FAC Explorer

Finding 1176993 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-09
Audit: 390830
Organization: Plumas Corporation (CA)
Auditor: SINGLETONAUMAN PC

AI Summary

  • Core Issue: The Organization lacks a policy to obtain Form AD-1048 from contractors involved in Federal grant transactions.
  • Impacted Requirements: This oversight affects compliance with federal regulations regarding debarment and eligibility of contractors.
  • Recommended Follow-Up: Develop and implement a policy to ensure Form AD-1048 is collected for all relevant contractor transactions.

Finding Text

The Organization does not have a policy and procedures in place to ensure that when it enters into a covered transaction with contractors for Federal grants that it receives a completed Form AD-1048 Certification regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion – Lower Tier Covered Transactions. In our testing, the Corporation did not have Forms AD-1048 for its contractors for transactions tested.

Corrective Action Plan

The Organization will develop a policy and procedures to ensure that it complies with the requirements of 2 CFR Part 180, Subpart C.

Categories

Procurement, Suspension & Debarment Eligibility

Programs in Audit

ALN Program Name Expenditures
10.720 INFRASTRUCTURE INVESTMENT AND JOBS ACT COMMUNITY WILDFIRE DEFENSE GRANTS $1.47M
10.701 STEWARDSHIP AGREEMENTS $640,919
10.693 WATERSHED RESTORATION AND ENHANCEMENT AGREEMENT AUTHORITY $137,436
10.699 PARTNERSHIP AGREEMENTS $36,624
10.664 COOPERATIVE FORESTRY ASSISTANCE $34,471
10.000 POWELL MEADOW NFWF $12,943
10.729 INFLATION REDUCTION ACT - NATIONAL FOREST SYSTEM $3,032
10.717 INFRASTRUCTURE INVESTMENT AND JOBS ACT RESTORATION/REVEGETATION $1,807