded parties list, violating federal regulations.
  • Impacted Requirements: This oversight breaches Section 2 CFR 200.214 of the Uniform Guidance and the City’s own CDBG procurement policies.
  • Recommended Follow-Up: Ensure future contracts include a verification step using www.sam.gov to confirm vendor eligibility for federal assistance programs.

Finding Text

CONDITION: Per the on-site monitoring report of the City’s Community Development Block Grant (CDBG) Program performed by the Department of Housing and Urban Development dated May 15, 2024, the City purchased a device called ShotSpotter with CDBG contract B-20-MC-42-0106 funding in the amount of $99,000. The City of McKeesport did not verify if the above vendor was on the excluded parties list in the System for Award Management through www.sam.gov. CRITERIA: In accordance with Section 2 CFR 200.214 of the Uniform Guidance, the District is subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict the awarding of contracts to certain parties that are debarred, suspended, or otherwise ineligible to participate in federal assistance programs. In addition, the City’s Community Development Block Grant Policies & Procedures Manual in Section VIII for procurement requires this step to be performed. CAUSE: It was not readily determinable as to why this procedural step was overlooked by applicable City personnel during the procurement process. EFFECT: The City of McKeesport did not comply with the requirements of Section 2 CFR 200.214 of the Uniform Guidance, nor Section VIII of the City’s CDBG Policies & Procedures Manual for procurement, regarding the procedure required to determine whether a contractor/vendor was debarred or suspended from participating in federal assistance programs. QUESTIONED COST: $99,000 RECOMMENDATION: I am recommending that the management of the City utilize the www.sam.gov website for determining whether contractors/vendors are debarred or suspended from participating in federal assistance programs on all future applicable contract awards to ensure compliance with Section 2 CFR 200.214 of the Uniform Guidance, and Section VIII of the City’s CDBG Policies & Procedures Manual for procurement. VIEWS OF RESPONSIBLE OFFICIALS: The City concurs with the above noted finding and addresses this issue in the ‘Corrective Action Plan’ included within this report.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 526697 2021-001
    Material Weakness
  • 526698 2021-001
    Material Weakness
  • 526699 2021-001
    Material Weakness
  • 526700 2021-001
    Material Weakness
  • 526701 2021-003
    Material Weakness
  • 526702 2021-001
    Material Weakness
  • 526703 2021-001
    Material Weakness
  • 526704 2021-002
    Material Weakness
  • 526705 2021-004
    Material Weakness
  • 526706 2021-005
    Material Weakness
  • 1103139 2021-001
    Material Weakness
  • 1103140 2021-001
    Material Weakness
  • 1103141 2021-001
    Material Weakness
  • 1103142 2021-001
    Material Weakness
  • 1103144 2021-001
    Material Weakness
  • 1103145 2021-001
    Material Weakness
  • 1103146 2021-002
    Material Weakness
  • 1103147 2021-004
    Material Weakness
  • 1103148 2021-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.62M
14.218 Community Development Block Grants/entitlement Grants $88,624