Finding 478427 (2023-007)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-07-15
Audit: 315126
Organization: Cottrellville Township (MI)
Auditor: Uhy LLP

AI Summary

  • Core Issue: The Township failed to verify that contractors were not debarred or suspended before engaging them for federally funded projects.
  • Impacted Requirements: Compliance with federal regulations requiring verification of contractor eligibility (2 CFR sections 200.212 and 200.318(h)).
  • Recommended Follow-up: Implement controls to ensure proper verification of contractor status prior to entering into agreements.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 66.458, Environmental Protection Agency. Capitalization Grants for Clean Water State Revolving Funds Federal Award Identification Number and Year: 5749-01, Loan Period 06/18/2022-11/15/2024 Pass-through Entity: Michigan Department of Environment, Great Lakes, and Energy Finance Division - Water Infrastructure Financing Section Type: Material weakness in internal control and material noncompliance with laws and regulations Repeat Finding: No Criteria: A nonfederal entity must have adequate procedures in place to verify that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CRF section 180.300; 48 CFR section 52.209-6). Condition: During procurement testing of the Capitalization Grants for Clean Water Revolving Funds, we noted that the Township did not have documentation that sam.gov was reviewed to ensure the contractors were not suspended or debarred. The only consideration of debarment or suspension appears to be requirement to have contractors provide a signed certification to the effect of not being debarred or suspended from participation in federally funded projects. Identification of How Likely Questioned Costs Were Computed: N/A Known Questioned Costs: None. Subsequently, the sam.gov was reviewed to ensure that the contractors were not suspended or debarred. Context: None of the four contractors utilized for the Capitalization Grants for Clean Water Revolving Funds project were evaluated. Cause/Effect: The lead engineer left the employment of the engineering company, and they believe that he would have tested for suspension or debarment at the time of initiating the contracts, however no documentation could be located. The Township did not have controls in place to comply with suspension and debarment evaluation requirements. Recommendation: We recommend the Township implement adequate controls to ensure verification of debarment, suspension, or exclusion takes place before entering into covered transactions. View of responsible officials and planned corrective action plan: See attached corrective action plan.

Corrective Action Plan

Management agrees with the finding. Our current federal project is substantially completed, however, should the Township receive additional federal construction grants, the Township will implement controls to ensure verification of debarment, suspension, or exclusion takes place before entering into a covered transaction and that documentation is maintained. The anticipated date of completion is prior to receiving another federal construction grant award.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 478424 2023-004
    Material Weakness
  • 478425 2023-005
    Material Weakness
  • 478426 2023-006
    Material Weakness
  • 1054866 2023-004
    Material Weakness
  • 1054867 2023-005
    Material Weakness
  • 1054868 2023-006
    Material Weakness
  • 1054869 2023-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.458 Capitalization Grants for Clean Water State Revolving Funds $980,228
21.027 Coronavirus State and Local Fiscal Recovery Funds $33,067