FAC Explorer

Finding 1153344 (2024-011)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-09-17
Audit: 366553
Organization: County of Trinity (CA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Management did not check if contract parties were debarred or suspended before awarding contracts.
  • Impacted Requirements: This oversight violates 2 CFR 200 Appendix II (H) and OMB guidelines regarding contract awards.
  • Recommended Follow-Up: Improve procurement controls to ensure verification of debarred or suspended status for all parties before transactions.

Finding Text

Criteria: Per 2 CFR 200 Appendix II (H) Debarment and Suspension (Executive Orders 12549 and 12689)—A contract award (see 2 CFR 180.220) must not be made to parties listed on the governmentwide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549. Condition: During our testing, we noted that management’s review of contracts did not include a review to ensure that the party was not debarred, suspended or otherwise excluded. Questioned costs: None noted. Context: Audit procedures included a review of the six agreements during the year ended June 30, 2024. For all of the items reviewed management did not obtain verification that the party was not debarred, suspended or otherwise excluded, prior to entering into the transactions. However, upon subsequent review, no parties were determined to be debarred, suspended or otherwise excluded. Cause: The County’s procurement process did not include a requirement that required a verification of debarred or suspended status. Effect: Amounts could be paid to parties that are debarred, suspended or otherwise excluded. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management enhance the procurement controls to ensure that all required parties are reviewed for suspension and debarment prior to entering the transaction. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1153311 2024-004
    Material Weakness Repeat
  • 1153312 2024-004
    Material Weakness Repeat
  • 1153313 2024-004
    Material Weakness Repeat
  • 1153314 2024-004
    Material Weakness Repeat
  • 1153315 2024-004
    Material Weakness Repeat
  • 1153316 2024-004
    Material Weakness Repeat
  • 1153317 2024-004
    Material Weakness Repeat
  • 1153318 2024-005
    Material Weakness Repeat
  • 1153319 2024-005
    Material Weakness Repeat
  • 1153320 2024-005
    Material Weakness Repeat
  • 1153321 2024-005
    Material Weakness Repeat
  • 1153322 2024-005
    Material Weakness Repeat
  • 1153323 2024-005
    Material Weakness Repeat
  • 1153324 2024-005
    Material Weakness Repeat
  • 1153325 2024-006
    Material Weakness Repeat
  • 1153326 2024-007
    Material Weakness Repeat
  • 1153327 2024-008
    Material Weakness Repeat
  • 1153328 2024-008
    Material Weakness Repeat
  • 1153329 2024-009
    Material Weakness Repeat
  • 1153330 2024-009
    Material Weakness Repeat
  • 1153331 2024-009
    Material Weakness Repeat
  • 1153332 2024-009
    Material Weakness Repeat
  • 1153333 2024-009
    Material Weakness Repeat
  • 1153334 2024-009
    Material Weakness Repeat
  • 1153335 2024-009
    Material Weakness Repeat
  • 1153336 2024-010
    Material Weakness Repeat
  • 1153337 2024-011
    Material Weakness Repeat
  • 1153338 2024-011
    Material Weakness Repeat
  • 1153339 2024-011
    Material Weakness Repeat
  • 1153340 2024-011
    Material Weakness Repeat
  • 1153341 2024-011
    Material Weakness Repeat
  • 1153342 2024-011
    Material Weakness Repeat
  • 1153343 2024-011
    Material Weakness Repeat
  • 1153345 2024-011
    Material Weakness Repeat
  • 1153346 2024-011
    Material Weakness Repeat
  • 1153347 2024-011
    Material Weakness Repeat
  • 1153348 2024-011
    Material Weakness Repeat
  • 1153349 2024-011
    Material Weakness Repeat
  • 1153350 2024-011
    Material Weakness Repeat
  • 1153351 2024-011
    Material Weakness Repeat
  • 1153352 2024-011
    Material Weakness Repeat
  • 1153353 2024-011
    Material Weakness Repeat
  • 1153354 2024-011
    Material Weakness Repeat
  • 1153355 2024-011
    Material Weakness Repeat
  • 1153356 2024-011
    Material Weakness Repeat
  • 1153357 2024-012
    Material Weakness Repeat
  • 1153358 2024-012
    Material Weakness Repeat
  • 1153359 2024-012
    Material Weakness Repeat
  • 1153360 2024-012
    Material Weakness Repeat
  • 1153361 2024-012
    Material Weakness Repeat
  • 1153362 2024-012
    Material Weakness Repeat
  • 1153363 2024-012
    Material Weakness Repeat
  • 1153364 2024-013
    Material Weakness Repeat
  • 1153365 2024-013
    Material Weakness Repeat
  • 1153366 2024-013
    Material Weakness Repeat
  • 1153367 2024-013
    Material Weakness Repeat
  • 1153368 2024-013
    Material Weakness Repeat
  • 1153369 2024-013
    Material Weakness Repeat
  • 1153370 2024-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $2.83M
14.239 Home Investment Partnership Program (outstanding Loan) $2.43M
93.659 Adoption Assistance $1.62M
10.665 Schools and Roads - Title I $1.57M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.12M
21.032 Local Assistance and Tribal Consistency Fund $927,215
14.228 Community Development Block Grants/entitlement Grants (outstanding Loan) $800,520
93.658 Arra-Foster Care Title IV-E $768,782
93.959 Block Grants for Prevention and Treatment of Substance Abuse (sapt) $432,887
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $402,451
93.658 Foster Care Title IV-E $359,923
10.691 Usda Forest Service Good Neighbor Agreement $238,350
93.958 Substance Abuse and Mental Health Services Administration (samsha) $233,764
16.575 Crime Victim Witness Program $219,710
93.889 Hospital Preparedness Program (hpp) $177,020
93.069 Public Health Emergency Preparedness Program (phep) $171,602
93.967 California Strengthening Public Health Initiative (casphi) $161,459
20.509 Formula Grants for Rural Areas Cares Act $109,388
20.205 Emergency Relief Program $101,283
93.268 Covid-19 Immunization Cooperative Agreements - Covid-19 Round 3 $101,071
20.509 Formula Grants for Rural Areas $99,861
93.323 Covid-19 Public Health Emergency Response - Elc Expansion & Strategy Totals $82,859
93.977 Cdc/public Health Emergency Preparedness - Dis Wfd $76,682
10.665 Schools and Roads - Title III $74,397
93.994 Maternal and Child Health Services Block Grant to the States $71,389
15.512 Technical Assistance Grant -Bureau of Rec $63,594
93.563 Child Support Enforcement $63,410
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds Under the American Rescue Plan Act $61,940
93.391 Cdc/public Health Emergency Preparedness - California Equitable Recovery Initiative $55,340
97.036 Homeland Security Grant Program $53,408
93.590 Community Based Child Abuse Prevention Grants $51,663
97.042 Emergency Management Performance $49,697
16.585 Adult Drug Treatment Court $42,231
20.106 Covid-19 Corona Virus Aid, Relief and Economic Security Act $40,076
93.667 Social Services Block Grant $39,200
93.959 Covid-19 Sabg Supplemental - Arpa $37,943
93.674 Chafee Foster Care Independence Program $27,495
93.268 Covid-19 Immunization Cooperative Agreements - Covid-19 Round 4 $25,818
16.922 Domestic Cannabis Eradication Supression Program (cep) $25,371
93.268 Immunization Cooperative Agreements - Vpd Prevention/control $23,821
20.616 Child Passenger Safety Program $21,482
97.067 Homeland Security Grant Program $18,999
93.747 Elder Abuse Prevention Interventions Program $18,518
20.205 Hazzard Elimination Safety Program $17,480
93.354 Covid-19 Public Health Emergency Response - Wfd $16,920
84.027 Special Education Grants (idea) $16,329
93.090 Guardianship Assistance $14,937
93.778 Medical Assistance Programs $14,913
93.778 Medical Assistance Programs - Title Xix $12,354
10.704 Usda Forest Service CO-Op Le Patrol Shasta Trinity Nf $11,899
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,541
14.228 Community Development Block Grant $10,548
20.205 Highway Planning and Construction $9,721
10.025 Glassy-Winged Sharpshooter (gwss) Contract $9,435
93.778 Medical Assistance Programs - Chdp $8,948
93.788 Trinity Opioid Safety Coalition $6,462
10.704 Usda Forest Service CO-Operative Le Controlled Substance Six Rivers Nf $3,791
10.704 Usda Forest Service CO-Op Le Controlled Substance Shasta-Trinity $3,437
93.778 Medical Assistance Programs - Foster Care $3,045
93.767 Children's Health Insurance Program $2,461
10.025 Detection Trapping Contract $1,958
20.106 Airport Improvement Program Faa $1,885
93.556 Promoting Safe and Stable Families $1,274
10.572 Wic Farmers' Market Nutrition Program (fmnp) $190