FAC Explorer

Finding 636493 (2022-004)

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Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-08-07
Audit: 55856
Organization: Cobb County Government (GA)
Auditor: Nichols Cauley & Associates LLC

AI Summary

  • Core Issue: The County failed to verify that several contractors were not suspended or debarred before awarding contracts with federal funds.
  • Impacted Requirements: Compliance with 31 CFR section 19.300, which mandates verification of contractor eligibility.
  • Recommended Follow-Up: The County should establish procedures to ensure proper documentation of contractor verification and collaborate with the Purchasing Department for compliance.

Finding Text

Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $23.91M
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.78M
21.019 Coronavirus Relief Fund $1.93M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $845,904
14.231 Emergency Solutions Grant Program $795,511
14.239 Home Investment Partnerships Program $789,084
20.507 Federal Transit_formula Grants $754,833
93.569 Community Services Block Grant $294,753
93.563 Child Support Enforcement $275,773
15.226 Payments in Lieu of Taxes $263,119
16.922 Equitable Sharing Program $243,358
20.525 State of Good Repair Grants Program $218,882
16.754 Harold Rogers Prescription Drug Monitoring Program $202,319
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $199,688
93.053 Nutrition Services Incentive Program $190,428
16.833 National Sexual Assault Kit Initiative $186,893
20.205 Highway Planning and Construction $151,789
17.259 Wia Youth Activities $119,660
32.009 Emergency Connectivity Fund Program $116,117
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $107,715
93.667 Social Services Block Grant $106,414
16.582 Crime Victim Assistance/discretionary Grants $73,759
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $64,324
97.042 Emergency Management Performance Grants $50,000
21.016 Equitable Sharing $42,967
20.106 Airport Improvement Program $40,094
17.258 Wia Adult Program $38,462
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,790
17.278 Wia Dislocated Worker Formula Grants $25,485
16.825 Smart Prosecution Initiative $25,182
16.575 Crime Victim Assistance $20,000
16.741 Dna Backlog Reduction Program $17,973
16.838 Comprehensive Opioid Abuse Site-Based Program $17,855
16.034 Coronavirus Emergency Supplemental Funding Program $12,570
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $7,311
97.024 Emergency Food and Shelter National Board Program $6,882
93.052 National Family Caregiver Support, Title Iii, Part E $5,930
17.277 Workforce Investment Act (wia) National Emergency Grants $5,256
16.588 Violence Against Women Formula Grants $864
14.218 Community Development Block Grants/entitlement Grants $0