Finding 1105640 (2024-001)

• Assistance Listing Number 10.720 • Assistance Listing Title Infrastructure Investment and Jobs Act Community Wildfire Defense Grants • Name of Federal Agency Department of Agriculture • Federal Award Identification number and year 23DG11052012196 - 2024 • Name of pass-through Entity N/A • Criteria Per the Award Agreement, the Debarment and Suspension section states the following: “All subrecipients and contractors must complete the form AD-1048, Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion, Lower Tier Covered Transactions. Blank forms are available electronically. Completed forms must be kept on file with the primary recipient.” • Condition The District reviewed all contractors for debarment or suspension through the SAM.gov site, however no documentation was left regarding the review nor the completion of form AD-1048 for the contractors used to pay with grant funds. • Effect Not having form AD-1048 complete, the District open themselves to potential liability risk that could arise from the contractors the District uses. • Cause Due to staff oversight, the District thought a review of the contractors through SAM.gov was sufficient as completing form AD-1048. Even though all contractors have been cleared, this does not excuse the District from not completing a form that the Grant requires them to do for using contractors. • Recommendation We recommend that the District complete form AD-1048 for all contactors that are being used in regard to the grant. Procedures should be put to place to ensure that any new contractor used by the District has the necessary forms filled out as subject to the grants terms. • View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the District.