FAC Explorer

Finding 616258 (2022-005)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 34720
Organization: Pueblo County Colorado (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Three vendors lacked proper documentation for suspension and debarment checks, violating federal compliance requirements.
  • Impacted Requirements: Internal controls under 2 CFR 200.303 were not effectively implemented for vendor verification.
  • Recommended Follow-Up: Ensure certifications from vendors confirming they are not suspended or debarred are obtained and documented.

Finding Text

Criteria or specific requirement: Per 2 CFR 200.303, requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing of five covered transactions (three vendors and two subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors. Questioned costs: None. Context: Three of the five covered transaction tested did not have proper supporting documentation for suspension and debarment procedures. Cause: One of the vendors was added as a contractor and two of the vendors were added as subcontractors in an amendment with an existing contractor. Since this was an amendment made subsequent to the original procurement activity, these vendors were overlooked for suspension and debarment procedures. Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Repeat Finding: No. Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 39812 2022-002
    Significant Deficiency
  • 39813 2022-002
    Significant Deficiency
  • 39814 2022-003
    Material Weakness
  • 39815 2022-004
    Material Weakness
  • 39816 2022-005
    Significant Deficiency
  • 39817 2022-003
    Material Weakness
  • 39818 2022-004
    Material Weakness
  • 39819 2022-005
    Significant Deficiency
  • 39820 2022-003
    Material Weakness
  • 39821 2022-004
    Material Weakness
  • 39822 2022-005
    Significant Deficiency
  • 616254 2022-002
    Significant Deficiency
  • 616255 2022-002
    Significant Deficiency
  • 616256 2022-003
    Material Weakness
  • 616257 2022-004
    Material Weakness
  • 616259 2022-003
    Material Weakness
  • 616260 2022-004
    Material Weakness
  • 616261 2022-005
    Significant Deficiency
  • 616262 2022-003
    Material Weakness
  • 616263 2022-004
    Material Weakness
  • 616264 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance to Needy Families $9.32M
93.568 Low-Income Home Energy Assistance (dss) $9.08M
97.040 Chemical Stsockpile Emergency Preparedness $4.96M
93.658 Foster Care - Title IV-E $2.91M
93.778 Single Entry Point, Medical Assistance Program $2.75M
93.778 Title Xix, Medicaid Medical Assistance Program $2.55M
93.563 Title IV-D, Child Support Enforcement $2.17M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.92M
93.575 Child Care & Development Block Grant $1.64M
93.659 Adoption Assistance $1.29M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Dvelopment Fund $1.21M
10.569 Emergency Food Assistance Program (food Commodities - Non-Cash) $1.10M
81.042 Weatherization Assistance for Low-Income Persons $692,219
93.044 Title Iii, Part B - Grants for Supportive Services and Senior Centers $650,947
93.568 Low-Income Home Energy Assistance (hhs) $630,567
93.045 Title Iii, Part C - Nutrition Services $630,314
10.565 Commodity Supplemental Food Program (commodities - Non-Cash) $599,637
93.667 Social Services Block Grant - Title Xx $532,596
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $297,702
93.569 Community Services Block Grant $251,674
93.674 Chafee Foster Care Independence Program $201,348
97.067 Homeland Security Grant $171,510
16.922 Federal Forfeiture Funds $157,300
14.231 Emergency Solutions Grant Program $151,129
93.090 Guardianship Assistance $147,049
16.835 Bureau of Justice Body Camera Grant $138,276
16.738 Edward Byrne Memorial Justice Assistance Grant $122,261
10.565 Commodity Supplemental Food Program (admin) $107,660
97.042 Emergency Management Performance Grant $89,784
16.575 Crime Victim Assistance (sheriff) $76,736
93.053 Nutrition Services Incentive Program (usda) $65,836
16.606 State Criminal Alien Assistance Program $57,012
93.645 Child Welfare Services-State Grants Title IV-B $51,258
14.218 Community Development Block Grants/entitlement Grants $35,241
93.634 Applied Research in Child Welfare (arch) $34,794
97.029 Fema - Building Resilient Infrastructure and Communities $33,150
16.575 Crime Victim Assistance (da) $30,348
93.052 Title Iii, Part E - National Family Cargiver Support $26,634
93.041 Title Vii - Chapter 4 - Programs for Prevention of Elder Abuse, Neglect, and Exploitation $25,448
93.747 Covid-19 - Elder Abuse Prevention Interventions Program $12,673
10.569 Emergency Food Assistance Program (admin) $10,000
93.556 Promoting Safe & Stable Families $5,611
93.043 Title III - Part D - Disease Prevention and Health Promotion Services $2,450