Finding 607712 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-01-11
Audit: 33764
Organization: City of Rio Rancho, New Mexico (NM)

AI Summary

  • Core Issue: Four out of five vendors lacked documentation proving checks for suspension and debarment before contracts were signed.
  • Impacted Requirements: Failure to comply with 2 CFR Part 200.303 and 2 CFR Part 180.300 regarding internal controls and vendor eligibility checks.
  • Recommended Follow-Up: Management should implement a process to document vendor checks and include a certification form in RFPs to ensure compliance.

Finding Text

2022 ? 002 ? Suspension and Debarment Federal Agency: Department of Transportation Federal Program Name: Highway Planning & Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 693JJ22130000 - 9/30/2019-06/30/2022; 693JJ21930000 - 02/12/2019-12/30/2023; 693JJ21930000 - 09/30/2019-12/31/2022; 693JJ22030000 - 02/24/2020-12/31/2023; 693JJ22130000 - 02/23/2021-06/30/2024; 69JJ22130000- 04/01/2021- 09/30/2023; 693JJ22130000 - 02/15/2021-02/28/2025; 693JJ22130000 - 09/24/2020-12/31/2022; 693JJ22230000 - 11/18/2021-07/31/2024; 693JJ22230000 - 10/10/2021-12/31/2024 Pass-Through Agency: New Mexico Department of Transportation Pass-Through Number(s) and Award Periods: CN A302130 - 9/30/2019-06/30/2022; CN A301321 -02/12/2019-12/30/2023; CN A301141 - 09/30/2019-12/31/2022; CN A301042 - 02/24/2020-12/31/2023; CN A300431 - 02/23/2021-06/30/2024; CN A300202 - 04/01/2021-09/30/2023; CNA300201 - 02/15/2021-02/28/2025 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: According to ?200.303 Internal controls of 2 CFR Part 200, the non- Federal must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 180.300 outlines the requirements to verify that covered individuals are not excluded or disqualified. Condition: During our testwork over Suspension and Debarment we noted that 4 of the 5 tested vendors did not have documentation that a check was performed prior to entering into covered transaction. Questioned costs: None Context: City of Rio Rancho entered into ten covered transactions that required applicable checks for suspension and debarment. Four of the five tested vendors were solicited under RFP. Per review of the contract file and through discussion with Purchasing Manager, the check for suspension and debarment is part of a checklist, but documentation of this was not maintained or able to be provided. None of the tested vendors were suspended or debarred currently or at the time of procurement. For this reason, there are no questioned costs. Cause: Management Oversight Effect: Without appropriate controls in place the organization may entered into an agreement with a covered person or entity that is not eligible. Recommendation: CLA recommends management implement a process to ensure that checks are performed and documented to conform with 180.300 of the CFR. Views of responsible officials and planned corrective actions: Management agrees with the finding. An additional form for the vendor to certify that they have not been debarred or suspended will be included in the formal RFP document as a requirement. In addition, an internal checklist will be utilized by purchasing staff during analysis of each proposal received under an RFP to document that staff has checked for debarment or suspension and the vendor is in good standing ensuring compliance with federal requirements.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 31270 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $3.68M
14.218 Community Development Block Grants/entitlement Grants $686,174
21.019 Coronavirus Relief Fund $593,072
97.067 Homeland Security Grant Program $343,585
16.710 Public Safety Partnership and Community Policing Grants $139,611
16.575 Crime Victim Assistance $100,370
20.600 State and Community Highway Safety $71,181
97.083 Staffing for Adequate Fire and Emergency Response (safer) $61,704
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $59,936
97.042 Emergency Management Performance Grants $38,644
16.738 Edward Byrne Memorial Justice Assistance Grant Program $28,116
45.312 National Leadership Grants $25,243
10.555 National School Lunch Program $19,566
16.309 Law Enforcement Assistance_national Instant Criminal Background Check System $19,422
95.001 High Intensity Drug Trafficking Areas Program $18,088
16.301 Law Enforcement Assistance_fbi Crime Laboratory Support $9,981
97.044 Assistance to Firefighters Grant $9,816
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $6,686