Finding 58686 (2022-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-04-12

AI Summary

  • Core Issue: The Department recorded $69,375 for legal services without following required federal procurement methods.
  • Impacted Requirements: Violated 2 CFR 200.303 and 2 CFR 200.320 regarding internal controls and procurement standards.
  • Recommended Follow-Up: Ensure compliance by obtaining rate quotes from at least three law firms for future legal services as per federal guidelines.

Finding Text

2022-001: Federal Procurement Standards Federal agency: U.S. Environmental Protection Agency Pass-through agency: None Title: Air Pollution Control Program Support Assistance Listing Number: 66.001 Award Year: 2022 Award Number: 97412920 Criteria: 2 CFR 200.303 requires the Department to establish and maintain internal controls over compliance with federal awards. 2 CFR 200.320 identifies the methods of procurement to be followed for acquisition of property or services required under a federal award or subaward. Condition and perspective: The Department recorded $69,375 of legal services to the federal award without following an approved method of procurement under 2 CFR 200.320. Legal services are exempt from state procurement law, but they are within the scope of federal procurement standards. Cause: The vendor provides in-house legal representation and regularly assists the Department with legal matters. Due to the long-standing, existing relationship, the vendor was selected for services related to the grant without following procurement standards. Effect: The Department posted $69,375 of legal services to the federal award without following federal procurement standards. Questioned Cost: $69,375. Recommendation: Management should ensure the Department follows federal procurement standards for all vendors paid with federal funds. Management?s response: Rate quotes will be obtained from at least three (3) law firms as required for ?small purchases? by 2 C.F.R. 200.320.

Corrective Action Plan

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Jefferson County Department of Health submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FEDERAL AWARDS: Audit Finding Reference 2022-001 Procurement Corrective Action Plan Rate quotes will be obtained from at least three (3) law firms as required for ?small purchases? by 2 C.F.R. 200.320. Person Responsible Rodney Holmes, Finance Director Estimated Completion Date May 31, 2023

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 635128 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.323 Covid-19- Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.99M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.54M
66.001 Air Pollution Control Program Support $773,665
93.940 Hiv Prevention Activities_health Department Based $687,403
93.136 Injury Prevention and Control Research and State and Community Based Programs $531,308
93.268 Immunization Cooperative Agreements $513,791
93.069 Public Health Emergency Preparedness $288,549
93.994 Maternal and Child Health Services Block Grant to the States $217,545
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $201,214
93.391 Covid-19- Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $195,437
93.498 Covid-19- Provider Relief Fund $122,589
93.889 National Bioterrorism Hospital Preparedness Program $110,667
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $85,001
20.205 Highway Planning and Construction $52,040
93.217 Family Planning_services $37,412
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $13,999
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $13,028
93.889 Covid-19- National Bioterrorism Hospital Preparedness Program $3,924