Finding 526013 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-03-07
Audit: 345165
Organization: Town of Anthony, Texas (TX)

AI Summary

  • Core Issue: The Town failed to obtain the required three bids for purchases over $10,000, violating procurement standards.
  • Impacted Requirements: The Town does not qualify as a low-risk entity, meaning it must adhere to the standard bidding process outlined in 2CFR sections 200.318-326.
  • Recommended Follow-Up: Implement the procurement policy consistently to ensure compliance with federal guidelines and avoid future contract renewal issues.

Finding Text

2022-004 Procurement - Material Weakness Criteria: The Town must follow the procurement standards et out at 2CFR section 200.318 through 200.326. This requires bids be placed for purchases ranging from $10,000-$250,000. The Town currently has policies in place utilizing the state library listing of approved vendors for potential purchases over $50,000. The CFR does allow an entity to increase the lower limit from $10,000 to $50,000 in certain circumstances. One of the conditions is that the entity qualifies as a low risk entity. The Town currently does not qualify as a low risk entity therefore the Town does not qualify for the increase of the lower limit. Sole source vendors are the exception to this rule. Condition: The Town did not obtained 3 bids for over $10,000 purchases. The Town did use the State's liability to identify eligible vendors but failed to get bids. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to follow procurement policies. This caused purchases to be made without following required procurement procedures. Effect: The Town is not in compliance with the Uniform Guidance and therefore, the Town bas the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town follow the procurement policy to comply with federal guidance. Views of Responsible Officias and Planned Corrective Actions: See Corrective Action Plan.

Corrective Action Plan

2022-004 Procurement Criteria: The Town must follow the procurement standards set out at 2CFR Section 200.318 through 200.326. This requires bids to be obtained for purchases ranging from $10,000 - $250,000. The Town currently has policies in place to utilize the state library which is a listing of approved vendors for potential purchases of over $50,000. The CFR does allow an entity to increase the lower limit from $10,000 to $50,000 in certain circumstances. One of the conditions is that the entity qualifies as a lowrisk entity. The Town currently does not qualify as low risk; therefore, the Town does not qualify for the increase of the lower limit from $10,000 to $50,000. Sole source vendors are the exception to this rule. Condition: The Town did not obtain three bids for over $10,000 purchases. Did use the state library to identify eligible vendors but failed to obtain the required three bids. Cause: The Town relied on the state library which is not an approved listing according to the CFR. Effect: The Town is not in compliance with 2CFR Section 200.318 through 200.326 and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town obtain the required three bids for purchases over $10,000. Views of Responsible Officials and Planned Corrective Actions: The Town has hired an Asset Support Specialist to help ensure compliance with such requirements and understands the importance of meeting the requirements.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 526011 2022-002
    Material Weakness Repeat
  • 526012 2022-003
    Material Weakness Repeat
  • 1102453 2022-002
    Material Weakness Repeat
  • 1102454 2022-003
    Material Weakness Repeat
  • 1102455 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $380,906
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $162,126
95.001 High Intensity Drug Trafficking Areas Program $110,971
16.738 Edward Byrne Memorial Justice Assistance Grant Program $75,581
97.067 Homeland Security Grant Program $27,054
21.019 Coronavirus Relief Fund $844