FAC Explorer

Finding 616262 (2022-003)

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

AI Summary

  • Core Issue: The County lacked proper procurement documentation for all contracts tested, violating federal procurement standards.
  • Impacted Requirements: Non-federal entities must adhere to 2 CFR sections 200.318-326, ensuring documented procurement procedures align with federal, state, and local laws.
  • Recommended Follow-up: The County should strictly follow its internal procurement policies and maintain thorough documentation to ensure compliance moving forward.

Finding Text

Criteria or specific requirement: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. This procurement process must be documented with proper supporting documentation. Condition: The County did not have proper procurement documentation available for the contracts tested in the audit. Questioned costs: None Context: Five of the five contracts tested did not have the proper supporting documentation to demonstrate that procurement procedures were followed in accordance with the County?s procurement policy. Cause: The contracts were in process before the funding was assigned to the projects and there was turnover at the County. Effect: Failure to document the procurement process exposes the County to the risk that the County?s procurement policy was not followed before the contracts were awarded. Repeat Finding: No. Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

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
  • 616258 2022-005
    Significant Deficiency
  • 616259 2022-003
    Material Weakness
  • 616260 2022-004
    Material Weakness
  • 616261 2022-005
    Significant Deficiency
  • 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