Finding 1157017 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: The program did not follow proper procurement procedures for large purchases using grant funds.
  • Impacted Requirements: Failure to obtain necessary price quotations violated Federal procurement standards.
  • Recommended Follow-Up: Ensure all procurement policies are documented and adhered to, in line with Federal, State, and local regulations.

Finding Text

U.S. Department of Agriculture Passed through Alabama Department of Public Health Program: Water and Waste Grants and Loans and Loan Guarantees Assistance Listing Number: 10.770 Noncompliance / Significant Deficiency Procurement Criteria An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR § 200.317 through 200.327. Condition The Program made three large purchase using grants funds exceeding the micro-purchase threshold without obtaining price or rate quotations from an adequate number of qualified sources. Cause The Program was not fully educated on procurement policies when it came to grant funds, so they were not aware that bids or price comparisons were necessary for the purchases. Effect Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed or subject the entity to possible claims. Recommendation We recommend management adhere to the Federal, State, and local regulations for all procurements using Federally sourced funds by ensuring policies and procedures are documented and followed in accordance with Uniform Guidance requirements. Management's Response Management agrees with our recommendation and finding and will work to adhere to all applicable procurement policies.

Corrective Action Plan

Corrective Action Plan The Program will develop an internal procurement policy with reference to the appropriate Federal, State, and local laws, regulations, and standards. The documented policy will be used when initiating and approving purchases under Federal grant programs, so they can ensure that they are in compliance with Uniform Guidance. Individual(s) Responsible Sherry Bradley Completion Date Discussion is ongoing regarding the plan; it will be implemented by the end of 2025.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
10.770 Water and Waste Grants and Loans and Loan Guarantees (section 306c) $884,541
21.027 Coronavirus State and Local Fiscal Recovery Funds $703,460
10.761 Water and Waste Technical Assistance and Training Grants $83,916