FAC Explorer

Finding 1225509 (2025-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-08-03
Audit: 408382
Organization: City of Yoakum, Texas (TX)
Auditor: HARRISON WALDROP & UHEREK LLP

AI Summary

  • Core Issue: Vendors were not properly verified for exclusions before entering into contracts over $25,000.
  • Impacted Requirements: Compliance with 2 CFR 200.214 and 2 CFR Part 180 regarding vendor verification.
  • Recommended Follow-up: Implement a process to check SAM.gov or obtain certifications for all relevant transactions.

Finding Text

Criteria or specific requirement: Per 2 CFR 200.214 and 2 CFR Part 180, non-federal entities must verify that vendors are not excluded or disqualified before entering into covered transactions expected to equal or exceed $25,000. Verification must be performed by checking SAM.gov, collecting a certification, or adding a clause to the contract.

Corrective Action Plan

The City’s Corrective Action Plan to address the condition is to put controls in place to ensure all vendor contracts are verified for clearance from the suspended and debarred SAM.gov system and that information be maintained in the City’s records.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $321,647
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $63,891
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $39,156
97.039 HAZARD MITIGATION GRANT $5,771