Finding 1201217 (2025-010)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395872
Organization: WHEATLAND COUNTY (MT)

AI Summary

  • Core Issue: The county failed to follow procurement rules, specifically not verifying if contractors were suspended or debarred as required by federal regulations.
  • Impacted Requirements: Non-compliance with 2 CFR 200.214 and procurement standards (2 CFR §200.318-§200.327) led to issues in program eligibility verification.
  • Recommended Follow-Up: Management should create and implement procurement procedures to ensure compliance with federal regulations and prevent contracts with ineligible parties.

Finding Text

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES, ASSISTANCE LISTING No. 10.770, YEAR ENDED JUNE 30, 2025 Criteria: Per 2 CFR 200.214, non-Federal entities are subject to the non-procurement, debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The county did not comply with the procurement standards outlined in 2 CFR §200.318-§200.327, which require competitive procurement processes and verification that contractors are not suspended or debarred. Specifically, the county did not verify the eligibility of all program recipients/participants/contractors through the System for Award Management (SAM) or equivalent documentation in order to verify that they were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county does not have procurement policies and procedures in place that allow it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned costs: None. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES , ASSISTANCE LISTING No. 10.770, YEAR ENDED JUNE 30, 2025 Name of contact person: County Commissioners Corrective Action: Wheatland County is working with its engineers to revise its federal programs procurement policy. This revision will include suspension and debarment requirements. Proposed Completion Date: Fiscal year 2026

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1201216 2025-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.770 WATER AND WASTE GRANTS AND LOANS AND LOAN GUARANTEES (SECTION 306C) $296,914
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $252,036
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $152,396
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $148,794
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $36,841
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $23,550
16.554 NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) $3,378
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $3,352