Finding Text
Criteria or specific requirement: Per Part 4 of the Office of Management and Budget (OMB) Compliance Supplement, recipients of federal funds under the Highway Planning and Construction Program must implement and document a Quality Assurance Program (QAP) to ensure that materials and workmanship conform to approved plans and specifications. Condition: The County of Lassen did not retain supporting documentation demonstrating that its Quality Assurance Program was followed during the fiscal year ended June 30, 2023. Questioned costs: None Context: For the three projects selected, the County was unable to provide documentation showing that the QAP was followed. Cause: The County lacked adequate procedures to ensure that documentation related to quality assurance activities was consistently maintained. Effect: Without proper documentation, the County cannot demonstrate compliance with federal requirements, which may impact the allowability of costs charged to the program and the integrity of federally funded construction projects. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County of Lassen strengthen its internal controls to ensure that all required documentation supporting the implementation of its Quality Assurance Program is retained and readily available for audit purposes. Views of responsible officials: There is no disagreement with the audit finding.