Finding 1166202 (2025-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-12-22
Audit: 377112
Organization: City of Marine City (MI)

AI Summary

  • Core Issue: The City failed to verify if vendors were suspended or debarred before awarding contracts over $25,000.
  • Impacted Requirements: Nonfederal entities must not contract with suspended or debarred parties, risking ineligible federal fund reimbursements.
  • Recommended Follow-Up: Review and update purchasing policies, and implement checklists or workflows to ensure compliance with vendor eligibility checks.

Finding Text

CRITERIA: Nonfederal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. This includes contracts for goods awarded under a nonprocurement transaction expected to equal or exceed $25,000. CONDITION: The City did not check excluded parties list or seek other confirmation to confirm vendors expected to equal or exceed $25,000 were not suspended or debarred. CAUSE: Management did not carefully review the grant policy for compliance requirements, including changes in accounting processes and procedures. EFFECT: The City could pay a vendor with federal funds who is not eligible for reimbursements with federal funds and be required to return grant funds. RECOMMENDATION: The City should carefully review the new policies and procedures related to purchasing and consider making a checklist or implementing additional workflows in the accounting system to ensure compliance. RESPONSE: The practice of checking the debarment list had occurred in the past; the keeping of a "proof of practice" was not done. Going forward, this practice will be documented.

Corrective Action Plan

RESPONSE: The practice of checking the debarment list had occurred in the past; the keeping of a "proof of practice" was not done. Going forward, this practice will be documented. TIMEFRAME FOR CORRECTIVE ACTION: Immediate. RESPONSIBLE CONTACT PERSON: Katy Posey, Financial Director/Treasurer

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Other Findings in this Audit

  • 1166200 2025-003
    Material Weakness Repeat
  • 1166201 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.51M
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $1,285