Finding 520660 (2024-008)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-01-29
Audit: 340371
Organization: Roosevelt County (MT)

AI Summary

  • Core Issue: The county failed to verify that program participants were eligible and did not follow federal procurement standards for a communications project.
  • Impacted Requirements: Noncompliance with procurement standards in 2 CFR 200.318 and restrictions on contracts with debarred parties per 2 CFR 200.214.
  • Recommended Follow-Up: Management should establish clear procurement procedures to ensure compliance with federal regulations and prevent contracts with ineligible parties.

Finding Text

NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30, 2024 Criteria: Per section 13 of Treasury’s Final Rule FAQs and 2 CFR 200.214, counties must comply with the procurement standards set forth in 2 CFR 200.318, through 2 CFR 200.327, when using their SLFRF award funds to procure goods and services to carry out the objectives of their SLFRF award. In addition, 2 CFR 200.214, prohibits recipients from using SLFRF funds to enter into subawards and contracts with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs. Condition 1: The county did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Condition 2: The county did not formally bid a communications upgrade pre-install project as required by federal procurement standards established in 2 CFR 300.19. Cause: The county does not have procurement policies and procedures in place that allows it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, PROCUREMENT AND SUSPENSION AND DEBARMENT Name of contact person: County Commissioners Corrective Action: Roosevelt County will follow the procedure of verifying contractors through SAM or GSA Websites when using SLFRF funds. Proposed Completion Date: Immediately.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1097102 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $946,612
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $69,413
93.268 Immunization Cooperative Agreements $49,541
97.042 Emergency Management Performance Grants $46,804
93.069 Public Health Emergency Preparedness $34,585
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $20,000
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $11,344
97.067 Homeland Security Grant Program $10,851
93.052 National Family Caregiver Support, Title Iii, Part E $10,695
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $10,000
10.664 Cooperative Forestry Assistance $6,500
93.994 Maternal and Child Health Services Block Grant to the States $6,124