Finding 1162301 (2024-007)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-11-13

AI Summary

  • Core Issue: The District failed to check if contractors were debarred or suspended before awarding contracts under federal funds.
  • Impacted Requirements: This oversight violates 2 CFR Section 200.214, which mandates verification of eligibility for federal assistance programs.
  • Recommended Follow-Up: The District should implement procedures to ensure compliance with federal verification requirements for all future contracts.

Finding Text

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Passed through the Pennsylvania Department of Agriculture, Grant Period - Year ended December 31, 2024. Criteria: Title 2 CFR Section 200.214 of the Uniform Guidance subjects nonfederal entities to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The District did not verify the parties were not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs prior to awarding contracts. Cause: The District Manager was not aware of the District’s responsibility to verify that parties were not suspended or debarred. Effect: Contracts under the federal program may improperly be awarded to excluded or ineligible parties. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The District should apply the guidance in section 200.214 of the Uniform Guidance in determining whether parties are excluded or ineligible for participation in Federal programs. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

Corrective Action Plan

U.S DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Grant Period - Year Ended December 31, 2024. Planned corrective Action: The District will review federal suspended and debarred listings prior to awarding any projects. Person Responsible: BCCD Manager Anticipated Completion Date: 11/12/2025

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1162294 2024-006
    Material Weakness Repeat
  • 1162295 2024-007
    Material Weakness Repeat
  • 1162296 2024-008
    Material Weakness Repeat
  • 1162297 2024-006
    Material Weakness Repeat
  • 1162298 2024-007
    Material Weakness Repeat
  • 1162299 2024-008
    Material Weakness Repeat
  • 1162300 2024-006
    Material Weakness Repeat
  • 1162302 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.12M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $367,867
93.659 ADOPTION ASSISTANCE $307,223
66.466 GEOGRAPHIC PROGRAMS - CHESAPEAKE BAY PROGRAM $84,015
97.039 HAZARD MITIGATION GRANT $55,200
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $50,186
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $49,312
93.788 OPIOID STR $47,205
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $44,725
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $30,157
93.090 GUARDIANSHIP ASSISTANCE $29,159
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $24,463
93.563 CHILD SUPPORT SERVICES $23,766
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $21,558
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $19,057
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $17,208
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $8,176
93.658 FOSTER CARE TITLE IV-E $7,746
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $5,000
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $5,000
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $4,632
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $4,242
93.778 MEDICAL ASSISTANCE PROGRAM $4,009
90.404 HAVA ELECTION SECURITY GRANTS $3,000
93.667 SOCIAL SERVICES BLOCK GRANT $1,500
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $859
93.472 TITLE IV-E PREVENTION PROGRAM $46