Finding 503374 (2023-003)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-10-22

AI Summary

  • Core Issue: The Authority did not follow procurement regulations by failing to bid contracts properly for rehabbing individual units.
  • Impacted Requirements: Procurement actions above set dollar thresholds must include bid quotes, which were not obtained, leading to non-compliance.
  • Recommended Follow-Up: Review and train on procurement policies, consolidate tasks into single actions, maintain documentation, and involve the Board of Commissioners in bid reviews.

Finding Text

Criteria: The procurement regulations require the Authority to procure purchases with established thresholds. Procurement actions above established dollar amounts must be procured by acquiring bid quotes as mandated by the policy. Condition: During rehabbing of individual units, the Authority failed to properly procure the contracts. These contracts were awarded on an individual basis to a specific contractor as a unit would become vacated. The contract was not bid out as a single contract that would be used throughout the fiscal year or the grant award. Context: During our analysis of procurement transactions, we noted that quotes were not obtained during the contracting process per the procurement policy. Cause: The Authority did not fully understand the procurement requirements regarding bidding out individual jobs as compared to bidding out the service or contract service as a whole. Effect: Procurement serves three main functions. First is to verify that costs are reasonable as compared to independent cost estimates and between potential contractors through the bid process. Second, it provides assurance that the Authority is approachable by potential vendors to provide services. And third, a formalized contract ensures that the services provided meet the requirements and specifications mandated by the Authority. Recommendation: We recommend that the Authority review their procurement policy and obtain training on procurement transactions, especially to understand the appropriate times in which tasks must be consolidated into a single procurement action. Bid proposals must include conditions, material types, and specifications to allow contractors to bid on an equal basis. All procurement transactions must be documented. It is recommended that a formal bid tabulation form be maintained for all contracts procured, along with the RFP if warranted, for documentation purposes. As the Authority does not probably have the resources to hire a Procurement Manager, it is recommended that the Board of Commissioners be used to review bids and the bid tabulation for purchases of a certain dollar amount. Questioned Costs: $392,677

Corrective Action Plan

Response: Procedures have been changed to require Board of Commissioner’s approval for purchases over $50,000. Purchases under the $50,000 threshold can be procured as long as the items have been approved in the operating budget by the Board of Commissioners. At the beginning of the fiscal year or Capital Fund Award, items projected to cost more than the approved procurement limits in the aggregate will be bid out as required by the procurement policy. Bid proposals and purchase orders will be completed before the actual purchase providing a detailed level of work required including materials to be used. All Purchases will be tracked, whether through the use of a purchase order or a procurement action. In addition, we have scheduled a detailed procurement training session to aid in our verification of the procurement regulations

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 503375 2023-004
    Material Weakness
  • 503376 2023-005
    Material Weakness
  • 1079816 2023-003
    Material Weakness
  • 1079817 2023-004
    Material Weakness
  • 1079818 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $2.35M
14.872 Public Housing Capital Fund $641,541
14.850 Public Housing Operating Fund $539,686