Finding 1151140 (2025-006)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-08-26
Audit: 364976
Organization: Village of Marion (MI)
Auditor: Uhy LLP

AI Summary

  • Core Issue: The Village lacks procedures to verify that contractors are not suspended or debarred before entering into federal contracts.
  • Impacted Requirements: This noncompliance with 2 CRF Section 180.300 poses a risk of contracting with excluded parties, violating Uniform Guidance.
  • Recommended Follow-Up: The Village Council should update policies to include verification controls for all contractors, not just those funded by federal grants.

Finding Text

2024-006 Suspension and Debarment Program Title: Capitalization Grants for Drinking Water State Revolving Fund Assistance Listing Number: 66.468 Federal Agency: U.S. Environmental Protection Agency (EPA) Federal Award Number: N/A Federal Award Year: Fiscal year 2025 Pass-Through Entities: Michigan Department of Environment, Great Lakes, and Energy (EGLE) Type of Compliance: Material weakness and material noncompliance Criteria: Per 2 CRF Section 180.300, recipients must have procedures in place for verifying that an entity with which they plan to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Village had no control procedures in place for ensuring contractors performing work on federal projects were not suspended or debarred. Cause: There were no controls in place to ensure vendors are not suspended, debarred, or otherwise excluded. Effect: The Village risks entering into contracts with excluded parties, which would be considered noncompliance with the Uniform Guidance. Questioned Costs: None. Although there was no verification that the contractors were not suspended or debarred prior to the audit, a subsequent check was performed to verify the vendor was not suspended or debarred. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: None Recommendations: The Village Council should, as soon as possible, update its policies to include controls for verifying contractors are not suspended or debarred. Although this is a requirement only for contracts involving the use of federal funds, the Village may want to update its policies over all procurements, not just those related to federally funded projects. Views of Responsible Officials: The Village’s engineer, Fleis & Vandenbrink, has searched the state procurement office webpage to check if any vendor for a federal project is on the debarment list, which they are not. In the future, as part of Federal Grant Funding implementation, the Village will ensure that vendors are not debarred or suspended from federal funding awards, whether they check the list themselves or have the engineer do it as part of the bidding process and retain proper documentation.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
66.468 Capitalization Grants for Drinking Water State Revolving Funds $3.13M
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,946