FAC Explorer

Finding 481315 (2023-003)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-08-16
Audit: 317385
Organization: Mesa County, Colorado (CO)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County failed to provide required contract provisions at the time of award for one contract.
  • Impacted Requirements: Key provisions like the Byrd Anti-Lobbying Amendment and the Davis-Bacon Act were not communicated, violating compliance obligations.
  • Recommended Follow-Up: Update policies to ensure all necessary provisions are clearly communicated to contractors as per 2 CFR Appendix II to Part 200.

Finding Text

Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. 2 CFR section Appendix II to Part 200, Contract Provisions for Non-Federal Entity Contracts Under Federal Awards states that in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain certain provisions, as applicable. Condition: The following information was not provided at the time of the contract award for one (1) contract selected for testing: •Byrd Anti-Lobbying Amendment •Clean Air Act and Federal Water Pollution Control Act •Davis-Bacon Act Cause: The County’s procedures did not consistently ensure that the applicable required provisions were communicated to contractors. Effect: The County did not identify the applicable required provisions of the contract to the contractors at the time of the contract award resulting in a finding. Questioned Costs: None to report Context/Sampling: One (1) contract selected for procurement and suspension and debarment testing for the direct award from the US Department of Treasury. The total population across the program, including sub-awards from the State of Colorado was 4 procurement contracts. Repeat Finding from Prior Year(s): No Recommendation: We recommend the County modify and strengthen its current policies and procedures to ensure that all applicable required provisions are communicated to contractors in accordance with 2 CFR Appendix II to Part 200. Views of Responsible Officials: Agree

Corrective Action Plan

The County concurs with this finding and will be working to enhance internal controls over the review of contracts related to award funding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 481313 2023-004
    Material Weakness
  • 481314 2023-005
    Material Weakness
  • 481316 2023-006
    Material Weakness
  • 481317 2023-007
    Material Weakness
  • 481318 2023-008
    Material Weakness
  • 1057755 2023-004
    Material Weakness
  • 1057756 2023-005
    Material Weakness
  • 1057757 2023-003
    Material Weakness
  • 1057758 2023-006
    Material Weakness
  • 1057759 2023-007
    Material Weakness
  • 1057760 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $4.91M
93.658 Foster Care_title IV-E $3.25M
93.575 Child Care and Development Block Grant $2.69M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.57M
93.659 Adoption Assistance $2.22M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.00M
93.563 Child Support Enforcement $1.69M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $1.05M
17.258 Wia Adult Program $1.01M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $805,838
17.259 Wia Youth Activities $745,683
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $708,825
93.667 Social Services Block Grant $642,269
20.507 Federal Transit_formula Grants $459,898
10.665 Schools and Roads - Grants to States $443,373
95.001 High Intensity Drug Trafficking Areas Program $396,478
17.207 Employment Service/wagner-Peyser Funded Activities $340,369
16.710 Public Safety Partnership and Community Policing Grants $218,171
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $201,953
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $200,904
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $188,215
93.645 Stephanie Tubbs Jones Child Welfare Services Program $182,956
16.922 Equitable Sharing Program $181,165
93.569 Community Services Block Grant $168,095
16.738 Edward Byrne Memorial Justice Assistance Grant Program $162,032
10.558 Child and Adult Care Food Program $155,575
17.278 Wia Dislocated Worker Formula Grants $150,543
93.217 Family Planning_services $146,234
17.285 Apprenticeship USA Grants $136,748
93.434 Every Student Succeeds Act/preschool Development Grants $129,965
93.053 Nutrition Services Incentive Program $107,563
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $91,223
93.090 Guardianship Assistance $89,242
93.994 Maternal and Child Health Services Block Grant to the States $89,150
93.778 Medical Assistance Program $87,656
97.042 Emergency Management Performance Grants $80,161
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $76,944
93.069 Public Health Emergency Preparedness $76,702
16.575 Crime Victim Assistance $69,604
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $62,532
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $59,668
93.268 Immunization Cooperative Agreements $56,359
93.052 National Family Caregiver Support, Title Iii, Part E $50,476
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $45,112
16.606 State Criminal Alien Assistance Program $43,216
93.747 Elder Abuse Prevention Interventions Program $40,111
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $38,902
93.791 Money Follows the Person Rebalancing Demonstration $36,737
10.551 Supplemental Nutrition Assistance Program $36,028
93.568 Low-Income Home Energy Assistance $35,231
17.225 Unemployment Insurance $33,421
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $31,713
17.277 Workforce Investment Act (wia) National Emergency Grants $31,490
20.939 Safe Streets and Roads for All $22,584
93.136 Injury Prevention and Control Research and State and Community Based Programs $19,392
93.324 State Health Insurance Assistance Program $18,614
20.205 Highway Planning and Construction $14,711
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $8,572
93.556 Promoting Safe and Stable Families $7,677
17.273 Temporary Labor Certification for Foreign Workers $7,529
17.801 Jobs for Veterans State Grants $7,000
15.225 Recreation Resource Management $5,390
20.616 National Priority Safety Programs $4,237
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,208
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $2,648
17.245 Trade Adjustment Assistance $2,045
93.472 Title IV-E Prevention and Family Services and Programs (a) $269