Finding 968950 (2023-012)

Material Weakness
Requirement
IP
Questioned Costs
$1
Year
2023
Accepted
2024-04-08
Audit: 302840
Organization: Park County (MT)

AI Summary

  • Core Issue: The county failed to comply with grant terms by not obtaining necessary certifications from contractors, leading to potential risks in program integrity.
  • Impacted Requirements: Key regulations were overlooked, including certifications for debarment, inclusion of contract sections in bid advertisements, adherence to Buy America provisions, and lobbying certifications.
  • Recommended Follow-Up: Management should establish procedures to ensure compliance with federal regulations and prevent contracts with suspended or debarred parties.

Finding Text

NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No 111604, YEAR ENDED JUNE 30, 2023 Criteria: Per section 3.5 of the grant contract, the county is required to obtain from its third-party contractors certifications required by Department of Transportation regulations, “Government­wide Debarment and Suspension (Non-procurement)," 49 CFR Part 29, and otherwise comply with the requirements of those regulations. Condition 1: The county did not obtain the required certifications in order to verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Criteria: Section 2.8 of the grant contract requires the county to include contract Sections 2.9 to 3.17 in any advertisement or invitation to bid for any procurement under the contract. Condition 2: The county did not include the required contract sections in its bid advertisements. Criteria: Section 3.12 of the grant contract incorporates FTA Circular 4220.1F terms into the contract. Per FTA Circular 4220.1F, Federal Transit Authority’s (FTA) Buy America requirements prevent FTA from obligating an amount that may be appropriated to carry out its program for a project unless "the steel, iron, and manufactured goods used in the project are produced in the United States" (49 U.S.C. § 5323(j)(1)). FTA’s Buy America requirements apply to third-party procurements by FTA grant recipients. A grantee must include in its bid or request for proposal (RFP) specification for procurement of steel, iron or manufactured goods (including rolling stock) an appropriate notice of the Buy America provision and require, as a condition of responsiveness, that the bidder or offeror submit with the bid or offer a completed Buy America certificate in accordance with 49 CFR §§661.6 or 661.12. Condition 3: The county did not include in its bid or request for proposal (RFP) specification for procurement of steel, iron or manufactured goods nor did they require the bidders to submit completed Buy America certificates. Criteria: Section 3.1 of the grant contract incorporates the FTA Master Contract MA(26) by reference. Section 16 (9) of FTA Master Contract MA(26) restricts lobbying in accordance with 31 U.S.C. § 1352. Contractors that apply or bid for an award exceeding $100,000 must file the certification required by 49 C.F.R. part 20. Each tier certifies to the tier above that it will not and has not used federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any federal contract, grant or any other award covered by 31 U.S.C. § 1352. Each tier must also disclose any lobbying with non-federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non-federal award. Condition 4: The certifications required by 49 C.F.R. part 20 were not filed nor on hand for inspection. Cause: The county does not have a system in place that will allow full compliance with all program terms and conditions. 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

  • 392508 2023-012
    Material Weakness
  • 392509 2023-013
    Material Weakness
  • 392510 2023-013
    Material Weakness
  • 392511 2023-011
    Material Weakness Repeat
  • 392512 2023-011
    Material Weakness Repeat
  • 392513 2023-011
    Material Weakness Repeat
  • 968951 2023-013
    Material Weakness
  • 968952 2023-013
    Material Weakness
  • 968953 2023-011
    Material Weakness Repeat
  • 968954 2023-011
    Material Weakness Repeat
  • 968955 2023-011
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.032 Local Assistance and Tribal Consistency Fund $1.52M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $546,792
21.027 Coronavirus State and Local Fiscal Recovery Funds $486,406
10.665 Schools and Roads - Grants to States $278,947
20.106 Airport Improvement Program $215,697
20.509 Formula Grants for Rural Areas and Tribal Transit Program $80,160
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $78,415
97.067 Homeland Security Grant Program $72,911
16.588 Violence Against Women Formula Grants $64,041
97.042 Emergency Management Performance Grants $45,000
16.710 Public Safety Partnership and Community Policing Grants $43,829
93.069 Public Health Emergency Preparedness $39,574
93.982 Mental Health Disaster Assistance and Emergency Mental Health $37,421
16.738 Edward Byrne Memorial Justice Assistance Grant Program $34,625
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $28,139
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $21,599
93.268 Immunization Cooperative Agreements $17,145
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $12,354
93.959 Block Grants for Prevention and Treatment of Substance Abuse $9,254
93.994 Maternal and Child Health Services Block Grant to the States $7,779
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6,863
10.578 Wic Grants to States (wgs) $3,489
93.052 National Family Caregiver Support, Title Iii, Part E $3,300
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $170