Finding 1174181 (2025-007)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-02-18
Audit: 387880
Organization: City of Wolf Point (MT)

AI Summary

  • Core Issue: The city failed to verify that all program participants were eligible under federal guidelines, specifically regarding debarment and suspension.
  • Impacted Requirements: This noncompliance violates the grant contract terms and Executive Order 12549, which mandates checks on eligibility for federal assistance.
  • Recommended Follow-Up: Management should implement procedures to ensure compliance with federal regulations and obtain necessary certifications for all program participants.

Finding Text

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; COMMUNITY DEVELOPMENT BLOCK GRANTS/STATES PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII, AL No. 14.228, GRANT No. MT-CDBG-CV-22-13, YEAR ENDED JUNE 30, 2025 Criteria: Per section 27 of the grant contract, the city is required to ensure that neither it, nor its principals, contractors, subcontractors, or subrecipient entities are debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in the contract by any governmental department or agency or otherwise ineligible for participation in Federal assistance programs under Executive Order 12549, “Debarment and Suspension”. Condition: The city did not verify that all program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program in accordance with Executive Order 12549. Cause: The county does not have a system in place that allows for 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 city should obtain the required certifications in order to verify that program recipients/participants are 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; COMMUNITY DEVELOPMENT BLOCK GRANTS/STATES PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII, AL No. 14.228, GRANT No. MT-CDBG-CV-22-13, YEAR ENDED JUNE 30, 2025 Name of contact person: Jhona Peterson, City Clerk/Treasurer Corrective Action: As a general practice, the Mayor and City Council will work with the engineers and 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: Fiscal year 2026

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Programs in Audit

ALN Program Name Expenditures
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $350,483
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $295,096
66.458 CLEAN WATER STATE REVOLVING FUND $194,822
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $106,844
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $51,383