Finding 1169541 (2025-011)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-17
Audit: 382494
Organization: Custer County (MT)

AI Summary

  • Core Issue: The county failed to verify that all program participants were eligible, violating grant contract terms.
  • Impacted Requirements: Non-compliance with federal regulations regarding debarment and suspension under Executive Orders 12549 and 12689.
  • Recommended Follow-Up: Implement procedures to ensure compliance with grant terms and obtain necessary certifications for program participants.

Finding Text

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; HOMELAND SECURITY GRANT PROGRAM, AL No. 97.067, GRANT No. EMS-2023-SS-00059, YEAR ENDED JUNE 30, 2025 Criteria: Per Article XV of the grant contract, the county is subject to the non-procurement debarment and suspension regulations implementing Executive Orders (E.O.) 12549 and 12689. These regulations restrict federal financial assistance 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 county did not verify that all program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program in accordance with Article XV of the grant contract Cause: The county does not have a system in place that will allow full compliance with all grant terms and conditions. Effect: Non-compliance with program terms and conditions. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward. The county should obtain the required certifications in order to verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; HOMELAND SECURITY GRANT PROGRAM, AL No. 97.067, GRANT No. EMS-2023-SS-00059, YEAR ENDED JUNE 30, 2025 Name of contact person: County Commissioners Corrective Action: As a general practice, the Commission will require all contractors and vendors to supply proof of suspension and debarment review prior to work contracts being finalized for all projects. Proposed Completion Date: Immediately

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $750,000
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $334,518
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $279,201
15.228 BLM FUELS MANAGEMENT AND COMMUNITY FIRE ASSISTANCE PROGRAM ACTIVITIES $149,659
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $145,000
97.067 HOMELAND SECURITY GRANT PROGRAM $139,200
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $96,857
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $64,103
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $39,450
16.575 CRIME VICTIM ASSISTANCE $39,226
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $35,895
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $21,253
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $19,417
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $15,955
10.664 COOPERATIVE FORESTRY ASSISTANCE $14,000
66.442 WATER INFRASTRUCTURE IMPROVEMENTS FOR THE NATION SMALL AND UNDERSERVED COMMUNITIES EMERGING CONTAMINANTS GRANT PROGRAM $12,735
10.666 SCHOOLS AND ROADS - GRANTS TO COUNTIES $5,576
97.039 HAZARD MITIGATION GRANT $5,015
93.658 FOSTER CARE TITLE IV-E $4,509
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $3,968
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $2,817
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $2,107
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $1,750
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $1,684
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $1,446
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1,230