Finding 665297 (2022-012)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 80816
Organization: Big Horn County (MT)

AI Summary

  • Core Issue: The county failed to verify that program participants were not suspended or debarred before entering contracts.
  • Impacted Requirements: This oversight violates federal procurement standards outlined in the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement.
  • Recommended Follow-Up: Management should implement procedures to ensure compliance with federal regulations regarding procurement and verify the eligibility of all contractors and subrecipients.

Finding Text

SUSPENSION AND DEBARMENT Criteria: Section I (2) of the Coronavirus State and Local Fiscal Recovery Funds Compliance Supplement requires that prior to entering into subawards and contracts with award funds, the county must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: Management was unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 88853 2022-012
    Material Weakness Repeat
  • 88854 2022-012
    Material Weakness Repeat
  • 88855 2022-012
    Material Weakness Repeat
  • 88856 2022-012
    Material Weakness Repeat
  • 88926 2022-011
    -
  • 665295 2022-012
    Material Weakness Repeat
  • 665296 2022-012
    Material Weakness Repeat
  • 665298 2022-012
    Material Weakness Repeat
  • 665368 2022-011
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $372,244
16.575 Crime Victim Assistance $104,381
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $96,623
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $39,982
97.042 Emergency Management Performance Grants $36,769
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $36,371
93.994 Maternal and Child Health Services Block Grant to the States $26,481
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $26,000
20.106 Airport Improvement Program $21,727
93.069 Public Health Emergency Preparedness $21,205
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $15,520
93.268 Immunization Cooperative Agreements $5,884
10.664 Cooperative Forestry Assistance $4,100
93.053 Nutrition Services Incentive Program $2,357
97.067 Homeland Security Grant Program $0