Finding 496939 (2023-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-09-16
Audit: 319688
Organization: City of Michigan City (IN)

AI Summary

  • Core Issue: The City failed to verify vendor suspension and debarment status for three significant purchases, violating federal compliance requirements.
  • Impacted Requirements: Noncompliance with 2 CFR 200.303 and 31 CFR 19.300 regarding internal controls and vendor eligibility checks.
  • Recommended Follow-Up: Implement a robust internal control system to ensure all contractors paid $25,000 or more with federal funds are verified against suspension and debarment lists.

Finding Text

FINDING 2023-001 Subject: COVID-19: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: Department of the Treasury Federal Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listings Number: 21.027 Federal Award Number and Year (or Other Identifying Number): 2021 Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion INDIANA STATE BOARD OF ACCOUNTS 13 CITY OF MICHIGAN CITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Repeat Finding This is a repeat finding from the immediately prior audit report. The prior audit finding number was 2022-001. Condition and Context The City elected to receive the standard revenue loss allowance, allowing the City to claim $10,000,000 of its total State and Local Fiscal Recovery Funds (SLFRF) allocation of $16,549,045 as revenue loss to use for government services. All SLFRF program funds expended in 2023 were under the revenue loss eligible use category. The U.S. Department of the Treasury (Treasury) determined that there are no subawards under this eligible use category, and that recipients' use of revenue loss funds would not give rise to subrecipient relationships given that there is no federal program or purpose to carry out in the case of the revenue loss portion of the award. Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include, but are not limited to, contracts for goods and services awarded under a nonprocurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. The verification is to be done by checking the Excluded Parties List System (EPLS), collecting a certification from that person, or adding a clause or condition to the covered transaction with that person. Due to the Treasury's determination that the revenue loss eligible use category does not give rise to subawards, the City was only required to comply with suspension and debarment requirements related to contracts. The City's policies related to SLFRF suspension and debarment requirements included the Board of Public Works completing a review of each bid packet to ensure the bidder submitted a statement indicating if they were not suspended or debarred. Of the 14 transactions that equaled or exceeded $25,000 that were paid from SLFRF funds during the audit period, 3 were selected for testing to verify the City followed its procedures related to suspension and debarment. There was 1 transaction in the amount of $226,050 that was made for the purchase of a municipal tractor sweeper for the Street Department. Although bids were obtained for the street sweeper, the vendor's suspension and debarment status was not verified prior to payment. The 2nd second transaction selected for testing in the amount of $55,355 was made for the purchase of a Ford F250 truck for the Park Department. The purchase was made without verifying the vendor's suspension and debarment status. The 3rd transaction selected for testing in the amount of $128,800 was made for the maintenance of a fence in Patriot Park for the Park Department. The purchase was made without verifying the vendor's suspension and debarment status. The lack of internal controls and noncompliance were systemic issues throughout the audit period. INDIANA STATE BOARD OF ACCOUNTS 14 CITY OF MICHIGAN CITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 31 CFR 19.300 states: "When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking the EPLS; or (b) Collecting a certification from that person if allowed by this rule; or (c) Adding a clause or condition to the covered transaction with that person." Cause The system of internal controls as established by management of the City was not properly implemented to ensure that the policies and procedures in place related to suspension and debarment were appropriately followed. Effect Without the proper implementation of an effectively designed system of internal controls, the internal control system cannot be capable of effectively preventing, or detecting and correcting, material noncompliance. As such, the City cannot ensure the contractors paid with federal funds are eligible to participate in federal programs. Any program funds the City used to pay contractors that have been suspended or debarred would be unallowable, and the funding agency could potentially recover them. Furthermore, noncompliance with the provisions of federal statutes, regulations, and the terms and conditions of the federal award could result in the loss of future federal funding to the City. Questioned Costs There were no questioned costs identified. Recommendation We recommended that management of the City establish a proper system of internal controls, including strengthening its policies and procedures, to ensure that all contractors that are paid $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in federal programs before entering into contracts. INDIANA STATE BOARD OF ACCOUNTS 15 CITY OF MICHIGAN CITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.

Corrective Action Plan

FINDING 2023-001 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, the City of Michigan City did not verify that such contractors and vendors were not suspended, debarred, or otherwise excluded. Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 Ext. 2006 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To bring the City into compliance with effective internal controls with regards to suspension and debarment, the City has updated the purchasing checklist, Exhibit A, clarifying the requirement for the Controller’s office to verify suspension or debarment in Sam.Gov. Anticipated Completion Date: August 26, 2024 INDIANA STATE BOARD OF ACCOUNTS 30 EXHIBIT A PURCHASING CHECKLIST CHOOSE THE APPROPRIATE SECTION BELOW SECTION I 1. Is this purchase a small purchase for capital equipment or opera􀆟ng supplies under $50,000? _____Yes (proceed to 2.) _____No (proceed to Sec􀆟on II) 2. Purchase less than $2,500 with sufficient funding in budget a. Inquire with at least two (2) vendors – must document date, who spoken with, what the quote is for, and price. b. Upload this checklist and two quotes to purchase order. 3. $2,500 ‐ $24,999 with sufficient funding in budget, you must submit wri􀆩en solicita􀆟ons, with detailed specifica􀆟ons, to at least two (2) vendors 4. $25,000 ‐ $49,999 you must submit wri􀆩en solicita􀆟ons, with detailed specifica􀆟ons, to at least three (3) vendors a. Obtain proof of funding from Controller’s Office. b. Controller’s office will verify suspension or debarment in Sam.Gov if needed 5. The quote or solicita􀆟on with detailed specifica􀆟ons and proof of funding must accompany the purchase order when submi􀆩ed _______________________________________________________________ Department Head Signature SECTION II – CAPITAL EQUIPMENT AND OPERATING SUPPLIES GREATER THAN $50,000 1. Is this purchase for capital equipment or opera􀆟ng supplies between $50,000 and $149,999.99? _____Yes (proceed to 1a.) _____No (proceed to 3.) a. Wri􀆩en solicita􀆟on with detailed specifica􀆟ons must be preapproved by Board of Works. b. Proof of Funding a􀆩ached (obtained from Controller’s Office). c. Date submi􀆩ed to BOW _____________________________ d. Signature of BOW President ________________________________________ 2. A􀅌er BOW approval, obtain quotes from three (3) vendors known to deal in the line of business. Upload this checklist and three quotes to purchase order. 3. The Controller’s Office will verify for suspension or debarment if Federal Funds are used. A􀆩ach Sam.Gov screen shot to purchase order. __________________________________________________________________ Department Head Signature INDIANA STATE BOARD OF ACCOUNTS 31 EXHIBIT A 4. If the purchase is greater than $150,000, the formal bid process must be followed. a. Wri􀆩en solicita􀆟on with detailed specifica􀆟ons must be preapproved by Board of Works. b. Proof of Funding a􀆩ached (obtained from Controller’s Office). c. Date submi􀆩ed to BOW _____________________________ d. Signature of BOW President ________________________________________ 5. Upload the awarded bid, proof of adver􀆟sing and this checklist to purchase order. 6. The Controller’s Office will verify for suspension or debarment if Federal Funds are used. A􀆩ach Sam.Gov screen shot to purchase order. __________________________________________________________ Department Head Signature SECTION III – SERVICE AGREEMENTS 1. Is the service agreement less than $5,000? _____Yes (proceed to 2.) _____No (proceed to 3.) 2. Service Agreement less than $5,000 a. Inquire with at least two (2) vendors – must document date, who spoken with, what the quote is for, and price. b. Upload this checklist and two quotes to purchase order. _______________________________________________________________ Department Head Signature 3. Service Agreement greater than $5,000. a. Wri􀆩en solicita􀆟on with detailed specifica􀆟ons must be preapproved by Board of Works. b. Proof of Funding a􀆩ached (obtained from Controller’s Office). c. Controller’s office will verify suspension or debarment if federal Funds are used. d. Date submi􀆩ed to BOW _____________________________ e. Signature of BOW President ________________________________________ 4. A􀅌er BOW approval, obtain quotes from three (3) vendors known to deal in the line of business. Upload this checklist and three quotes to purchase order. ___________________________________________________________ Department Head Signature INDIANA STATE BOARD OF ACCOUNTS 32 EXHIBIT A SECTION IV – PROFESSIONAL SERVICES (ACCOUNTING, ARCHITECTURAL, ENGINEERING, LEGAL OR OTHER ADVISORY SERVICES FOR WHICH A LICENSE IS NEEDED) 1. Wri􀆩en solicita􀆟on with detailed specifica􀆟ons must be preapproved by Board of Works a. Proof of Funding a􀆩ached (obtained from Controller’s Office). b. Controller’s office will verify suspension or debarment if Federal Funds are used. c. Date submi􀆩ed to BOW _____________________________ d. Signature of BOW President ________________________________________ 2. A􀅌er BOW approval, upload this checklist and specifica􀆟ons to purchase order. __________________________________________________________________ Department Head Signature SECTION V – LEASE AGREEMENTS IN THE AMOUNT OF $5,000 OR MORE AND DURATION OF ONE (1) YEAR OR LONGER 1. In addi􀆟on to the Quote and Bid process set forth above, any lease of equipment or capital (which includes but are not limited to vehicles, tools, machines, printers, computers, etc…) in the amount of $5,000 or more and of a dura􀆟on of one (1) year or longer, MUST first be approved by the Board of Works along with copies of any and all contracts. __________________________________________________________________ Department Head Signature INDIANA STATE

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 496940 2023-002
    Material Weakness Repeat
  • 496941 2023-003
    Material Weakness
  • 496942 2023-004
    Material Weakness
  • 496943 2023-005
    Material Weakness
  • 496944 2023-006
    Material Weakness
  • 1073381 2023-001
    Material Weakness Repeat
  • 1073382 2023-002
    Material Weakness Repeat
  • 1073383 2023-003
    Material Weakness
  • 1073384 2023-004
    Material Weakness
  • 1073385 2023-005
    Material Weakness
  • 1073386 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
20.507 Federal Transit_formula Grants $831,194
20.106 Airport Improvement Program $152,100
20.205 Highway Planning and Construction $141,131
16.922 Equitable Sharing Program $125,196
21.027 Coronavirus State and Local Fiscal Recovery Funds $62,370
14.218 Community Development Block Grants/entitlement Grants $56,212
66.472 Beach Monitoring and Notification Program Implementation Grants $37,240
20.600 State and Community Highway Safety $2,292