Finding 1223574 (2025-009)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-07-13
Audit: 407000
Organization: WIBAUX COUNTY (MT)

AI Summary

  • Core Issue: The county failed to verify that all program participants were eligible, violating grant terms regarding debarment and suspension.
  • Impacted Requirements: Compliance with Executive Order 12549 and grant contract terms is not being met, leading to potential ineligibility for federal assistance.
  • Recommended Follow-Up: Management should implement procedures to ensure compliance and obtain necessary certifications for all program participants.

Finding Text

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS, COMMUNITY DEVELOPMENT BLOCK GRANTS/STATES PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII, AL No. 14.228, GRANT No. MT-CDBG-21CF-14, YEAR ENDED JUNE 30, 2025, Criteria: Per section 27 of the grant contract, the county is required to ensure that neither it, nor its principals, contractors, subcontractors, or subrecipient entities are debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in the contract by any governmental department or agency or otherwise ineligible for participation in Federal assistance programs under Executive Order 12549, “Debarment and Suspension”. Condition: The county did not verify that all program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program in accordance with Executive Order 12549. Cause: The county does not have a system in place that allows for full compliance with all grant terms and conditions. Effect: Non-compliance with program terms and conditions. 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. The county should obtain the required certifications in order to verify that program recipients/participants are not suspended, debarred, or otherwise excluded from participation in the program. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; COMMUNITY DEVELOPMENT BLOCK GRANTS/STATES PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII, AL No. 14.228, GRANT No. MT-CDBG-21PF-14, YEAR ENDED JUNE 30, 2025 Name of contact person: County Commissioners Corrective Action: With input from the engineering firm, the county will develop and implement 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. Proposed Completion Date: April 30, 2026

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Programs in Audit

ALN Program Name Expenditures
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $600,000
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $100,000
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $82,617
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $66,399
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $24,942
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $18,539
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $11,714
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $7,651
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $2,700
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $2,521
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $1,684