Finding 964027 (2022-003)

- Repeat Finding
Requirement
ALN
Questioned Costs
-
Year
2022
Accepted
2024-03-28
Audit: 299705
Organization: Kit Carson County (CO)

AI Summary

  • Core Issue: The County failed to check if vendors were suspended or debarred before using SLFRF funds for contracts.
  • Impacted Requirements: Non-Federal entities must not engage with suspended or debarred parties for contracts over $25,000 or other specified criteria.
  • Recommended Follow-Up: The County should adhere to its procurement policy to ensure compliance and prevent funding prohibited vendors.

Finding Text

Finding 2022-003. Procurement. ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Or Specific Requirement: Suspension and Debarment, Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: The County did not perform any procedures to determine that SLFRF funds were not used to enter into contracts or subawards with parties that are debarred, suspended or otherwise excluded from participation in Federal assistance programs. Cause: The County did not follow its formal policy which requires departments to perform suspension or debarment procedures over vendors and beneficiaries that the City contracts with using federal funds. Effect: The County could be contracting or providing funding to vendors and beneficiaries that are prohibited from working on projects which are or receiving federal funds. Questioned Costs: None. Identification As A Repeat Finding: 2021-004. Recommendation: The County should follow its procurement policy and ensure that vendors and beneficiaries of SLFRF funds are not suspended or debarred. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $160,736
93.658 Foster Care_title IV-E $136,333
93.558 Temporary Assistance for Needy Families $134,717
93.778 Medical Assistance Program $104,197
93.563 Child Support Enforcement $100,123
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $94,316
93.268 Immunization Cooperative Agreements $89,359
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $88,727
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $80,011
16.575 Crime Victim Assistance $59,276
93.667 Social Services Block Grant $45,961
93.217 Family Planning_services $38,461
21.027 Coronavirus State and Local Fiscal Recovery Funds $37,414
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $25,718
97.042 Emergency Management Performance Grants $25,706
93.575 Child Care and Development Block Grant $11,571
93.090 Guardianship Assistance $11,203
93.069 Public Health Emergency Preparedness $10,981
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $10,109
93.994 Maternal and Child Health Services Block Grant to the States $8,019
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,891
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $7,001
93.659 Adoption Assistance $6,938
93.991 Core Chaps Process and Wwc Breast Cervical $5,870
16.607 Bulletproof Vest Partnership Program $3,620
93.747 Elder Abuse Prevention Interventions Program $755
21.019 Coronavirus Relief Fund $-93