Finding 1159904 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-10-03
Audit: 370446
Organization: City of Atwater (CA)

AI Summary

  • Core Issue: The City did not keep proper records to show that vendors were verified as not suspended or debarred before contracts were signed.
  • Impacted Requirements: This lack of documentation violates 2 CFR section 180.300, which mandates verification of vendor eligibility in covered transactions.
  • Recommended Follow-Up: Improve record-keeping practices to ensure all verification documentation is consistently maintained for future procurement transactions.

Finding Text

SA2024-001: Lack of Documentation for Suspension or Debarment Verification Criteria Per 2 CFR section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity. Condition The City failed to provide evidence demonstrating the verification of vendor’s eligibility before entering into a procurement contract. Cause The absence of documented proof regarding the verification of vendor’s eligibility for participation in the transaction is attributed to inadequate record-keeping practices rather than a failure to conduct the verification process. It appears that while the verification may have been conducted, the City did not retain sufficient documentation to demonstrate compliance with the requirement. Effect Without proper documentation, the City's procurement process lacks transparency and accountability, leading to challenges in demonstrating compliance with federal regulations. Recommendation The City should enhance its record-keeping practices to ensure that documentation of suspension or debarment verification is consistently maintained for all procurement transactions. Management Response The City has taken action by updating the procedures to now include a requirement for attaching the suspension and debarment verifications as part of the documentation process.

Corrective Action Plan

The City will enhance its record-keeping practices to ensure that documentation of suspension or debarment verification is consistently maintained for all procurement transactions. The City has taken action by updating the procedures to now include a requirement for attaching the suspension and debarment verifications as part of the documentation process.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.96M
93.499 Low Income Household Water Assistance Program $278,933
20.205 Highway Planning and Construction $86,670
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,182