Finding 1106257 (2023-007)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2025-03-24
Audit: 347804
Organization: Hill County, Montana (MT)
Auditor: Kcoe Isom LLP

AI Summary

  • Core Issue: Hill County failed to verify that a contractor was not suspended or debarred before entering into a contract for ARPA funds.
  • Impacted Requirements: Compliance with 31 CFR section 19.300 is necessary to ensure contractors are eligible for federal awards.
  • Recommended Follow-Up: The County must implement a verification process for contractors and update its Procurement Policy to include Suspension and Debarment checks.

Finding Text

Condition: Hill County is responsible for complying with Uniform Guidance and the Suspension and Debarment compliance requirement as required by the contract and federal award documents for ARPA funds. Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Context: In reviewing contract HC 22-120, the County was unable to provide proof that, prior to entering the contract, the County verified the contractor was not suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300. Cause: The County’s Procurement Policy does not address Suspension and Debarment when performed internally rather than by a third party. Effect: Contractors may be suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300, thus putting the County out of compliance with the federal award. Recommendation: Prior to entering into any subawards and contracts with award funds, the County should verify the contractor was not suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300, and document accordingly. Planned Corrective Action: “The County spoke with all the grant coordinators communicating this requirement. The County is aware to check all new contractors. They have requested the information from contractors. The Procurement Policy is under review at this time. The County Attorney issued a statement about the process.”

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 529815 2023-007
    Significant Deficiency Repeat
  • 529816 2023-008
    Significant Deficiency
  • 1106258 2023-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $721,151
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $258,786
97.067 Homeland Security Grant Program $141,453
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $89,438
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $66,411
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $65,280
93.217 Family Planning Services $63,815
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $54,028
93.053 Nutrition Services Incentive Program $46,056
93.069 Public Health Emergency Preparedness $40,016
97.042 Emergency Management Performance Grants $38,803
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $38,585
93.268 Immunization Cooperative Agreements $32,747
21.019 Coronavirus Relief Fund $24,800
16.034 Coronavirus Emergency Supplemental Funding Program $15,640
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $7,167
93.994 Maternal and Child Health Services Block Grant to the States $6,204
10.565 Commodity Supplemental Food Program $3,586
93.581 Improving the Capability of Indian Tribal Governments to Regulate Environmental Quality $3,408
10.578 Wic Grants to States (wgs) $3,201