Finding 970761 (2023-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-04-24
Audit: 304316
Organization: City of Groves, Texas (TX)

AI Summary

  • Core Issue: The City of Groves failed to comply with the Build America, Buy America (BABA) Act requirements in their procurement process.
  • Impacted Requirements: Non-adherence to 2 CFR 200 procurement guidelines, specifically section 70914 of the BABA Act.
  • Recommended Follow-Up: Implement a system to monitor grant requirements for updates after awards to ensure compliance.

Finding Text

2023‐001 – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) United States Department of Treasury, Passed through the Texas Division of Emergency Management. Compliance – Office of Management and Budget Guidance for Grants and Agreements Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 Code Federal Regulations (CFR) Part 200 Procurement Standards (2 CFR 200). Criteria: The City of Groves, Texas is required to adhere to procurement guidelines reflected in the applicable state and federal regulations and conform to 2 CFR 200 procurement requirements. Condition and Context: The City did not comply with section 70914 of the Build America, Buy America (BABA) Act. Cause: The Build America, Buy America (BABA) Act was made effective on May 14, 2022 for the Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) grant. The City was already in the process of preparing bidding documents for an August 3, 2022 bid and did not realize the grant requirements had been changed. Effect: The City did not include the Build America, Buy America (BABA) Act requirements in their August 3, 2022 bid documents. Recommendation: The City should take steps to monitor grants for changes made to the grant requirements after the grant has been awarded. View of Responsible Party: Management concurs with the recommendation. See corrective action plan.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 394319 2023-001
    Significant Deficiency
  • 394320 2023-002
    Significant Deficiency
  • 970762 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.76M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.57M