FAC Explorer

Finding 388264 (2023-004)

-
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 300045
Organization: Anne Arundel County, Maryland (MD)
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The County lacks documentation proving compliance with quality assurance, value engineering, and utility accommodation requirements for highway projects.
  • Impacted Requirements: Compliance with federal regulations for quality assurance programs, value engineering analyses, and utility policies is at risk.
  • Recommended Follow-Up: Formalize an agreement with the pass-through entity to clearly define responsibilities for meeting special tests requirements.

Finding Text

Finding 2023-004 U.S. Department of the Transportation Assistance Listing Number 20.205 WB&A Trail (highway Planning and Construction) Compliance Deficiency over Special Tests – Quality Assurance Program, Value Engineering, and Utilities Repeat Finding: No Criteria: A State DOT or Local Public Agency (LPA) must have a quality assurance (QA) program, approved by Federal Highway Administration (FHWA), for construction projects on the National Highway System (NHS) to ensure that materials and workmanship conform to approved plans and specifications (23 CFR sections 637.201, 637.205, 637.207, and 637.209). Recipients are required to establish a value engineering (VE) program and ensure that a VE analysis is performed on all applicable projects. The program should include procedures to approve or reject recommendations and for monitoring to ensure that resulting, approved recommendations are incorporated into the plans, specifications, and estimate (23 USC 106(e); 23 CFR Part 627). Recipients are required to develop policies and procedures pertaining to the use, accommodation and/or relocation of public and private utility facilities on highway rights-of way using federal highway funds. Recipients are required to develop, maintain, and obtain FHWA approval of their Utility Accommodation Policy (UAP) (23 CFR section 645.215). Condition and Context: Management was unable to provide support documenting the County’s compliance with quality assurance program, value engineering, and utilities special tests for the year ended June 30, 2023. Cause: The County is a pass through entity, and believed the direct recipient of the award was responsible for these special tests requirements. However, there is no formal documentation of this understanding with the direct recipients of these responsibilities. Effect or Potential Effect: The County may not be in compliance with the special tests requirements under Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County formalize its agreement with the pass-through entity to clarify the responsibilities for the special tests requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.

Corrective Action Plan

2023-004: 20.205 – WB&A Trail (highway Planning and Construction) • Recommendation: We recommend that the County formalize its agreement with the pass-through entity to clarify the responsibilities for the special test’s requirements. • Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding. • Corrective action taken in response to finding: The County Purchasing Division will follow Federal regulation to ensure all requirements are addressed either in the solicitation documents or in the project manual. • Name of the contact person responsible for corrective action: Catrice Parsons, Purchasing Agent – Central Services, Purchasing Division. • Planned completion date for the corrective action plan: June 30, 2024.

Categories

Subrecipient Monitoring Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.95M
14.218 Community Development Block Grants/entitlement Grants $1.65M
14.267 Continuum of Care Program $1.52M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.43M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.41M
93.778 Medical Assistance Program $887,456
93.268 Immunization Cooperative Agreements $834,977
97.083 Staffing for Adequate Fire and Emergency Response (safer) $806,943
17.258 Wia Adult Program $573,936
93.069 Public Health Emergency Preparedness $506,258
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $464,342
14.241 Housing Opportunities for Persons with Aids $440,609
93.136 Injury Prevention and Control Research and State and Community Based Programs $420,171
93.788 Opioid Str $408,689
93.994 Maternal and Child Health Services Block Grant to the States $378,103
93.558 Temporary Assistance for Needy Families $365,114
17.278 Wia Dislocated Worker Formula Grants $354,621
17.259 Wia Youth Activities $336,830
93.563 Child Support Enforcement $313,162
93.959 Block Grants for Prevention and Treatment of Substance Abuse $293,085
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $268,799
16.743 Forensic Casework Dna Backlog 2018 $231,586
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $170,435
93.767 Children's Health Insurance Program $150,721
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $146,382
93.052 National Family Caregiver Support, Title Iii, Part E $132,657
16.579 Dui - Justice Assistance Grant $123,111
14.231 Emergency Solutions Grant Program $117,062
93.917 Hiv Care Formula Grants $109,512
16.575 Crime Victim Assistance $93,449
21.027 Coronavirus State and Local Fiscal Recovery Funds $82,905
16.743 Forensic Casework Dna Backlog 2019 $65,990
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $63,848
20.507 Federal Transit_formula Grants $52,174
14.239 Home Investment Partnerships Program $51,582
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $50,818
97.093 Fire Service Hazardous Materials Preparedness and Response $48,491
93.914 Hiv Emergency Relief Project Grants $39,466
16.825 Smart Prosecution Initiative $38,686
20.600 State and Community Highway Safety $36,500
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $35,863
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $23,528
93.071 Medicare Enrollment Assistance Program $13,851
97.008 Non-Profit Security Program $12,846
93.940 Hiv Prevention Activities_health Department Based $12,250
21.016 Equitable Sharing $7,500
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $5,656
16.606 State Criminal Alien Assistance Program $5,000
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $4,920
20.218 National Motor Carrier Safety $4,127
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,791
93.643 Children's Justice Grants to States $2,112
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,332