Finding 617953 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 38524
Organization: Mahnomen County (MN)

AI Summary

  • Core Issue: The County did not obtain multiple quotes for a contract over $10,000, violating federal procurement standards.
  • Impacted Requirements: Compliance with 2 CFR sections 200.318 to 200.326 regarding procurement procedures.
  • Recommended Follow-Up: The County should enhance procedures to ensure adherence to federal procurement standards for future purchases.

Finding Text

2022-003 FINDING Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Procurement, Suspension, Debarment Criteria Organizations must follow federal procurement standards as set out in 2 CFR section 200.318 through 200.326. For purchases that exceed $10,000, small purchase procedures must be followed including obtaining multiple quotes. Condition For an equipment purchase contract that exceeded $10,000, the County failed to obtain multiple quotes. Questioned Costs None Context The County was not in compliance with federal procurement standards. Cause Oversight by County staff. Effect County failed to obtain multiple quotes and was not in compliance with federal procurement requirements. Repeat Finding No Recommendation The County should implement procedures to ensure that federal procurement standards are followed for federal grant purchases. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 41510 2022-002
    Significant Deficiency
  • 41511 2022-003
    Significant Deficiency
  • 617952 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $439,363
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $123,751
93.558 Temporary Assistance for Needy Families $101,698
93.563 Child Support Enforcement $85,202
93.658 Foster Care_title IV-E $78,177
93.667 Social Services Block Grant $74,148
16.575 Crime Victim Assistance $57,300
20.106 Airport Improvement Program $30,000
90.404 2018 Hava Election Security Grants $21,107
16.710 Public Safety Partnership and Community Policing Grants $9,512
97.012 Boating Safety Financial Assistance $2,428
16.607 Bulletproof Vest Partnership Program $2,159
93.556 Promoting Safe and Stable Families $1,837
93.767 Children's Health Insurance Program $985
20.616 National Priority Safety Programs $947
93.645 Stephanie Tubbs Jones Child Welfare Services Program $508
93.778 Medical Assistance Program $434
93.566 Refugee and Entrant Assistance_state Administered Programs $194
93.590 Community-Based Child Abuse Prevention Grants $187
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $35
93.575 Child Care and Development Block Grant $24