FAC Explorer

Finding 1161545 (2024-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-10-29
Audit: 371432
Organization: Pueblo County Colorado (CO)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The County lacked proper procurement documentation for all five contracts tested, violating federal standards.
  • Impacted Requirements: Non-federal entities must adhere to procurement standards in 2 CFR sections 200.318-326, ensuring compliance with federal, state, and local laws.
  • Recommended Follow-Up: The County should strictly follow its internal procurement procedures and maintain thorough documentation to avoid future compliance issues.

Finding Text

Criteria or specific requirement: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. This procurement process must be documented with proper supporting documentation. Condition: The County did not have proper procurement documentation available for the contracts tested in the audit. Questioned costs: None Context: Five of the five contracts tested did not have the proper supporting documentation to demonstrate that procurement procedures were followed in accordance with the County’s procurement policy. Cause: The contracts were in process before the funding was assigned to the projects and there was turnover at the County. Effect: Failure to document the procurement process exposes the County to the risk that the County’s procurement policy was not followed before the contracts were awarded. Repeat Finding: Yes, repeat of prior year finding 2023-003. Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies and procedures to ensure that future awards or contracts with expenditures of American Rescue Plan (APRA) funds will follow the procurement guidelines outlined in the US Treasury rules and regulations as well as County procurement policies. Most of the 2024 expenditures were part of contracts that were already in place when the original findings came out in September 2023 so this could not be corrected. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 31, 2025

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1161539 2024-001
    Material Weakness Repeat
  • 1161540 2024-001
    Material Weakness Repeat
  • 1161541 2024-001
    Material Weakness Repeat
  • 1161542 2024-001
    Material Weakness Repeat
  • 1161543 2024-002
    Material Weakness Repeat
  • 1161544 2024-002
    Material Weakness Repeat
  • 1161546 2024-003
    Material Weakness Repeat
  • 1161547 2024-003
    Material Weakness Repeat
  • 1161548 2024-003
    Material Weakness Repeat
  • 1161549 2024-004
    Material Weakness Repeat
  • 1161550 2024-004
    Material Weakness Repeat
  • 1161551 2024-004
    Material Weakness Repeat
  • 1161552 2024-005
    Material Weakness Repeat
  • 1161553 2024-005
    Material Weakness Repeat
  • 1161554 2024-005
    Material Weakness Repeat
  • 1161555 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance to Needy Families $9.00M
93.568 Low-Income Home Energy Assistance (DSS) $4.09M
93.778 Title XIX, Medicaid Medical Assistance Program $3.84M
93.575 Child Care & Development Block Grant $2.76M
93.658 Foster Care - Title IV-E $2.46M
93.563 Title IV-D, Child Support Services $2.43M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $2.04M
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES NON-CASH) $1.72M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $1.32M
93.659 Adoption Assistance $1.22M
81.042 Weatherization Assistance for Low-Income Persons $1.05M
21.027 COVID-19 Coronavirus State and Local Fiscal $1.05M
93.471 Title IV-E Kinship Navigator Program $932,869
93.045 Title III, Part C - Nutrition Services $898,205
93.568 Low-Income Home Energy Assistance (HHS) $634,731
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM (COMMODITIES - NON-CASH) $584,468
93.667 Social Services Block Grant - Title XX $582,816
90.404 HAVA Election Security Grants $551,213
93.044 Title III, Part B - Grants for Supportive Services and Senior Centers $510,878
93.472 Title IV-E Prevention Program $454,898
93.959 Substance Abuse Prevention and Treatment Block Grant $321,830
93.569 Community Services Block Grant $315,199
97.067 Homeland Security Grant $297,659
93.778 Single Entry Point, Medical Assistance Program $198,179
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS $176,829
93.090 Guardianship Assistance $151,493
93.958 Block Grant for Community Mental Health Services $144,829
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM (ADMIN) $124,486
93.645 Child Welfare Services-State Grants Title IV-B $107,002
97.042 Emergency Management Performance Grant $91,688
16.738 Edward Byrne Memorial Justice Assistance Grant $82,763
93.674 Chafee Foster Care Independence Program $79,860
93.041 Title VII - Chapter 3 - Programs for Prevention of Elder Abuse, Neglect, and Exploitation $69,167
16.575 Crime Victim Assistance (Sheriff) $60,298
16.606 State Criminal Alien Assistance Program $58,154
93.592 Family Violence Prevention and Services/Discretionary $37,381
93.634 Applied Research in Child Welfare (ARCH) $30,965
16.575 Crime Victim Assistance (DA) $30,600
93.517 Affordable Care Act - ADRC $29,193
93.052 Title III, Part E - National Family Caregiver Support $24,385
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds $15,298
93.043 Title III, Part D - Disease Prevention and Health Promotion Services $14,781
93.053 Nutrition Services Incentive Program (USDA) $10,584
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMIN) $9,996
16.922 Federal Forfeiture Funds $9,272
93.747 COVID-19 - Elder Abuse Prevention Interventions Program $4,839
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $4,735
16.543 Missing Children's Assistance $4,412
20.616 National Priority Safety Programs $4,121
93.556 Promoting Safe & Stable Families $1,204