Finding 212944 (2022-011)

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Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-26
Audit: 250852
Organization: Park County (MT)

AI Summary

  • Core Issue: The county failed to verify that contractors and subrecipients were not suspended or debarred before entering into agreements funded by the Coronavirus State and Local Fiscal Recovery Funds.
  • Impacted Requirements: Compliance with procurement, suspension, and debarment requirements outlined in 31 CFR section 19.300 is critical for program integrity.
  • Recommended Follow-Up: Management should implement procedures to ensure all procurement activities comply with federal regulations and verify the eligibility of all parties involved.

Finding Text

NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30 2022 Criteria: The Coronavirus State and Local Fiscal Recovery Funds program is implemented by Treasury?s Interim Final Rule and Final Rule at 31 CFR.35. The Interim Final Rule and Final Rule states that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county does not have a system in place that will allow full compliance with all program terms and conditions. Effect: Non-compliance with program terns and conditions. Questioned Costs: None 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, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. 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 PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30 2022 Name of contact person: Director of Grants and Special Projects Corrective Action: The county will develop written procedures as recommended in finding 2022-007 to address this issue and incorporate this finding?s recommendation. Proposed Completion Date: Immediately

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.509 Formula Grants for Rural Areas and Tribal Transit Program $317,890
10.665 Schools and Roads - Grants to States $294,886
97.067 Homeland Security Grant Program $215,025
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $197,386
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $80,354
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $53,541
16.710 Public Safety Partnership and Community Policing Grants $49,060
16.588 Violence Against Women Formula Grants $47,816
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $39,574
97.042 Emergency Management Performance Grants $37,500
21.027 Coronavirus State and Local Fiscal Recovery Funds $36,099
16.738 Edward Byrne Memorial Justice Assistance Grant Program $28,744
10.680 Forest Health Protection $25,667
90.401 Help America Vote Act Requirements Payments $16,582
16.034 Coronavirus Emergency Supplemental Funding Program $14,806
93.994 Maternal and Child Health Services Block Grant to the States $13,183
20.106 Airport Improvement Program $9,000
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $8,401
21.019 Coronavirus Relief Fund $7,687
93.268 Immunization Cooperative Agreements $5,973
10.664 Cooperative Forestry Assistance $5,923
93.136 Injury Prevention and Control Research and State and Community Based Programs $5,000
10.578 Wic Grants to States (wgs) $3,880
93.052 National Family Caregiver Support, Title Iii, Part E $3,300
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $400