FAC Explorer

Finding 1208849 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-04-27
Audit: 399806
Organization: City of Nampa, Idaho (ID)
Auditor: EIDE BAILLY LLP

AI Summary

  • Core Issue: The City did not retain documentation proving that it checked vendors for suspension or debarment before contracts.
  • Impacted Requirements: Non-federal entities must ensure they do not engage with suspended or debarred parties in procurement transactions.
  • Recommended Follow-Up: Implement a policy to retain documentation of suspension and debarment checks for all vendor transactions.

Finding Text

2025-001 U.S. Department of Treasury Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement Suspension and Debarment Significant Deficiency in Internal Control Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Based on our testing of procurement and discussions with management, the City represented that suspension and debarment checks were performed prior to entering into the transaction; however, supporting documentation was not retained. The City updated its policy in March 2025 to require retention of this documentation going forward. Because documentation was not retained for the period under audit, we were unable to verify compliance during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: Documentation should be retained in vendor files to demonstrate that suspension and debarment checks were performed prior to entering into procurement‑related transactions. Viewed of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2025-001 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: 21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds The finding & related comments immediately below reflect a debarment verification issue identified in the FY24 audit. The FY25 audit report includes the same finding but downgraded from “Material” to “Significant”. The FY24 finding was corrected in March 2025, and so was not inside the scope of testing for the entire year of Fiscal 2025. No new instances, related to this finding, were identified during the most recent FY 2025 audit. Finding Summary: The City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained. Therefore, testing was unable to verify the debarment check had been performed. Corrective Action Plan: The city of Nampa asserts that the material finding from the single audit of Federal Awards greater than $1,000,000, relates to the “Debarment verification” requirement that is correctly being executed, but not documented. The lack of documentation forms the basis of the finding, and is applicable to the programs listed below: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 Additionally, this step will be added to the capital projects process review checklist as a required step in the project approval. Responsible Individual: Chris Boaz, Grants and Capital Manager Anticipated Completion Date: March of 2025

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
66.458 CLEAN WATER STATE REVOLVING FUND $10.72M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6.01M
66.962 GEOGRAPHIC PROGRAMS - COLUMBIA RIVER BASIN RESTORATION (CRBR) PROGRAM $912,095
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $888,699
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $245,398
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $233,346
16.575 CRIME VICTIM ASSISTANCE $231,144
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $169,531
20.939 SAFE STREETS AND ROADS FOR ALL $162,165
16.528 ENHANCED TRAINING AND SERVICES TO END VIOLENCE AND ABUSE OF WOMEN LATER IN LIFE $132,726
11.300 INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES $111,075
16.320 SERVICES FOR TRAFFICKING VICTIMS $106,082
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $78,080
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $65,864
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $58,103
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $51,640
16.524 LEGAL ASSISTANCE FOR VICTIMS $40,482
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $26,847
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $25,000
16.758 IMPROVING THE INVESTIGATION AND PROSECUTION OF CHILD ABUSE AND THE REGIONAL AND LOCAL CHILDREN'S ADVOCACY CENTERS $13,975
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $11,100
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $8,819
97.067 HOMELAND SECURITY GRANT PROGRAM $5,579
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $2,000
16.543 MISSING CHILDREN'S ASSISTANCE $1,347
45.310 GRANTS TO STATES $189