Finding 1224824 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-07-28
Audit: 408036
Organization: City of Maumelle (AR)

AI Summary

  • Core Issue: The City lacks policies to ensure compliance with suspension and debarment requirements for federal contracts.
  • Impacted Requirements: Non-federal entities must not engage with vendors who are suspended, debarred, or excluded from federal assistance programs.
  • Recommended Follow-Up: The City should implement internal controls to monitor vendor eligibility and update policies by December 2026.

Finding Text

Federal Agency: US Department of Transportation Highway Planning and Construction (Federal-Aid Highway Program) Federal Assistance Listing Number: 20.205 Federal Award Year: 2025 Criteria or Specific Requirement - Suspension and debarment (2 CFR 180) Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition - The City's policies and procedures did not include requiements related to suspension and debarment. Additionally, the City did not perform procedures to ensure vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Cause - The City did not have adequate controls and procedures in place relating to suspension and debarment requirements under the Uniform Guidance. Effect or Potential Effect - The Corporation may enter into covered transactions with vendors who have become suspended, debarred or otherwise excluded. Questioned Costs - None Context - We selected a sample of one vendor out of a population of one vendor for testing. The City was unable to provide evidence the covered transaction was not with a vendor suspended, debarred, or otherwise excluded. As a result, suspension and debarment activities were not completed in accordance with federal regulations nor was supporting documentation retained to demonstrate compliance. Identification as a Repeat Finding - No Recommendation - The City should incorporate internal controls over compliance with the suspension and debarment compliance requirement including monitoring vendors against the exclusions list. Views of Responsible Officials and Planned Corrective Actions - Management concurs with the finding and is updating their policies and procedures to be in compliance with the requirements. The estimated completion date is December 2026

Corrective Action Plan

City of Maumelle, Arkansas Corrective Action Plan Contact Name: Brad Ashford Contact Phone Number: 501-851-2500 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2025 Finding #2025-002 – Statement of Condition: The City's policies and procedures did not include requirements related to suspension and deparment. Additionally, the City did not perform procedures to ensure vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Response: The City concurs with the finding. Management will implement additional controls related to suspension and deparment. The completion date for the above-mentioned corrective action was December 2026.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.03M
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $672