Finding 403141 (2023-002)

Material Weakness

Requirement

Questioned Costs

Year

2023

Accepted

2024-06-27

Audit: 310264

Organization: Blanco County (TX)

Auditor: Neffendorf and Blocker PC

AI Summary

Core Issue: The County has a material weakness in internal controls related to procurement using CLFRF funds.
Impacted Requirements: Failure to follow Uniform Guidance (2 CFR 200.214) for suspension and debarment procedures.
Recommended Follow-Up: Establish and monitor procedures to ensure compliance with procurement standards.

Finding Text

Type of Finding: Material Weakness - Internal Control Criteria: Uniform Guidance states recipients of Coronavirus State and Local Fiscal Recovery Funds (CLFRF) are responsible for ensuring any procurement using CLFRF funds are consistent with the procurement standards set forth in the Uniform Guidance (2 CFR 200.214). Condition: The County failed to implement and monitor suspension and debarment procedures to comply with the Uniform Guidance (2 CFR 200.214). Cause: Procedures were not put in place to monitor the procurement procedures conducted by the independent contractor to assure compliance with the Uniform Guidance standards. Effect: Contracts may have been awarded to ineligible vendors. Questioned Costs: None Recommendation: Procedures should be put in place to monitor and comply with the Uniform Guidance procurement standards. Views of responsible officials and planned corrective action:

Corrective Action Plan

Finding Summary: County should comply with Uniform Guidance regarding procurement Responsible Individuals: County Attorney and County Judge Corrective Action Plan: Recent developments have resulted in a change in personnel. Individuals now involved in any grant funded procurement will be tasked with monitoring our procurement procedures for compliance with Uniform Guidance principles. Additionally, a follow up with the project contractor revealed that no ineligible vendors were, in fact, selected or used. Anticipated Completion Date: Ongoing

Other Findings in this Audit

403142 2023-003

Material Weakness
979583 2023-002

Material Weakness
979584 2023-003

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$2.14M
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$83,310
21.032	Local Assistance and Tribal Consistency Fund	$35,008
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$19,380
90.404	2018 Hava Election Security Grants	$16,616