Finding 403142 (2023-003)

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 did not follow procurement rules that prevent contracts with vendors who are ineligible for federal assistance.
Impacted Requirements: This finding violates the Uniform Guidance procurement standards (2 CFR 200.214) related to vendor eligibility.
Recommended Follow-Up: Implement procedures to ensure all vendors are vetted for suspension and debarment before awarding contracts.

Finding Text

Type of Finding: Material Non-compliance Criteria: Uniform Guidance procurement standards (2 CFR 200.214) state recipients of Coronavirus State and Local Fiscal Recovery Funds are prohibited from entering into subawards and contracts with parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal Assistance programs. Condition: The County failed to comply with the Uniform Guidance procurement standards (2 CFR 200.214) regarding suspension and debarment. Cause: The County's procurement procedures did not include procedures for vetting vendors with regard to suspension and debarment from participating in federal assistance programs. Effect: Contracts may have been awarded to vendors ineligible to participate in the federal assistance program. Questioned Cost: None Recommendation: Procedures should be put in place to comply with the Uniform Guidance procurement standards regarding suspension and debarment. Views of responsible officials and planned corrective action:

Corrective Action Plan

Finding Summary: The County's procurement procedures do not include procedures for vetting vendors with regard to suspension and debarment from participating in federal assistance programs. Responsible Individuals: County Attorney and County Judge Corrective Action Plan: Any future relevant procurement will include vetting procedures to prevent those who are suspended and/or debarred from participating in the project. Anticipated Completion Date: Ongoing

Other Findings in this Audit

403141 2023-002

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