Finding 970243 (2023-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-04-19
Audit: 303987
Organization: Hood River County (OR)

AI Summary

  • Core Issue: The County failed to obtain necessary price or rate quotations for three out of four purchases, violating procurement guidelines.
  • Impacted Requirements: This noncompliance with 2 CFR Part 200.320(a)(2)(i) could lead to overspending on goods and services.
  • Recommended Follow-Up: The County should implement and adhere to updated procurement policies to meet federal requirements and ensure proper training for staff.

Finding Text

Finding 2023-002 21.027 – Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement, Suspension and Debarment and Material Weakness in Internal Controls Criteria: 2 CFR Part 200.320(a)(2)(i) indicates “If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity.” Condition: The County did not obtain price or rate quotations from an adequate number of qualified sources for three of four purchases tested. Cause: The County did not obtain price and rate quotes. Effect: By not obtaining price or rate quotations, the County may pay more for goods and services than is necessary. Questioned Costs: $149,370 Recommendations: The County should establish and follow procurement policies and procedures to ensure the County adheres to requirements established by the Federal Government. Views of Responsible Officials: Hood River County is currently working on several updated policies. The U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River County must follow is the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200, referred to as Uniform Guidance. Hood River County is training personnel to be mindful of following this guidance when making purchases.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $356,073
21.027 Coronavirus State and Local Fiscal Recovery Funds $210,049
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $150,305
16.575 Crime Victim Assistance $125,558
93.268 Immunization Cooperative Agreements $103,145
97.067 Homeland Security Grant Program $88,391
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $87,216
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $78,625
93.069 Public Health Emergency Preparedness $74,042
97.042 Emergency Management Performance Grants $64,950
93.959 Block Grants for Prevention and Treatment of Substance Abuse $62,751
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $62,484
16.710 Public Safety Partnership and Community Policing Grants $48,950
93.889 National Bioterrorism Hospital Preparedness Program $29,038
93.994 Maternal and Child Health Services Block Grant to the States $24,613
39.003 Donation of Federal Surplus Personal Property $20,901
93.217 Family Planning_services $18,853