Finding 6938 (2023-005)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2023-12-30

AI Summary

  • Core Issue: The Authority is not following proper procurement procedures, leading to several contracts executed without required bids or quotes.
  • Impacted Requirements: The lack of documented price quotes for disbursements totaling $266,715 violates HUD guidelines for full and open competition.
  • Recommended Follow-Up: Establish procedures to ensure adequate price quotes are solicited and document justifications and cost analyses when fewer quotes are obtained.

Finding Text

Procurement Procedures. Criteria: Housing Authorities are required to follow a written procurement policy to provide full and open competition. The Authority has not adopted a customized procurement plan but rather defaults to HUD Handbook 7460.8 REV2, dated 2/2007. The handbook states that the Authority must solicit price quotes from an adequate number of qualified sources (generally defined as not less than three) for purchases exceeding the micro purchase limit ($2,000) but less than the sealed bid threshold of $100,000. In situations where the multiple price quotes are not available, the Authority should document its justification for awarding the contract. Condition: Several instances of smaller contracts were executed without documented bids or quotes nor were noncompetitive proposals properly documented. We noted disbursements totaling $266,715 without proper solicitation and/or documentation of procurement action which we consider to be questioned costs. Effect: Full and open competition may not have been provided and the lack of sufficient quotes may provide an environment where the contract price may not reflective of the open market. Recommendation: The Authority should establish procedures to solicit enough price quotes. In the situation where an adequate number of price quotes cannot be obtained, the Authority should document their conclusion as why the contract should be approved and perform a cost analysis to ensure the costs are reasonable. The Authority should consider soliciting quotes on annual basis for certain repeated contracts (unit painting, unit turnovers, etc.) to help alleviate the documentation burden. Views of Responsible Officials and Planned Corrective Actions: We have a limited number of competent contractors working in our area but will attempt to obtain more price quotes. In cases where we do not receive an adequate number of price quotes, we will document our reason for awarding the contract and document the cost analysis to determine reasonableness of the costs.

Corrective Action Plan

We have a limited number of competent contractors working in our area but will attempt to obtain more price quotes. In cases where we do not receive an adequate number of price quotes, we will document our reason for awarding the contract and document the cost analysis to determine reasonableness of the costs.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 6936 2023-003
    Significant Deficiency Repeat
  • 6937 2023-004
    Significant Deficiency
  • 583378 2023-003
    Significant Deficiency Repeat
  • 583379 2023-004
    Significant Deficiency
  • 583380 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $1.01M
14.872 Public Housing Capital Fund $856,681