Finding 616546 (2022-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-07-09

AI Summary

  • Core Issue: The Police Jury did not seek competition for two professional service contracts, violating federal procurement standards.
  • Impacted Requirements: Non-compliance with the Uniform Guidance, specifically 2 CFR 200.319(a), which mandates full and open competition for federal awards.
  • Recommended Follow-Up: Implement and adhere to written policies to ensure compliance with procurement standards for federal contracts.

Finding Text

2022-001 PROCUREMENT OF PROFESSIONAL SERVICES United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awarded on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements Section 200.319(a) requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. Condition: All six vendor contracts totaling $750,906 were tested for compliance with procurement standards. Three of these contracts totaling $347,094 related to professional services. The Police Jury did not seek competition for two of these contracts totaling $150,025. Questioned Costs: $150,025 Cause: The Police Jury did not follow applicable policies and procedures to ensure that open competition was sought when procuring professional service contracts with Federal awards. Effect: The Police Jury is in non-compliance with the Uniform Guidance Procurement standards and may not be receiving the most advantageous rates for these services. Recommendation: The Police Jury should adhere to written policies and procedures to ensure compliance with the Uniform Guidance as it relates to procuring professional service contracts. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.

Categories

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 40104 2022-001
    Material Weakness
  • 40105 2022-002
    Material Weakness
  • 616547 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.435 Gomesa $1.22M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $557,477
10.433 Rural Housing Preservation Grants $99,391
93.569 Community Services Block Grant $75,543
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $69,146
14.871 Section 8 Housing Choice Vouchers $63,861
20.219 Recreational Trails Program $43,457
97.024 Emergency Food and Shelter National Board Program $32,083
20.509 Formula Grants for Rural Areas and Tribal Transit Program $20,235
97.067 Homeland Security Grant Program $17,742
45.129 Promotion of the Humanities_federal/state Partnership $10,000
93.499 Low Income Household Water Assistance Program $5,309
93.568 Low-Income Home Energy Assistance $3,400
45.310 Grants to States $3,282
32.009 Emergency Connectivity Fund Program $350