Finding 387584 (2022-002)

- Repeat Finding
Requirement
ALN
Questioned Costs
-
Year
2022
Accepted
2024-03-28
Audit: 299705
Organization: Kit Carson County (CO)

AI Summary

  • Core Issue: The County did not follow its procurement policy by failing to conduct formal bids for purchases over $5,000, totaling $181,424.
  • Impacted Requirements: Lack of documentation for the bid process or justification for sole source purchases violates procurement guidelines.
  • Recommended Follow-Up: Ensure all discussions about federal or grant funding are documented in formal meetings and included in the Board minutes for transparency.

Finding Text

Procurement, ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Or Specific Requirement: The County’s procurement policy requires formal bids for any purchases in excess of $5,000. Condition: The County purchased various equipment over $5,000 with a total cost of $181,424. There was no documentation that the formal bid process was completed nor was there any documentation that, due to the nature of the purchase, this was a sole source purchase. Cause: The transaction was discussed in the work study session with the appropriate staff. Those discussions were not memorialized in the Board of County Commissioner minutes. Effect: It is not possible to determine if the County received the best price possible for these goods. Questioned Costs: None Identification As A Repeat Finding: 2021-003 Recommendation: Any discussions related to federal or grant funding which occur in an informal meeting or setting should be fully discussed in a more formal setting. All information related to procurement using grant funding should be described when the formal approval is completed in the Board of County Commissioner minutes. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.

Corrective Action Plan

All procurement bids for grants will be required to request bids from three (3) companies, if obtainable, regardless of previous bids. Where only one bid is received and no other providers are interested in bidding or where there are no additional providers who will service our remote area, a formal notation in the BOCC minutes will be noted

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $160,736
93.658 Foster Care_title IV-E $136,333
93.558 Temporary Assistance for Needy Families $134,717
93.778 Medical Assistance Program $104,197
93.563 Child Support Enforcement $100,123
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $94,316
93.268 Immunization Cooperative Agreements $89,359
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $88,727
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $80,011
16.575 Crime Victim Assistance $59,276
93.667 Social Services Block Grant $45,961
93.217 Family Planning_services $38,461
21.027 Coronavirus State and Local Fiscal Recovery Funds $37,414
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $25,718
97.042 Emergency Management Performance Grants $25,706
93.575 Child Care and Development Block Grant $11,571
93.090 Guardianship Assistance $11,203
93.069 Public Health Emergency Preparedness $10,981
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $10,109
93.994 Maternal and Child Health Services Block Grant to the States $8,019
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,891
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $7,001
93.659 Adoption Assistance $6,938
93.991 Core Chaps Process and Wwc Breast Cervical $5,870
16.607 Bulletproof Vest Partnership Program $3,620
93.747 Elder Abuse Prevention Interventions Program $755
21.019 Coronavirus Relief Fund $-93