Finding 393802 (2023-003)

-
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-04-19
Audit: 303987
Organization: Hood River County (OR)

AI Summary

  • Core Issue: The County failed to check the suspended or debarred list before awarding contracts, risking compliance with federal regulations.
  • Impacted Requirements: Noncompliance with 2 CFR Part 200.214, which mandates checking for debarred parties before federal fund awards.
  • Recommended Follow-Up: Implement and document a process to verify the debarred list prior to contract awards to ensure compliance.

Finding Text

Finding 2023-003 21.027 – Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement Suspension and Debarment Criteria: 2 CFR Part 200.214 indicates “the regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities”. Condition: The County did not maintain documentation or have appropriate processes and procedures in place to ensure that prior to awarding contracts to outside parties the suspended or debarred list was checked to ensure the potential awardee was not prohibited from receiving federal funds. Cause: The County did not have policies and procedures in place to ensure the suspended and debarred list was checked consistently nor did they retain documentation of the list being checked prior to contracts being awarded to awardees. Effect: The County could award contracts to suspended or debarred parties. Questioned Costs: $149,370 Recommendations: We recommend the County implement processes and procedures to ensure the suspended and debarred listing is checked prior to awarding contracts to outside parties. In addition, we recommend the County maintain documentation of this check being performed. Views of responsible officials: Hood River County is training personnel to check Sam.gov for debarment of vendors prior to contract negotiation. A second check point is when vendors are set up in the Finance department Accounts Payable system. Currently there are no Hood River County vendors who have been on the Federal debarment list.

Corrective Action Plan

Hood River County has developed procedures to ensure the suspended and debarred listing is checked prior to awarding contracts to outside parties. In addition, the County is maintaining documentation of a second check being performed before the vendor can be entered into the payment system. We expect this to be running without exception by 12/31/2024.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 393800 2023-002
    Material Weakness Repeat
  • 393801 2023-002
    Material Weakness Repeat
  • 393803 2023-003
    -
  • 970242 2023-002
    Material Weakness Repeat
  • 970243 2023-002
    Material Weakness Repeat
  • 970244 2023-003
    -
  • 970245 2023-003
    -

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $356,073
21.027 Coronavirus State and Local Fiscal Recovery Funds $210,049
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $150,305
16.575 Crime Victim Assistance $125,558
93.268 Immunization Cooperative Agreements $103,145
97.067 Homeland Security Grant Program $88,391
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $87,216
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $78,625
93.069 Public Health Emergency Preparedness $74,042
97.042 Emergency Management Performance Grants $64,950
93.959 Block Grants for Prevention and Treatment of Substance Abuse $62,751
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $62,484
16.710 Public Safety Partnership and Community Policing Grants $48,950
93.889 National Bioterrorism Hospital Preparedness Program $29,038
93.994 Maternal and Child Health Services Block Grant to the States $24,613
39.003 Donation of Federal Surplus Personal Property $20,901
93.217 Family Planning_services $18,853