Finding 620259 (2022-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-03-14

AI Summary

  • Core Issue: The Authority did not follow its own Procurement Policy by failing to verify that a contractor was not suspended or debarred before awarding a $120,725 contract.
  • Impacted Requirements: This non-compliance violates federal procurement guidelines and the Authority's internal policies, risking $76,705 in questioned costs.
  • Recommended Follow-Up: Ensure all future contracts include certification against suspension and debarment or confirm contractor status via the Excluded Parties List System (EPLS) before award.

Finding Text

Finding 2022-003 ? Non-compliance with Internal Procurement Policy (Material Weakness, Material Non-Compliance) Capital Fund Program ? Assistance Listing No. 14.872, Grant Period: Fiscal Year-End June 30, 2022 Criteria Public Housing Authorities (PHA?s) should procure federally-funded contracts in accordance with a formal, documented internal Procurement Policy based on federal procurement guidelines, including HUD Handbook 7460.8, Rev. 2, Procurement Handbook for Public Housing Agencies. PHA?s are prohibited from awarding contracts to contractors who have been suspended or debarred from performing contracts funded with federal subsidies. Additionally, the Authority?s Procurement Policy states that a contract should not be awarded until the prospective contractor has been determined not to be suspended or debarred. PHA?s are permitted to comply with the applicable regulations by A) searching the Excluded Parties List System (EPLS) for the prospective contractor, or B) attaining a certified statement from the contractor in which the contractor certifies against suspension or debarment. Condition, Cause and Perspective Two Capital Fund Program funded contract awards were sampled. One applicable contact, awarded in the amount of $120,725, did not contain the contractor?s certification against suspension and debarment or evidence that the EPLS was searched for the contractor. Questioned Costs - $76,705 was expended under the contract during fiscal year 2022. Effect Non-compliance with the Authority?s Procurement Policy and federal regulations. Recommendation We recommend that the Authority attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. Management?s Response The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority?s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2023.

Categories

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Other Findings in this Audit

  • 43815 2022-002
    - Repeat
  • 43816 2022-004
    Significant Deficiency Repeat
  • 43817 2022-003
    Material Weakness Repeat
  • 620257 2022-002
    - Repeat
  • 620258 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.872 Public Housing Capital Fund $1.10M
14.895 Jobs-Plus Pilot Initiative $160,900
14.850 Public and Indian Housing $51,637
14.870 Resident Opportunity and Supportive Services - Service Coordinators $36,143