Finding 1182767 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-25

AI Summary

  • Core Issue: SCAG failed to include all required contract provisions for two out of four contracts, leading to significant deficiencies in internal controls.
  • Impacted Requirements: Non-compliance with 2 CFR Appendix II to Part 200 regarding necessary contract provisions, including legal remedies and termination clauses.
  • Recommended Follow-Up: SCAG should enhance policies to ensure all required provisions are communicated to contractors during contract awards.

Finding Text

Program Name: Highway Planning and Construction ALN No.: 20.205 Federal Grantor: U.S. Department of Transportation Passed-Though: California Department of Transportation Award No. and Year: 74A0822/74A1619, 2024 & 2025 Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control, Instance of Non-Compliance Criteria: 2 CFR section Appendix II to Part 200, Contract Provisions for Non-Federal Entity Contracts Under Federal Awards states that in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain certain provisions, as applicable. Condition: During our testing of SCAG’s provisions for procurement requirements, we noted that not all required provisions were provided at the time of the contract award for two (2) of the four (4) contracts selected for testing. Of the applicable provisions for these two (2) contracts, based on the type and value of the contract, we noted the following missing provisions: 1. Legal remedies for breach of contract (Provision A) (1 instance) 2. Termination for cause and convenience (Provision B) (2 instances) 3. Clean Air Act and Federal Water Pollution Control Act (Provision G) (1 instance) 4. Suspension and Debarment (Provision H) (1 instance) 5. Byrd Anti-Lobbying (Provision I) (2 instances) Cause: SCAG did not consistently ensure that the applicable required provisions were communicated to contractors. Effect: SCAG did not include the applicable required provisions of the contract to the contractors at the time of the contract award. By failing to include all required provisions, contracts may not know the requirements they need to comply with. Questions Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 9 procurement contracts were selected for procurement and suspension and debarment testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that SCAG modify and strengthen the current policies and procedures to ensure that all applicable required provisions are communicated to contractors in accordance with 2CFR Appendix II to Part 200. Views of Responsible Officials and Planned Corrective Action Management agrees. See separate corrective action plan.

Corrective Action Plan

Finding 001 Summary: During the FY 2024-25 testing, it was noted that not all required provisions were provided at the time of the contract award for two (2) of the four (4) contracts selected. Responsible Individual for the Implementation of the Corrective Action Plan: Cindy Giraldo, Chief Financial Officer Erika Bustamante, Deputy Director Corrective Action Plan: SCAG is in the process of amending the affected contracts, as applicable, to incorporate the required federal contract provisions under 2 CFR Part 200. In addition, as of March 2026, SCAG has implemented an updated SCAG Procurement Policy & Procedures Manual, which strengthens procurement controls and standardizes contract requirements for federally funded procurements. To further strengthen internal controls, SCAG will implement the following measures: • Standardized contract templates that incorporate required federal contract provisions. • Procurement checklists and review procedures requiring staff to verify that all federal provisions are included prior to contract execution. These actions are intended to ensure that all applicable required provisions are communicated to contractors and included in contracts executed under federal awards. Anticipated Completion Date: April 2026

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1182756 2025-001
    Material Weakness Repeat
  • 1182757 2025-001
    Material Weakness Repeat
  • 1182758 2025-001
    Material Weakness Repeat
  • 1182759 2025-001
    Material Weakness Repeat
  • 1182760 2025-001
    Material Weakness Repeat
  • 1182761 2025-001
    Material Weakness Repeat
  • 1182762 2025-001
    Material Weakness Repeat
  • 1182763 2025-001
    Material Weakness Repeat
  • 1182764 2025-001
    Material Weakness Repeat
  • 1182765 2025-001
    Material Weakness Repeat
  • 1182766 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $409,688
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $395,547
20.205 HIGHWAY PLANNING AND CONSTRUCTION $174,857
81.086 CONSERVATION RESEARCH AND DEVELOPMENT $42,687
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $14,657