Finding 972415 (2022-007)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-05-06
Audit: 305597
Organization: City of Allentown (PA)

AI Summary

  • Core Issue: The City failed to follow proper procurement procedures for a $1.78 million stormwater project.
  • Impacted Requirements: This violates Uniform Guidance procurement standards, which require appropriate methods based on purchase amounts.
  • Recommended Follow-Up: The City should implement procedures to align its purchasing policy with Uniform Guidance standards.

Finding Text

Finding 2022-007 – Procurement US Department of the Treasury – COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The City could not provide evidence that the stormwater project totaling $1,783,033 for the year ended December 31, 2022 followed formal procurement procedures. The stormwater contract exceeds the Uniform Guidance formal procurement methods. In addition, in accordance with the Uniform Guidance, a purchase price from the Commonwealth of Pennsylvania COSTARS cooperative purchasing program is considered to be only one competitive price proposal and it cannot replace a full procurement process. Criteria: In accordance with Uniform Guidance procurement requirements found in 2 CFR Part 200.318 through 200.327, the City is required to ensure that procurement methods used for purchases are appropriate based on the dollar amount of the purchase. Cause: Procedures in place to ensure that the proper procurement process is followed were not adequate. Effect: The City was not in compliance with the procurement requirements of the Uniform Guidance. Repeat Finding: Yes Questioned costs: Unknown Recommendation: We recommend that the City establish procedures to ensure that their purchasing policy follows Uniform Guidance procurement standards. View of Responsible Official: The City agrees. See the corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 395932 2022-003
    Material Weakness
  • 395933 2022-003
    Material Weakness
  • 395934 2022-003
    Material Weakness
  • 395935 2022-003
    Material Weakness
  • 395936 2022-003
    Material Weakness
  • 395937 2022-003
    Material Weakness
  • 395938 2022-003
    Material Weakness
  • 395939 2022-003
    Material Weakness
  • 395940 2022-003
    Material Weakness
  • 395941 2022-003
    Material Weakness
  • 395942 2022-004
    Material Weakness Repeat
  • 395943 2022-004
    Material Weakness Repeat
  • 395944 2022-004
    Material Weakness Repeat
  • 395945 2022-004
    Material Weakness Repeat
  • 395946 2022-004
    Material Weakness Repeat
  • 395947 2022-004
    Material Weakness Repeat
  • 395948 2022-004
    Material Weakness Repeat
  • 395949 2022-004
    Material Weakness Repeat
  • 395950 2022-004
    Material Weakness Repeat
  • 395951 2022-004
    Material Weakness Repeat
  • 395952 2022-005
    Material Weakness Repeat
  • 395953 2022-005
    Material Weakness Repeat
  • 395954 2022-005
    Material Weakness Repeat
  • 395955 2022-005
    Material Weakness Repeat
  • 395956 2022-005
    Material Weakness Repeat
  • 395957 2022-005
    Material Weakness Repeat
  • 395958 2022-005
    Material Weakness Repeat
  • 395959 2022-005
    Material Weakness Repeat
  • 395960 2022-005
    Material Weakness Repeat
  • 395961 2022-005
    Material Weakness Repeat
  • 395962 2022-006
    Material Weakness
  • 395963 2022-006
    Material Weakness
  • 395964 2022-006
    Material Weakness
  • 395965 2022-006
    Material Weakness
  • 395966 2022-006
    Material Weakness
  • 395967 2022-006
    Material Weakness
  • 395968 2022-006
    Material Weakness
  • 395969 2022-006
    Material Weakness
  • 395970 2022-006
    Material Weakness
  • 395971 2022-006
    Material Weakness
  • 395972 2022-006
    Material Weakness
  • 395973 2022-007
    Material Weakness Repeat
  • 395974 2022-007
    Material Weakness Repeat
  • 972374 2022-003
    Material Weakness
  • 972375 2022-003
    Material Weakness
  • 972376 2022-003
    Material Weakness
  • 972377 2022-003
    Material Weakness
  • 972378 2022-003
    Material Weakness
  • 972379 2022-003
    Material Weakness
  • 972380 2022-003
    Material Weakness
  • 972381 2022-003
    Material Weakness
  • 972382 2022-003
    Material Weakness
  • 972383 2022-003
    Material Weakness
  • 972384 2022-004
    Material Weakness Repeat
  • 972385 2022-004
    Material Weakness Repeat
  • 972386 2022-004
    Material Weakness Repeat
  • 972387 2022-004
    Material Weakness Repeat
  • 972388 2022-004
    Material Weakness Repeat
  • 972389 2022-004
    Material Weakness Repeat
  • 972390 2022-004
    Material Weakness Repeat
  • 972391 2022-004
    Material Weakness Repeat
  • 972392 2022-004
    Material Weakness Repeat
  • 972393 2022-004
    Material Weakness Repeat
  • 972394 2022-005
    Material Weakness Repeat
  • 972395 2022-005
    Material Weakness Repeat
  • 972396 2022-005
    Material Weakness Repeat
  • 972397 2022-005
    Material Weakness Repeat
  • 972398 2022-005
    Material Weakness Repeat
  • 972399 2022-005
    Material Weakness Repeat
  • 972400 2022-005
    Material Weakness Repeat
  • 972401 2022-005
    Material Weakness Repeat
  • 972402 2022-005
    Material Weakness Repeat
  • 972403 2022-005
    Material Weakness Repeat
  • 972404 2022-006
    Material Weakness
  • 972405 2022-006
    Material Weakness
  • 972406 2022-006
    Material Weakness
  • 972407 2022-006
    Material Weakness
  • 972408 2022-006
    Material Weakness
  • 972409 2022-006
    Material Weakness
  • 972410 2022-006
    Material Weakness
  • 972411 2022-006
    Material Weakness
  • 972412 2022-006
    Material Weakness
  • 972413 2022-006
    Material Weakness
  • 972414 2022-006
    Material Weakness
  • 972416 2022-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19, Coronavirus State and Local Fiscal Recovery Funds $8.07M
20.205 Highway Planning and Construction $1.45M
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $1.17M
14.239 Covid-19, Home Investment Partnerships Program $1.15M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $885,561
14.239 Home Investment Partnerships Program $331,598
14.218 Covid-19, Community Development Block Grants/entitlement Grants $281,819
93.991 Preventive Health and Health Services Block Grant $281,545
14.901 Healthy Homes Demonstration Grants $165,773
93.136 Injury Prevention and Control Research and State and Community Based Programs $163,719
14.218 Community Development Block Grants/entitlement Grants $150,777
93.940 Hiv Prevention Activities_health Department Based $120,117
16.922 Equitable Sharing Program $104,830
14.231 Emergency Solutions Grant Program $102,365
16.710 Public Safety Partnership and Community Policing Grants $101,961
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $100,916
93.069 Public Health Emergency Preparedness $99,070
93.268 Immunization Cooperative Agreements $96,618
21.019 Covid-19, Coronavirus Relief Fund $85,711
93.959 Block Grants for Prevention and Treatment of Substance Abuse $67,970
93.994 Maternal and Child Health Services Block Grant to the States $58,091
14.231 Covid-19, Emergency Solutions Grant Program $33,572
16.034 Covid-19, Coronavirus Emergency Supplemental Funding Program $29,672
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,068
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $5,895
15.904 Historic Preservation Fund Grants-in-Aid $5,000
20.616 National Priority Safety Programs $3,765