Finding 1174298 (2023-007)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2026-02-19
Audit: 388041
Organization: County of Lassen (CA)

AI Summary

  • Core Issue: The County failed to verify that two vendors were not suspended or debarred before entering into contracts.
  • Impacted Requirements: Non-federal entities must check for suspension or debarment status before engaging in covered transactions.
  • Recommended Follow-Up: Implement procedures to ensure compliance with federal guidelines on suspension and debarment, and provide training on these processes.

Finding Text

Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Before entering into a covered transaction the entity must verify that the contractor is not suspended, debarred, or otherwise excluded from participating in the transaction. Condition: Through our testing we noted that the County could not provide supporting documentation showing that suspension and debarment checks were performed for two vendors. Questioned costs: None Context: Documentation showing suspension and debarment procedures were performed for two of the two vendors selected prior to entering into the transaction was not provided by the County. Cause: The County did not follow controls in place for ensuring that vendors are not suspended or debarred. Effect: Without checking debarment before engaging services, the County could have entered into an agreement with a vendor that was debarred from receiving federal funding. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures. Views of responsible officials: There is no disagreement with the audit finding

Corrective Action Plan

Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We were unaware we needed to capture the date showing the contractor was in good standing. We now have updated our procedures to include this in contract check-lists. Name(s) of the contact person(s) responsible for corrective action: Pete Heimbigner Planned completion date for corrective action plan: September 18, 2025

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 1174278 2023-007
    Material Weakness Repeat
  • 1174279 2023-008
    Material Weakness Repeat
  • 1174280 2023-009
    Material Weakness Repeat
  • 1174281 2023-010
    Material Weakness Repeat
  • 1174282 2023-008
    Material Weakness Repeat
  • 1174283 2023-008
    Material Weakness Repeat
  • 1174284 2023-008
    Material Weakness Repeat
  • 1174285 2023-008
    Material Weakness Repeat
  • 1174286 2023-008
    Material Weakness Repeat
  • 1174287 2023-008
    Material Weakness Repeat
  • 1174288 2023-008
    Material Weakness Repeat
  • 1174289 2023-008
    Material Weakness Repeat
  • 1174290 2023-007
    Material Weakness Repeat
  • 1174291 2023-007
    Material Weakness Repeat
  • 1174292 2023-007
    Material Weakness Repeat
  • 1174293 2023-007
    Material Weakness Repeat
  • 1174294 2023-007
    Material Weakness Repeat
  • 1174295 2023-007
    Material Weakness Repeat
  • 1174296 2023-007
    Material Weakness Repeat
  • 1174297 2023-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.226 Payments in Lieu of Taxes $4.36M
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund $2.18M
93.558 Temporary Assistance for Needy Families $1.74M
10.665 Schools and Roads - Grants to Counties (Title I) $765,755
93.563 Child Support Enforcement $715,708
93.658 Foster Care - Title IV-E $679,111
10.561 CalFresh Administration $590,711
93.778 Medical Assistance Program $476,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse (SAPT) $401,519
97.042 Emergency Management Performance Grant (OES) FEMA 4308-CR-CA $291,265
97.067 FY20 Homeland Security 2014-00093 $262,532
16.575 Child Advocacy Center $207,406
16.807 Lassen County Victim Witness $184,860
93.994 Maternal and Child Health Services Block Grant to the States (Maternal Child & Adolescent) $174,241
93.391 California Equitable Recovery Initiative $109,342
16.738 Edward Byrne Memorial Justice Assistance Grant Program $90,884
93.889 Hospital Preparedness Program (Hospital Preparedness Prog-HPP) $61,411
93.667 Social Services Block Grant (CWS Title XX) $46,676
10.666 Schools and Roads - Grants to Counties (Title III) $45,346
15.225 Recreation Resource Management (Trail Coordinator) $44,999
93.283 Pandemic Influenza (Pan Flu) $42,441
93.674 Chafee Foster Care Independence Program (ILP) $42,432
93.767 California Children's Services $39,790
20.205 Highway Planning and Construction $31,294
93.645 Child Welfare Services - State Grants $21,976
93.197 Childhood Lead Poisoning $18,098
93.556 Promoting Safe and Stable Families $15,998
15.434 Geothermal Resources $14,213
14.231 Emergency Solutions Grant Program $13,967
93.268 Immunization Assistance Program $11,806
93.994 Maternal and Child Health Services Block Grant to the States (Child Health & Disability Program) $9,825
15.227 DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS $7,789
93.747 COVID-19 APS ARPA $4,556
93.994 Maternal and Child Health Services Block Grant to the States (Foster Care) $4,456
93.940 HIV testing/Surveillance $2,318
93.659 Adoption Assistance $2,261
10.561 COVID-19 CalFresh ARPA $320