Finding 1175204 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-02-24

AI Summary

  • Core Issue: The City failed to verify if a contractor was suspended or debarred before awarding a federally funded contract.
  • Impacted Requirements: This violates federal regulations (2 CFR 200.214) that mandate verification of contractor status to avoid noncompliance.
  • Recommended Follow-Up: Update procurement procedures to include a clear verification process and train staff on documentation requirements.

Finding Text

Failure to Verify Contractor Suspension and Debarment Status. Condition: The City did not verify the suspension or debarment status of a contractor prior to awarding a federally funded contract during the audit period. Criteria: Federal regulations (2 CFR 200.214) require recipients of federal funds to ensure that contractors are not suspended or debarred prior to awarding a contract. Verification may be documented through a SAM.gov search, a contractor certification, or a contract clause addressing suspension and debarment. Cause: The City's current procurement procedures do not specifically outline how suspension and debarment checks should be performed or documented. Staff were unaware of the requirement. Effect: The City increased the risk of awarding federal funds to a contractor who may be suspended or debarred, which could result in noncompliance with federal regulations and potential disallowance of costs. Questioned Costs: None. Recommendation: We recommend the City update its procurement procedures to include a clear process for verifying and documenting suspension and debarment status for all federally funded contracts. Acceptable documentation includes a printed SAM.gov search, a contractor certification, or a contract clause addressing the requirement. Management Response: Management agrees with the finding. The City will revise its procurement procedures and train staff to ensure verification is completed and retained for all federally funded procurements.

Corrective Action Plan

The City agrees with the finding and will revise its procurement procedures and train staff to ensure verification is completed and retained for all federally funded procurements.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $473,116
66.468 DRINKING WATER STATE REVOLVING FUND $397,074
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $9,280