FAC Explorer

Finding 397909 (2023-002)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-05-20
Audit: 306634
Organization: Pacific States Marine Fisheries Commission (OR)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Insufficient documentation for procurements, particularly for non-competitive practices, leading to potential noncompliance.
  • Impacted Requirements: Violations of 2 CFR Part 200 regarding procurement standards and internal controls.
  • Recommended Follow-Up: Enhance internal monitoring and ensure proper completion and retention of Sole Source Justification Forms for non-competitive procurements.

Finding Text

Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. Specifically, §200.318 General procurement standards indicates “the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: A selection of procurements did not maintain sufficient documentation that detailed the history of the procurement and justification for using non-competitive practices. Questioned costs: Known questioned costs of $23,890. (NA21NMF4370552 = $4,650, NA22NMF4370355 = $12,440, NA22NMF4360330 = $6,800) Context: In a statistically valid sample, three of forty procurement selections tested, did not have sufficient documentation to justify their acquisition method. One item related to purchase decisions dictated by a subrecipient; however the payment was made directly by the Commission and no justification showing an adequate procurement process was provided by the subrecipient. Two selections related to procurements with a long-standing vendor which was used as the justification for selection, however no documentation was provided for the justification to continue using this vendor. Cause: Insufficient understanding and application of procurement policies when unusual situations arise. Effect: Noncompliance could lead the Commission to enter into contracts with vendors that are not the most suitable for the goods and/or services being procured. Repeat finding: Yes – see finding 2022-001 from the prior year. Recommendation: We recommend increased internal monitoring to ensure that noncompetitive procurements are sufficiently justified, and that internal Sole Source Justification Forms are completed correctly and retained for all vendors procured under noncompetitive methods. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 397886 2023-002
    Significant Deficiency Repeat
  • 397887 2023-002
    Significant Deficiency Repeat
  • 397888 2023-002
    Significant Deficiency Repeat
  • 397889 2023-002
    Significant Deficiency Repeat
  • 397890 2023-002
    Significant Deficiency Repeat
  • 397891 2023-002
    Significant Deficiency Repeat
  • 397892 2023-002
    Significant Deficiency Repeat
  • 397893 2023-002
    Significant Deficiency Repeat
  • 397894 2023-002
    Significant Deficiency Repeat
  • 397895 2023-002
    Significant Deficiency Repeat
  • 397896 2023-002
    Significant Deficiency Repeat
  • 397897 2023-002
    Significant Deficiency Repeat
  • 397898 2023-002
    Significant Deficiency Repeat
  • 397899 2023-002
    Significant Deficiency Repeat
  • 397900 2023-002
    Significant Deficiency Repeat
  • 397901 2023-002
    Significant Deficiency Repeat
  • 397902 2023-002
    Significant Deficiency Repeat
  • 397903 2023-002
    Significant Deficiency Repeat
  • 397904 2023-002
    Significant Deficiency Repeat
  • 397905 2023-002
    Significant Deficiency Repeat
  • 397906 2023-002
    Significant Deficiency Repeat
  • 397907 2023-002
    Significant Deficiency Repeat
  • 397908 2023-002
    Significant Deficiency Repeat
  • 397910 2023-002
    Significant Deficiency Repeat
  • 397911 2023-003
    Significant Deficiency
  • 397912 2023-003
    Significant Deficiency
  • 397913 2023-003
    Significant Deficiency
  • 397914 2023-003
    Significant Deficiency
  • 397915 2023-003
    Significant Deficiency
  • 397916 2023-003
    Significant Deficiency
  • 397917 2023-003
    Significant Deficiency
  • 397918 2023-003
    Significant Deficiency
  • 397919 2023-003
    Significant Deficiency
  • 397920 2023-003
    Significant Deficiency
  • 397921 2023-003
    Significant Deficiency
  • 397922 2023-003
    Significant Deficiency
  • 397923 2023-003
    Significant Deficiency
  • 397924 2023-003
    Significant Deficiency
  • 397925 2023-003
    Significant Deficiency
  • 397926 2023-003
    Significant Deficiency
  • 397927 2023-003
    Significant Deficiency
  • 397928 2023-003
    Significant Deficiency
  • 397929 2023-003
    Significant Deficiency
  • 397930 2023-003
    Significant Deficiency
  • 397931 2023-003
    Significant Deficiency
  • 397932 2023-003
    Significant Deficiency
  • 397933 2023-003
    Significant Deficiency
  • 397934 2023-003
    Significant Deficiency
  • 397935 2023-003
    Significant Deficiency
  • 397936 2023-003
    Significant Deficiency
  • 397937 2023-003
    Significant Deficiency
  • 397938 2023-003
    Significant Deficiency
  • 397939 2023-003
    Significant Deficiency
  • 974328 2023-002
    Significant Deficiency Repeat
  • 974329 2023-002
    Significant Deficiency Repeat
  • 974330 2023-002
    Significant Deficiency Repeat
  • 974331 2023-002
    Significant Deficiency Repeat
  • 974332 2023-002
    Significant Deficiency Repeat
  • 974333 2023-002
    Significant Deficiency Repeat
  • 974334 2023-002
    Significant Deficiency Repeat
  • 974335 2023-002
    Significant Deficiency Repeat
  • 974336 2023-002
    Significant Deficiency Repeat
  • 974337 2023-002
    Significant Deficiency Repeat
  • 974338 2023-002
    Significant Deficiency Repeat
  • 974339 2023-002
    Significant Deficiency Repeat
  • 974340 2023-002
    Significant Deficiency Repeat
  • 974341 2023-002
    Significant Deficiency Repeat
  • 974342 2023-002
    Significant Deficiency Repeat
  • 974343 2023-002
    Significant Deficiency Repeat
  • 974344 2023-002
    Significant Deficiency Repeat
  • 974345 2023-002
    Significant Deficiency Repeat
  • 974346 2023-002
    Significant Deficiency Repeat
  • 974347 2023-002
    Significant Deficiency Repeat
  • 974348 2023-002
    Significant Deficiency Repeat
  • 974349 2023-002
    Significant Deficiency Repeat
  • 974350 2023-002
    Significant Deficiency Repeat
  • 974351 2023-002
    Significant Deficiency Repeat
  • 974352 2023-002
    Significant Deficiency Repeat
  • 974353 2023-003
    Significant Deficiency
  • 974354 2023-003
    Significant Deficiency
  • 974355 2023-003
    Significant Deficiency
  • 974356 2023-003
    Significant Deficiency
  • 974357 2023-003
    Significant Deficiency
  • 974358 2023-003
    Significant Deficiency
  • 974359 2023-003
    Significant Deficiency
  • 974360 2023-003
    Significant Deficiency
  • 974361 2023-003
    Significant Deficiency
  • 974362 2023-003
    Significant Deficiency
  • 974363 2023-003
    Significant Deficiency
  • 974364 2023-003
    Significant Deficiency
  • 974365 2023-003
    Significant Deficiency
  • 974366 2023-003
    Significant Deficiency
  • 974367 2023-003
    Significant Deficiency
  • 974368 2023-003
    Significant Deficiency
  • 974369 2023-003
    Significant Deficiency
  • 974370 2023-003
    Significant Deficiency
  • 974371 2023-003
    Significant Deficiency
  • 974372 2023-003
    Significant Deficiency
  • 974373 2023-003
    Significant Deficiency
  • 974374 2023-003
    Significant Deficiency
  • 974375 2023-003
    Significant Deficiency
  • 974376 2023-003
    Significant Deficiency
  • 974377 2023-003
    Significant Deficiency
  • 974378 2023-003
    Significant Deficiency
  • 974379 2023-003
    Significant Deficiency
  • 974380 2023-003
    Significant Deficiency
  • 974381 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.512 Central Valley Project Improvement Act, Title Xxxiv $1.59M
11.407 Interjurisdictional Fisheries Act of 1986 $1.19M
11.022 Bipartisan Budget Act of 2021 $839,709
11.436 Columbia River Fisheries Development Program $742,334
11.437 Pacific Fisheries Data Program $553,526
11.438 Pacific Coast Salmon Recovery Pacific Salmon Treaty Program $502,078
11.477 Fisheries Disaster Relief $304,120
11.469 Congressionally Identified Awards and Projects Adoption of Electronic Monitoring in Ak $173,339
11.439 Marine Mammal Data Program $170,137
15.661 Lower Snake River Compensation Plan $129,748
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $104,670
15.648 Central Valley Project Improvement Act (cvpia) $103,196
15.808 U.s. Geological Survey Research and Data Collection Stream Flow Permeance (flowper) and (roadstr) $94,335
11.472 Unallied Science Program $63,245
81.999 Bonneville Power Administration - Environment, Fish and Wildlife $61,950
15.605 Sport Fish Restoration $59,498
11.454 Covid 19 - Unallied Management Projects $56,028
15.808 U.s. Geological Survey Research and Data Collection Science, Data Management, Logistical Support $49,693
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $41,249
15.608 Fish and Wildlife Management Assistance $26,683
11.441 Regional Fishery Management Councils $8,078