Finding 40104 (2022-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-07-09

AI Summary

  • Core Issue: The Police Jury did not seek competition for two professional service contracts, violating federal procurement standards.
  • Impacted Requirements: Non-compliance with the Uniform Guidance, specifically 2 CFR 200.319(a), which mandates full and open competition for federal awards.
  • Recommended Follow-Up: Implement and adhere to written policies to ensure compliance with procurement standards for federal contracts.

Finding Text

2022-001 PROCUREMENT OF PROFESSIONAL SERVICES United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awarded on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements Section 200.319(a) requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. Condition: All six vendor contracts totaling $750,906 were tested for compliance with procurement standards. Three of these contracts totaling $347,094 related to professional services. The Police Jury did not seek competition for two of these contracts totaling $150,025. Questioned Costs: $150,025 Cause: The Police Jury did not follow applicable policies and procedures to ensure that open competition was sought when procuring professional service contracts with Federal awards. Effect: The Police Jury is in non-compliance with the Uniform Guidance Procurement standards and may not be receiving the most advantageous rates for these services. Recommendation: The Police Jury should adhere to written policies and procedures to ensure compliance with the Uniform Guidance as it relates to procuring professional service contracts. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.

Corrective Action Plan

Procurement of professional services for all federally funded projects will take place immediately. Police Jurors have been fully advised of the requirement and commit to adhering to the policies and procedures.

Categories

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 40105 2022-002
    Material Weakness
  • 616546 2022-001
    Material Weakness
  • 616547 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.435 Gomesa $1.22M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $557,477
10.433 Rural Housing Preservation Grants $99,391
93.569 Community Services Block Grant $75,543
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $69,146
14.871 Section 8 Housing Choice Vouchers $63,861
20.219 Recreational Trails Program $43,457
97.024 Emergency Food and Shelter National Board Program $32,083
20.509 Formula Grants for Rural Areas and Tribal Transit Program $20,235
97.067 Homeland Security Grant Program $17,742
45.129 Promotion of the Humanities_federal/state Partnership $10,000
93.499 Low Income Household Water Assistance Program $5,309
93.568 Low-Income Home Energy Assistance $3,400
45.310 Grants to States $3,282
32.009 Emergency Connectivity Fund Program $350