Finding 956957 (2023-002)

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Requirement
I
Questioned Costs
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Year
2023
Accepted
2024-03-15
Audit: 295283
Organization: City of Newport (OR)
Auditor: Andy Maffia

AI Summary

  • Core Issue: The City failed to check the suspended or debarred list before awarding contracts, risking noncompliance with federal regulations.
  • Impacted Requirements: 2 CFR Part 200.214 mandates that contracts must not be awarded to parties that are debarred or suspended from federal assistance.
  • Recommended Follow-Up: Implement and document a consistent process to verify the eligibility of potential awardees against the suspended and debarred list before contract awards.

Finding Text

21.027 Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement, Suspension and Debarment and Significant Deficiency in Internal Controls Criteria: 2 CFR Part 200.214 indicates “the regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities”. Condition: The City did not maintain documentation or have appropriate processes and procedures in place to ensure that prior to awarding contracts to outside parties the suspended or debarred list was checked to ensure the potential awardee was not prohibited from receiving federal funds. Cause: The City did not have policies and procedures in place to ensure the suspended and debarred list was checked consistently nor did they retain documentation of the list being checked prior to contracts being awarded to awardees. Effect: The City could award contracts to suspended or debarred parties. Questioned Costs: None Recommendations: We recommend the City implement processes and procedures to ensure the suspended and debarred listing is checked prior to awarding contracts to outside parties. In addition, we recommend the City maintain documentation of this check being performed. Views of responsible officials: Fiscal year 2022-23 was a challenging year for the City of Newport due to staff turnover and vacancies for key positions in Engineering, Public Works and Finance. Processes were in place to ensure that vendors were not on the suspended or debarred list prior to awarding contracts. However, due to key staff turnover, the documentation was not available to verify that the process was followed. The Finance Department and Engineering will work on a checklist to make sure all adequate written documentation is centrally kept with the awarded contract before awarding the contract.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.07M
20.205 Highway Planning and Construction $154,295
97.039 Hazard Mitigation Grant $58,092
20.106 Airport Improvement Program $44,100
66.468 Capitalization Grants for Drinking Water State Revolving Funds $8,100