Finding 1179071 (2024-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-03-12
Audit: 391505
Organization: City of Lincoln Park, Michigan (MI)

AI Summary

  • Core Issue: The City failed to verify that contractors were not debarred or suspended before entering into agreements for federal funds.
  • Impacted Requirements: This violates 2 CFR 200.214 and 2 CFR part 180, which mandate checks on contractor eligibility for federal awards.
  • Recommended Follow-Up: Implement a robust internal process to verify contractor compliance with debarment regulations before awarding contracts.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, Department of the Treasury, COVID 19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year SLFRP 0127 2024 Pass through Entity EHDMMWJY1735 Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 200.214, nonfederal entities are subject to the non procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 restrict making federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. Condition The City could not provide evidence that it complied with the above regulations. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context Recipients of federal awards must have procedures in place to verify that a contractor with which they plan to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause and Effect The City did not have a procedure in place to review contractors and entered into covered agreements without knowing whether the contractors were debarred, suspended, or otherwise excluded. Recommendation We recommend that an additional internal process be put in place to ensure all vendors utilized with federal funds are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan The City will ensure that all future contracts awarded under this program are in compliance and will have contractors sign to verify that they are in compliance.

Corrective Action Plan

The City will ensure that all future contracts awarded under this program are in compliance and will have contractors sign to verify that they are in compliance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1179068 2024-004
    Material Weakness Repeat
  • 1179069 2024-005
    Material Weakness Repeat
  • 1179070 2024-006
    Material Weakness Repeat
  • 1179072 2024-005
    Material Weakness Repeat
  • 1179073 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.90M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.15M
21.016 EQUITABLE SHARING $6,383