Finding 966812 (2023-009)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 301192
Organization: City of Amsterdam, New York (NY)
Auditor: Rbt CPAS LLP

AI Summary

  • Core Issue: The City failed to obtain bids and document quotes for purchases, violating federal procurement requirements.
  • Impacted Requirements: This affects compliance with procurement, suspension, and debarment regulations for federal funds.
  • Recommended Follow-up: Ensure adherence to procurement processes for federal expenditures to prevent potential overspending.

Finding Text

Finding 2023-009 Quotes and Bids 21.027 - Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Internal Control Deficiency and Compliance Finding Condition: The City did not go out to bid for a purchase and did not document quotes for another purchase. Criteria: Federal expenditure procurement requirements provide for internal controls to ensure federal funds are not misused. Cause: The City did not go out to bid. Quotes may have been obtained, but documenation could not be located. Effect: The City may have paid more than necessary. Perspective: RBT noted that out of 2 transactions tested, the City did not maintain documentation of quotes or bids for either. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the City follow the procurement process when spending federal funds. Auditee's Response: See corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 390368 2023-007
    Material Weakness
  • 390369 2023-008
    Significant Deficiency Repeat
  • 390370 2023-009
    Significant Deficiency
  • 390371 2023-010
    Significant Deficiency
  • 966810 2023-007
    Material Weakness
  • 966811 2023-008
    Significant Deficiency Repeat
  • 966813 2023-010
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $843,349
21.027 Coronavirus State and Local Fiscal Recovery Funds $433,587
20.205 Highway Planning and Construction $269,603
97.039 Hazard Mitigation Grant $91,765
16.607 Bulletproof Vest Partnership Program $990