Finding 952078 (2023-001)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-12
Audit: 294710
Organization: McAlester Housing Authority (OK)
Auditor: Mike Estes PC

AI Summary

  • Core Issue: The Authority did not follow the Procurement Policy by failing to solicit bids for significant payments to a single contractor for maintenance services.
  • Impacted Requirements: Payments exceeding the Small Purchase Threshold require competitive bidding, even if individual payments are below this threshold.
  • Recommended Follow-Up: Management should periodically bid out specific jobs and compare hourly rates among vendors, documenting charges for uniform services when unable to obtain multiple quotes.

Finding Text

Low Rent Program-CDFA#14.850 Finding 2023-001-Non-Compliance with Procurement Policy-Procurement Criteria and Condition All amounts above the Small Purchase Threshold (SMT) should follow the Procurement Policy. Depending on the amount, telephone, email, or written bids may be acceptable. In other instances, depending on the estimated amount of expenditure, more strict methods are required by both the Authority’s Procurement Policy and also federal regulations regarding procurement. Even when individual expenditure amounts paid are below the SMT, if it is reasonable to assume that similar expenditures through the year will in total exceed the SMT, obtaining other bids is still required. Context During the audit year, $142,665 was paid to the same contractor for heating and cooling maintenance expenses, in approximately 25 payments. Most of each of the 25 payments were for more than one service. $52,791 was paid to the same contractor noted above for plumbing work, in 37 payments. Many of the 37 payments were for more than one service. It does not appear the Authority solicited bids or quotes from other contractors for these services. Effect The possibility of paying more than a reasonable charge was not reduced to a lower level by soliciting quotes for the same service. Management asserts that this is the only entity that locally, will both timely appear on a regular basis and perform a satisfactory service. Often the service required may not be a technical emergency. Nevertheless, management asserts, the service such as a toilet plumbing problem or non-functioning air conditioning in hot weather is a near emergency. We do note that a large related-type job for replacement of 87 air conditioners, replacement of water lines, and other work was reviewed. The contract-award was dated February 13, 2023. The work appeared to be properly advertised for bid, bids obtained, insurance and references checked, and awarded with the advice and review of the architect. The award was for $739,849. It appears Davis-Bacon compliance is being properly monitored on that job. Field reports and monitoring reports by management are being prepared. The first payment was in August 2023.Cause Oversight by management. Questioned Costs None Recommendation We realize it is not practical to bid out all services rendered for similar services that result in 62 payments (25 and 37 above), with multiple particulars covered by most if not all the payments. However, Management should periodically bid out specific jobs, specifying the factors involved in making the award, and noting price is not the sole determining factor. These will have to be uniform jobs where the services needed are predictable. Then, for a reasonable period of time, this vendor would be used for the same electrical of plumbing type service without individual quotes. Hourly rates should also be compared among vendors, since often the electrician, plumber, or other contractor may not know what they may encounter until they are into the job. When management is unable to obtain three or more quotes, they should review and document the charges for uniform services and hourly rates in nearby cities for comparison purposes. View of Responsible Officials I am Skip Evans, Executive Director and Designated Person to answer these findings. I will comply with the auditor’s suggestion.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 375636 2023-001
    Material Weakness
  • 375637 2023-002
    Material Weakness
  • 375638 2023-003
    Material Weakness
  • 952079 2023-002
    Material Weakness
  • 952080 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $929,660
14.871 Section 8 Housing Choice Vouchers $318,588
14.872 Public Housing Capital Fund $235,125