Finding 1216498 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-06-03
Audit: 402990
Organization: City of Seal Beach (CA)

AI Summary

  • Core Issue: The City failed to check if contractors were suspended or debarred before using federal funds for contracts.
  • Impacted Requirements: This violates 2 CFR Part 180 and 2 CFR §200.214, which require verification of vendor eligibility for federally funded programs.
  • Recommended Follow-Up: The City should create formal policies to ensure suspension and debarment checks are conducted before awarding contracts.

Finding Text

Identification of the Federal Program: Assistance Listing Number: 16.922 Assistance Listing Title: Equitable Sharing Program Federal Agency: U.S. Department of the Justice Federal Award Identification Number: N/A Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Prior to entering into subawards and contracts with award funds, recipients must ensure that contractors and subcontractors are not suspended, debarred, or otherwise excluded from participation in federally funded programs pursuant to 2 CFR Part 180 and 2 CFR §200.214. Condition: During the audit, we noticed that the City did not perform suspension and debarment checks on the contractors that they hired with Asset Forfeiture monies. Cause: The City does not have formal policies and procedures in place to ensure the suspension and debarment review process over vendors that provides goods or services to the City’s programs was conducted prior to entering into a contract. Effect or Potential Effect: Without verifying whether vendors are suspended or debarred from working on federally-funded projects prior to the contract being awarded, the City could be contracting with vendors that are prohibited from working on federally funded projects and incurring potentially disallowed costs. Questioned Costs: None noted. Context: See condition above for the context of the finding. Identification as a Repeat Finding, If Applicable: No. Recommendation: We recommended the City develop policies and procedures to incorporate the suspension and debarment verification prior to awarding contracts. Views of Responsible Officials: Management concurs with the finding and agrees to implement necessary corrective procedures.

Corrective Action Plan

The City will update its written procurement procedures to incorporate suspension and debarment review requirements consistent with 2 CFR Part 180 and 2 CFR §200.214. Training will be provided for staff responsible for purchasing and grant administration to ensure compliance with federal requirements. Responsible Persons: Police Chief/Finance Director Date of Implementation: Initiate FY 2025-26 with ongoing monitoring into FY 2026-27

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 1216499 2025-002
    Material Weakness Repeat
  • 1216500 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.922 EQUITABLE SHARING PROGRAM $231,008
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $180,000
97.039 HAZARD MITIGATION GRANT $117,969
97.067 HOMELAND SECURITY GRANT PROGRAM $102,604
20.939 SAFE STREETS AND ROADS FOR ALL $62,705
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $23,771
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $22,670
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $10,154