Finding 1177965 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-11
Audit: 391401
Organization: County of Alpine (CA)

AI Summary

  • Core Issue: The County did not keep records showing that vendors were checked for suspension or debarment before contracts were signed.
  • Impacted Requirements: Federal rules require proof that vendors are eligible and not excluded from federal programs, as outlined in 2 CFR 200.212 and related regulations.
  • Recommended Follow-Up: The County should establish procedures to verify vendor eligibility and maintain documentation of this verification in procurement files.

Finding Text

Condition: The County did not maintain documentation demonstrating that vendors were verified as not suspended, debarred, or otherwise excluded from participation in federal programs prior to entering into a covered transaction. While procurement documentation was maintained for the related purchase, evidence of suspension and debarment verification was not included in the procurement file. Criteria: Non-federal entities are required to ensure that contracts and covered transactions are not awarded to parties that are suspended, debarred, or otherwise excluded from participation in federal programs. Federal procurement standards require entities to maintain oversight and procedures to verify contractor eligibility and responsibility, including compliance with suspension and debarment requirements, in accordance with 2 CFR 200.212 and 200.318(h), 2 CFR 180.300, and 48 CFR 52.209-6. Cause: The County’s procurement procedures did not require documented verification of vendor suspension and debarment status prior to entering into covered transactions. Effect: Failure to document suspension and debarment verification increases the risk that the County could enter into agreements with ineligible vendors, resulting in noncompliance with federal procurement requirements. Recommendation: We recommend the County implement procedures requiring documented verification that vendors are not suspended, debarred, or otherwise excluded prior to entering into covered transactions and retain such documentation within the procurement file, in accordance with 2 CFR 200.212 and 200.318(h), 2 CFR 180.300, and 48 CFR 52.209-6.

Corrective Action Plan

The County's current procedure requires documented acknowledgement that the vendor was verfied to not be suspended, debarred, or otherwise excluded prior to entering covered transactions. Effective February 25, 2026, the County's procedure will require documented verfication that vendors are not suspended, debarred, or otherwise excluded prior to entering into covered transactions and retain such documnetation within the procurement file, in accordance with CFR 200.212 and 200.318(h), 2 CFR 180.300, and 48 CFR 52.209-6.

Categories

Procurement, Suspension & Debarment Eligibility

Other Findings in this Audit

  • 1177963 2025-001
    Material Weakness Repeat
  • 1177964 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $351,222
10.664 COOPERATIVE FORESTRY ASSISTANCE $320,335
93.658 FOSTER CARE TITLE IV-E $162,637
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $148,158
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $143,986
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $138,502
93.667 SOCIAL SERVICES BLOCK GRANT $132,115
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $125,479
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $123,450
93.778 MEDICAL ASSISTANCE PROGRAM $112,720
16.575 CRIME VICTIM ASSISTANCE $111,054
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $104,330
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $56,553
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $55,049
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $50,138
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $37,901
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $31,189
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $30,047
20.205 HIGHWAY PLANNING AND CONSTRUCTION $23,863
97.067 HOMELAND SECURITY GRANT PROGRAM $15,973
10.672 RURAL DEVELOPMENT, FORESTRY, AND COMMUNITIES $14,400
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $10,800
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $9,493
93.090 GUARDIANSHIP ASSISTANCE $6,014