Finding 567057 (2024-010)

Material Weakness
Requirement
IP
Questioned Costs
-
Year
2024
Accepted
2025-06-25
Audit: 359951
Organization: Daniels County (MT)

AI Summary

  • Core Issue: The county failed to document compliance with the Buy American and BABA requirements for materials used in the Airport Improvement Program.
  • Impacted Requirements: Noncompliance with grant terms, specifically sections 15, 16, and 19(b) regarding procurement and contractor oversight.
  • Recommended Follow-Up: Develop procedures for future projects to ensure compliance with federal regulations and retain necessary documentation for materials sourced.

Finding Text

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS, AIRPORT IMPROVEMENT PROGRAM, AL No. 20.106, GRANT No. AIP-3-30-0068-014-2022 Criteria: Sections 15 and 16 of the grant agreement require the county to implement the provisions of the Buy American and Build America, Buy America (BABA) requirements as part of its overall management of the Airport Improvement Program. The Buy American act prevents the county from acquiring or permitting any contractor or subcontractor from acquiring any steel or manufactured products produced outside of the United States to be used on the grant funded project. The BABA provisions require recipients adhere to domestic sourcing requirements and properly document any waivers or exceptions Condition 1: Project records did not include documentation confirming that materials used on the project complied with Buy American and BABA provisions, and no formal review was conducted to assess compliance. Criteria: Section 19(b) of the grant contract requires the county to require prime contractors to comply with 2 CFR 180.330 when entering into lower-tier transactions with their contractors and sub-contractors. Condition: 2. The county did not monitor the prime contractor’s compliance with section 19(b) of the grant contract. Only the prime contractor was verified for eligibility. Cause: The county’s procurement and grant administration procedures did not include processes that will allow full compliance with all grant terms and conditions. Effect: Noncompliance with grant terms and conditions. Recommendation: On future FAA funded projects, the county 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. The county should obtain the required certifications in order to verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Additionally, the county should request and retain supporting documentation as to the source and origin of steel and manufactured products as required by the Buy American and BABA provisions. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS, AIRPORT IMPROVEMENT PROGRAM, CFDA NO. 20.106, CONTRACT NO. AIP-3-30-0068-014-2022 Name of contact person: Board of County Commissioners Corrective Action: The Board will take a more active role in insuring that all grant terms and conditions are being adhered to. Proposed Completion Date: Immediately.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Other Findings in this Audit

  • 1143499 2024-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $297,530
21.027 Coronavirus State and Local Fiscal Recovery Funds $146,528
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $80,801
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $53,087
93.069 Public Health Emergency Preparedness $27,780
21.032 Local Assistance and Tribal Consistency Fund $25,298
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $16,307
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $15,119
97.042 Emergency Management Performance Grants $6,646
10.664 Cooperative Forestry Assistance $5,318
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $5,000
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $4,596
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $4,236
93.268 Immunization Cooperative Agreements $2,346
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $1,479