Finding 961478 (2023-006)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-03-26
Audit: 298135
Organization: Carbon County (MT)

AI Summary

  • Core Issue: The county failed to check if program participants were suspended or debarred, violating federal procurement rules.
  • Impacted Requirements: Non-compliance with 2 CFR 200.214 and 2 CFR part 180 regarding procurement standards.
  • Recommended Follow-Up: Management needs to create procedures to ensure compliance with federal procurement regulations and avoid contracts with excluded parties.

Finding Text

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, DISASTER GRANTS-PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS), ASSISTANCE LISTING No. 97.036, GRANT No. FEMA-4655-DR-MTCriteria: Per 2 CFR 200.214, non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. 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 county did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county does not have procurement policies and procedures in place that allow it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned Costs: None 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 action: The government agrees with this finding and will adhere to the attached corrective action plan.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 385036 2023-006
    Material Weakness
  • 385037 2023-005
    Material Weakness
  • 961479 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.41M
21.027 Coronavirus State and Local Fiscal Recovery Funds $780,351
21.032 Local Assistance and Tribal Consistency Fund $587,303
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $156,812
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $54,264
97.042 Emergency Management Performance Grants $52,858
16.575 Crime Victim Assistance $38,540
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $36,399
93.069 Public Health Emergency Preparedness $36,225
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $27,388
10.665 Schools and Roads - Grants to States $19,437
93.959 Block Grants for Prevention and Treatment of Substance Abuse $13,484
10.664 Cooperative Forestry Assistance $8,000
15.904 Historic Preservation Fund Grants-in-Aid $6,000
90.401 Help America Vote Act Requirements Payments $3,706
93.994 Maternal and Child Health Services Block Grant to the States $2,980
93.103 Food and Drug Administration_research $2,361
20.106 Airport Improvement Program $1,884
93.268 Immunization Cooperative Agreements $1,866
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $123