FAC Explorer

Finding 585146 (2022-010)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2024-01-17
Audit: 11849
Organization: Dakota County (MN)
Auditor: Cliftonlarsonallen

AI Summary

  • Core Issue: The County failed to document price quotes from multiple vendors for a contract, violating procurement requirements.
  • Impacted Requirements: Non-compliance with Uniform Guidance Subsection 200.320 and Title 2 U.S. Code of Federal Regulations § 200.303 regarding procurement and internal controls.
  • Recommended Follow-Up: The County should adhere to federal purchasing policies and improve documentation practices to ensure compliance and avoid unnecessary costs.

Finding Text

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619 – 2021 Award Period: 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The County must follow Uniform Guidance Subsection 200.320 Methods of Procurement for all applicable procurements over the County’s micro-purchase threshold. For purchases over the County's micro-purchase threshold of $10,000 but not exceeding the simplified acquisition threshold of $250,000, the County should follow small purchase procedures. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the County. Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: It was noted that for 1 of the 5 vendors tested, there was no documentation retained showing the County requested quotes or rates from another vendor or of the County performing any other type of determination that rates were reasonable. For this reason, it could not be confirmed that the contract was awarded through open competition or that price or rate quotations were obtained from an adequate number of qualified sources, as required for all small purchases. Questioned costs: $81,008 Context: 1 of the 5 vendors tested were missing documentation. Cause: The County was unable to locate the proper supporting documentation. Effect: It would be possible that the County could end up spending more federal dollars than necessary for a product or service, if they are not going through the steps to ensure they are utilizing the best vendor for the county and documenting this process each year. Repeat finding: Yes – 2021-005 Recommendation: We recommend the County follow their federal purchasing policy in all of their federal programs and retain documentation of that process occurring. As necessary, the County may need to add internal controls that are program specific to ensure this properly occurs. Views of responsible officials: There is no disagreement with the finding.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 8698 2022-004
    Material Weakness Repeat
  • 8699 2022-006
    Material Weakness
  • 8700 2022-007
    Significant Deficiency
  • 8701 2022-009
    Significant Deficiency Repeat
  • 8702 2022-005
    Material Weakness Repeat
  • 8703 2022-008
    Significant Deficiency
  • 8704 2022-010
    Significant Deficiency Repeat
  • 8705 2022-003
    Material Weakness Repeat
  • 8706 2022-006
    Material Weakness
  • 8707 2022-007
    Significant Deficiency
  • 8708 2022-007
    Significant Deficiency
  • 8709 2022-003
    Material Weakness Repeat
  • 8710 2022-006
    Material Weakness
  • 8711 2022-007
    Significant Deficiency
  • 585140 2022-004
    Material Weakness Repeat
  • 585141 2022-006
    Material Weakness
  • 585142 2022-007
    Significant Deficiency
  • 585143 2022-009
    Significant Deficiency Repeat
  • 585144 2022-005
    Material Weakness Repeat
  • 585145 2022-008
    Significant Deficiency
  • 585147 2022-003
    Material Weakness Repeat
  • 585148 2022-006
    Material Weakness
  • 585149 2022-007
    Significant Deficiency
  • 585150 2022-007
    Significant Deficiency
  • 585151 2022-003
    Material Weakness Repeat
  • 585152 2022-006
    Material Weakness
  • 585153 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.81M
93.778 Medical Assistance Program $12.37M
93.563 Child Support Enforcement $7.36M
21.023 Emergency Rental Assistance Program $5.48M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3.49M
14.218 Community Development Block Grants/entitlement Grants $2.52M
93.558 Temporary Assistance for Needy Families $2.23M
14.239 Home Investment Partnerships Program $1.70M
93.667 Social Services Block Grant $1.59M
93.658 Foster Care_title IV-E $1.43M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.27M
14.231 Emergency Solutions Grant Program $1.11M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $900,623
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $676,596
93.575 Child Care and Development Block Grant $549,203
93.268 Immunization Cooperative Agreements $521,118
14.267 Continuum of Care Program $484,283
97.067 Homeland Security Grant Program $449,997
17.259 Wia Youth Activities $445,679
20.205 Highway Planning and Construction $346,191
93.069 Public Health Emergency Preparedness $291,085
93.994 Maternal and Child Health Services Block Grant to the States $281,482
97.042 Emergency Management Performance Grants $257,277
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $240,256
16.575 Crime Victim Assistance $217,301
93.659 Adoption Assistance $198,656
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $193,027
93.090 Guardianship Assistance $112,486
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $105,935
93.669 Child Abuse and Neglect State Grants $92,859
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $88,446
95.001 High Intensity Drug Trafficking Areas Program $79,776
93.590 Community-Based Child Abuse Prevention Grants $72,234
16.579 Edward Byrne Memorial Formula Grant Program $48,509
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $47,317
93.556 Promoting Safe and Stable Families $37,022
93.645 Stephanie Tubbs Jones Child Welfare Services Program $22,930
10.555 National School Lunch Program $19,662
97.012 Boating Safety Financial Assistance $18,149
17.278 Wia Dislocated Worker Formula Grants $15,972
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $14,590
10.553 School Breakfast Program $9,842
17.258 Wia Adult Program $9,006
45.310 Grants to States $8,250
16.922 Equitable Sharing Program $8,014
10.572 Wic Farmers' Market Nutrition Program (fmnp) $3,897
93.251 Early Hearing Detection and Intervention $3,350
20.616 National Priority Safety Programs $2,816
84.181 Special Education-Grants for Infants and Families $2,100
20.600 State and Community Highway Safety $1,725
93.070 Environmental Public Health and Emergency Response $1,130
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $300