Finding 553759 (2024-018)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-04-01
Audit: 352345
Organization: Big Horn County (MT)

AI Summary

  • Core Issue: The county failed to follow procurement standards required for using SLFRF funds, specifically not verifying contractor eligibility against debarment lists.
  • Impacted Requirements: Non-compliance with 2 CFR 200.318-327 and 200.214, which mandate competitive procurement and checks against the System for Award Management (SAM).
  • Recommended Follow-Up: Management should create and implement procurement procedures to ensure compliance with federal regulations and prevent contracts with ineligible parties.

Finding Text

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, DIRECT ALLOCATION 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: The county did not comply with the procurement standards outlined in 2 CFR §200.318-§200.327, which require competitive procurement processes and verification that contractors are not suspended or debarred. Specifically, the county did not verify the eligibility of program recipients/participants/contractors through the System for Award Management (SAM) or equivalent documentation in order to verify that they were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county 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.

Corrective Action Plan

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, DIRECT ALLOCATION Name of contact person: Peri Whiteclay Corrective Action: Checking the SAM system was added to the county’s grant management procedures after the audit of fiscal year 2023. Proposed Completion Date: Completed.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 553758 2024-017
    Material Weakness Repeat
  • 553760 2024-019
    Material Weakness
  • 1130200 2024-017
    Material Weakness Repeat
  • 1130201 2024-018
    Material Weakness Repeat
  • 1130202 2024-019
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $769,952
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $110,432
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $85,000
16.575 Crime Victim Assistance $81,268
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $74,658
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $50,000
97.042 Emergency Management Performance Grants $43,241
93.069 Public Health Emergency Preparedness $36,923
93.658 Foster Care Title IV-E $30,654
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $27,652
10.446 Rural Community Development Initiative $26,819
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $17,183
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $15,520
93.994 Maternal and Child Health Services Block Grant to the States $10,812
16.922 Equitable Sharing Program $9,821
16.554 National Criminal History Improvement Program (nchip) $7,500
10.664 Cooperative Forestry Assistance $6,700
93.268 Immunization Cooperative Agreements $3,263