Finding 1172492 (2024-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-02-05
Audit: 385675
Organization: City of Trenton (NJ)

AI Summary

  • Core Issue: The City failed to follow required public bidding procedures for vendor contracts exceeding the bid threshold.
  • Impacted Requirements: Noncompliance with the Local Public Contracts Law and Regulation (N.J.S.A. 40A:11 and N.J.A.C. 5:34).
  • Recommended Follow-Up: Implement procedures to review vendor costs, streamline communication with the Purchasing Department, and conduct regular training on procurement regulations.

Finding Text

Criteria: The City is required to comply with statutory and regulatory requirements governing procurement of goods and services over the bid threshold (N.J.S.A. 40A:11 and N.J.A.C. 5:34 or “Local Public Contracts Law and Regulation”). Condition: For 2 vendor procurements examined for proper bidding procedures, we noted public bidding was not done prior to the award of contracts or issuances of purchase orders related to the same projects that were, individually or in the aggregate, over the bid threshold. Cause: Inadequate procedures in place to review planned projects and vendor procurements to identify vendor costs that exceed the bid threshold in the aggregate to ensure all required bid procedures are performed and awards by governing body are completed prior to contracting with the vendor. Effect: Noncompliance with Local Public Contracts Law and Regulation. Recommendation: We recommend that the City implement procedures to review planned projects and vendor procurements to identify vendor project costs that exceed the bid threshold in the aggregate. We recommend communications are streamlined with the Purchasing Department to ensure any projects that may exceed the bid threshold are properly reviewed for bid requirements. We also recommend regular trainings over procurement statutes and regulations are conducted for all personnel involved in purchasing functions, including those responsible for planning and initiating projects, creating or reviewing and approving purchase orders and procuring goods and services. Procedures for reviewing purchase orders related to the same project for purposes of aggregation to achieve compliance with Local Public Contracts Law and Regulation should also be established. Management’s Response to Finding: The City is in agreement with this finding and will complete and implement a corrective action plan.

Corrective Action Plan

The City of Trenton will create a budget for planned uses of government funds. Upon review of that budget a determination will be made if goods or services exceed the bid threshold. Specifications will be created for public bidding in concert with the Division of Purchasing. We will also require procurement training for officials and staff charged with creating budgets

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1172476 2024-005
    Material Weakness Repeat
  • 1172477 2024-001
    Material Weakness Repeat
  • 1172478 2024-002
    Material Weakness Repeat
  • 1172479 2024-005
    Material Weakness Repeat
  • 1172480 2024-005
    Material Weakness Repeat
  • 1172481 2024-005
    Material Weakness Repeat
  • 1172482 2024-005
    Material Weakness Repeat
  • 1172483 2024-005
    Material Weakness Repeat
  • 1172484 2024-005
    Material Weakness Repeat
  • 1172485 2024-005
    Material Weakness Repeat
  • 1172486 2024-005
    Material Weakness Repeat
  • 1172487 2024-005
    Material Weakness Repeat
  • 1172488 2024-005
    Material Weakness Repeat
  • 1172489 2024-005
    Material Weakness Repeat
  • 1172490 2024-005
    Material Weakness Repeat
  • 1172491 2024-005
    Material Weakness Repeat
  • 1172493 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $14.77M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $4.30M
14.267 CONTINUUM OF CARE PROGRAM $3.89M
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $280,166
93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers $223,532
66.818 BROWNFIELDS ASSESSMENT AND CLEANUP COOPERATIVE AGREEMENTS $221,755
97.044 FEMA Assistance Firefighters Grant $195,455
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $180,956
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $124,384
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $27,245
99.U01 Safe Streets Task Force FBI $8,973
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $8,237
14.251 Brownfield Cleanup Program $7,614
99.U02 US Marshals Service $3,782