FAC Explorer

Finding 5695 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-12-20
Audit: 7694
Organization: Cache County Corporation (UT)
Auditor: Jones Simkins LLC

AI Summary

  • Core Issue: There is a significant deficiency in the County's internal controls over procurement for federal funds.
  • Impacted Requirements: The County did not follow procurement standards outlined in 2 CFR sections 200.318 to 200.327, specifically regarding bid processes.
  • Recommended Follow-Up: Management should enforce procurement policies and provide training to all staff involved in contract agreements.

Finding Text

Finding 2022-003 Information on the Federal Program: Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Compliance Requirement: Procurement and Suspension and Debarment. Type of Finding: Significant deficiency in internal control over major federal programs. Criteria: Uniform Guidance requirements indicate recipients must follow the procurement standards in 2 CFR sections 200.318 through 200.327, including ensuring that the procurement method used for the contracts are appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. Condition: We noted one expenditure for which general procurement policies and procedures related to obtaining a bid were not followed prior to entering into a contract with a vendor. Cause: County staff are not familiar enough with County procurement policies and procedures. Effect or Potential Effect: The County has a significant deficiency in internal control with respect to its procurement policies and procedures which could result in significant noncompliance or questioned costs in the future. Recommendation: County management should ensure that procurement policies and procedures are being following by all County personnel. In addition, we recommend that County management provide training related to procurement policies and procedures to all County personnel with the ability to enter into a contract

Corrective Action Plan

The County Council and County Executive will work through the Audit Committee and Policy Review Committee to review, update, and strengthen policies and internal controls related to County and Federal procurement policies. The County will provide sufficient training and resources for staff to make sure all County and Federal procurement policies are followed correctly. The County will also monitor these processes through internal audit procedures

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 5696 2022-003
    Significant Deficiency
  • 582137 2022-003
    Significant Deficiency
  • 582138 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.89M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $657,507
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $362,827
93.069 Public Health Emergency Preparedness $240,236
16.606 State Criminal Alien Assistance Program $160,000
66.202 Congressionally Mandated Projects $146,457
10.665 Schools and Roads - Grants to States $142,105
16.575 Crime Victim Assistance $128,607
14.218 Community Development Block Grants/entitlement Grants $120,052
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $111,344
20.106 Airport Improvement Program $104,785
93.889 National Bioterrorism Hospital Preparedness Program $96,586
16.738 Edward Byrne Memorial Justice Assistance Grant Program $88,652
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $88,252
16.588 Violence Against Women Formula Grants $86,638
93.958 Block Grants for Community Mental Health Services $75,000
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $61,400
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $57,811
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $52,213
93.136 Injury Prevention and Control Research and State and Community Based Programs $50,074
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $47,965
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $44,836
93.070 Environmental Public Health and Emergency Response $42,706
93.959 Block Grants for Prevention and Treatment of Substance Abuse $40,842
93.268 Immunization Cooperative Agreements $40,192
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $35,650
66.605 Performance Partnership Grants $34,512
93.991 Preventive Health and Health Services Block Grant $33,537
93.184 Disabilities Prevention $33,357
97.042 Emergency Management Performance Grants $33,125
93.387 National and State Tobacco Control Program (b) $24,580
93.778 Medical Assistance Program $23,102
93.053 Nutrition Services Incentive Program $21,277
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $21,000
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $10,006
93.008 Medical Reserve Corps Small Grant Program $9,580
15.611 Wildlife Restoration and Basic Hunter Education $9,160
93.566 Refugee and Entrant Assistance_state Administered Programs $9,022
10.025 Plant and Animal Disease, Pest Control, and Animal Care $8,600
93.788 Opioid Str $8,125
20.600 State and Community Highway Safety $8,025
97.067 Homeland Security Grant Program $6,206
93.667 Social Services Block Grant $4,600
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $4,000
20.616 National Priority Safety Programs $3,850
93.439 State Physical Activity and Nutrition (span $3,740
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $3,194
21.032 Local Assistance and Tribal Consistency Fund $2,263
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,883
93.994 Maternal and Child Health Services Block Grant to the States $1,388
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $1,200
93.071 Medicare Enrollment Assistance Program $835
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $675
93.940 Hiv Prevention Activities_health Department Based $500