Finding 1169479 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-16
Audit: 382413
Organization: City of Ontario (CA)

AI Summary

  • Core Issue: The City failed to verify the suspension and debarment status of two contractors before entering into procurement contracts.
  • Impacted Requirements: Compliance with 2 CFR section 180.300, which mandates verification to ensure contractors are eligible for federal assistance.
  • Recommended Follow-Up: Implement specific language in procurement contracts and ensure staff complete and document suspension and debarment verifications prior to procurement.

Finding Text

SA2025-001: Suspension or Debarment Verification (Significant Deficiency) Assistance Listing Number: 20.205 Assistance Listing Title: Highway Planning and Construction Name of Federal Agency: U.S. Department of Transportation 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 During performance of testing we noted that the suspension and debarment status of two contractors were not verified prior to entering into procurement contracts. The City did retroactively verify that the two contractors were not suspended or debarred through checking the SAM.gov exclusions list in December 2025, however no such checks in SAM.gov, vendor certifications, or equivalent verification were completed prior to entering into the contracts. Cause The City did not verify the suspension and debarment status of two contractors prior to entering into procurement contracts, and staff were not trained on this compliance requirement. Effect Failure to perform suspension and debarment verification procedures before the procurement of goods or services could result in the payment of federal funds to contractors that are ineligible to participate in federal assistance programs. Recommendation We recommend that the City incorporate specific language into its standard procurement contracts regarding suspension and debarment requirements. Additionally, we recommend the City require suspension and debarment verifications be completed and documented by staff before procurement of goods and services to be paid for with federal funds. Management Response There is no disagreement with the audit finding.

Corrective Action Plan

SA2025-001 - Suspension or Debarment Verification (Significant Deficiency)The City has already taken steps to formalize compliance by incorporating suspension and debarment requirements into the Grant Administration Policy approved by Council on June 18, 2025. Moving forward, the City will strengthen internal controls by updating its standard procurement contract templates to include suspension and debarment language. Additionally, City staff will perform and document a verification check prior to entering into any covered transaction.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1169478 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.922 EQUITABLE SHARING PROGRAM $1.74M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $764,880
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $417,598
66.920 SOLID WASTE INFRASTRUCTURE FOR RECYCLING INFRASTRUCTURE GRANTS $387,133
94.006 AMERICORPS STATE AND NATIONAL 94.006 $357,451
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $351,698
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $103,263
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $67,214
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $39,246
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $25,843
97.067 HOMELAND SECURITY GRANT PROGRAM $22,734
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $8,891
21.016 EQUITABLE SHARING $7,317
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $5,029