Finding 1106384 (2024-011)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-03-25
Audit: 348011
Organization: Rosebud County (MT)

AI Summary

  • Core Issue: The county failed to monitor compliance with grant terms, specifically regarding contractor regulations and Buy American requirements.
  • Impacted Requirements: Non-compliance with 2 CFR 180.330 and lack of documentation for the source of materials used in grant-funded projects.
  • Recommended Follow-Up: Implement procedures to ensure compliance with federal regulations and retain necessary documentation for all procurement activities.

Finding Text

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; AIRPORT IMPROVEMENT PROGRAM; AL No. 20.106, GRANT No’s 3-30-0029-019-2023, 3-30-0029-020-2023 and 3-30-0029-017-2022, YEAR ENDED JUNE 30, 2024 Criteria: Per section 19(b) of the grant contracts, the county must require prime contractors to comply with 2 CFR 180.330 when entering into lower-tier transactions with their contractors and sub-contractors. Condition: 1. The county did not monitor the prime contractor’s compliance with section 19(b) of the grant contract. Criteria: Special Conditions Section 29 of the grant contracts requires the county to abide by Buy American Executive Orders. Condition 2: The county did not have supporting documentation as to the source and origin of steel and manufactured products used on the grant funded projects. Cause: The county does not have a system in place that will allow full compliance with all grant terms and conditions. Effect: Non-compliance with grant terms and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward. The county should obtain the required certifications in order to verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Additionally, the county should request and retain supporting documentation as to the source and origin of steel and manufactured products as required by the Buy American Executive Orders. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 529941 2024-011
    Material Weakness
  • 529942 2024-011
    Material Weakness
  • 529943 2024-011
    Material Weakness
  • 529944 2024-010
    Material Weakness
  • 529945 2024-010
    Material Weakness
  • 529946 2024-010
    Material Weakness
  • 1106383 2024-011
    Material Weakness
  • 1106385 2024-011
    Material Weakness
  • 1106386 2024-010
    Material Weakness
  • 1106387 2024-010
    Material Weakness
  • 1106388 2024-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.032 Local Assistance and Tribal Consistency Fund $429,281
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $119,706
20.939 Safe Streets and Roads for All $82,013
16.575 Crime Victim Assistance $56,550
10.665 Schools and Roads - Grants to States $47,863
93.069 Public Health Emergency Preparedness $33,443
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $30,542
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,650
10.664 Cooperative Forestry Assistance $17,705
93.994 Maternal and Child Health Services Block Grant to the States $7,596
93.268 Immunization Cooperative Agreements $6,979
97.067 Homeland Security Grant Program $4,720
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $2,706
16.607 Bulletproof Vest Partnership Program $1,910