Finding 1208787 (2025-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-04-24
Audit: 399623
Organization: Haring Charter Township (MI)
Auditor: UHY LLP

AI Summary

  • Core Issue: The Township lacks procedures to verify that contractors are not suspended or debarred, risking noncompliance with federal regulations.
  • Impacted Requirements: Compliance with 2 CFR Section 180.300, which mandates verification of contractor eligibility for federal projects.
  • Recommended Follow-Up: Update policies to include controls for verifying contractor status for all procurements, not just federally funded projects.

Finding Text

2025-005 Suspension and Debarment Program Title: Water Infrastructure Improvements for the Nation Small and Underserved Communities Emerging Contaminants Grant Program Assistance Listing Number: 66.442 Federal Agency: U.S. Environmental Protection Agency (EPA) Federal Award Number: N/A Federal Award Year: Fiscal year 2025 Pass-Through Entities: Michigan Department of Environment, Great Lakes, and Energy (EGLE) Type of Compliance: Material weakness in Internal Controls over Compliance and material noncompliance Criteria: Per 2 CRF Section 180.300, recipients must have procedures in place for verifying that an entity with which they plan to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Township had no control procedures in place for ensuring contractors performing work on federal projects were not suspended or debarred. Cause: There were no controls in place to ensure vendors are not suspended, debarred, or otherwise excluded. Effect: The Township risks entering into contracts with excluded parties, which would be considered noncompliance with the Uniform Guidance Questioned Costs: None. Although there was no verification that the contractors were not suspended or debarred prior to the audit, a subsequent check was performed to verify the vendor was not suspended or debarred. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: None Recommendations: The Township Board should, as soon as possible, update its policies to include controls for verifying contractors are not suspended or debarred. Although this is a requirement only for contracts involving the use of federal funds, the Township may want to update its policies over all procurements, not just those related to federally funded projects. Views of Responsible Officials: The Township’s engineer has searched the state procurement office webpage to check if any vendor for a federal project is on the debarment list, which they are not. In the future, as part of Federal Grant Funding implementation, the Township will ensure that vendors are not debarred or suspended from federal funding awards, whether they check the list themselves or have the engineer do it as part of the bidding process and retain proper documentation.

Corrective Action Plan

This finding is due to the Township not having control procedures in place for ensuring contractors performing work on federal projects were not suspended or debarred. Subsequently, the Township’s engineer has searched the state procurement office webpage to check if any vendor for a federal project is on the debarment list, which they are not. In the future, the Township will have controls in place to ensure that vendors are not debarred or suspended from federal funding awards. The person responsible for the corrective action is the Supervisor. The anticipated completion date of the corrective action plan is before the end of the 2026 fiscal year. The plan for adherence is the Board will review implement controls to ensure that vendors are not suspended, debarred, or otherwise excluded.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1208786 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.442 ASSISTANCE FOR SMALL AND DISADVANTAGED COMMUNITIES DRINKING WATER GRANT PROGRAM (SDWA 1459A) (A) $1.84M