Finding 538026 (2024-011)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349038
Organization: City of Glasgow (MT)

AI Summary

  • Core Issue: The city failed to ensure that program participants were not suspended or debarred, violating federal procurement standards.
  • Impacted Requirements: Noncompliance with 2 CFR 200.214 and procurement standards in 2 CFR 200.318 to 2 CFR 200.327.
  • Recommended Follow-Up: Management should establish procedures to ensure compliance with federal procurement regulations and verify participant eligibility.

Finding Text

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, DIRECT ALLOCATION; GRANT No. AM-22-0072 Criteria: Per section 13 of Treasury’s Final Rule FAQs and 2 CFR 200.214, governments 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: The city did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The city does not have procurement policies and procedures in place that allow 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.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 538025 2024-011
    Material Weakness
  • 1114467 2024-011
    Material Weakness
  • 1114468 2024-011
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $575,413
15.916 Outdoor Recreation Acquisition, Development and Planning $449,976
16.575 Crime Victim Assistance $73,132
10.415 Rural Rental Housing Loans $22,131
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $16,772
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $11,910
16.588 Violence Against Women Formula Grants $7,313
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $2,221
20.600 State and Community Highway Safety $1,334
16.607 Bulletproof Vest Partnership Program $956
20.616 National Priority Safety Programs $869