Finding 979601 (2023-002)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310302
Auditor: Aprio LLP

AI Summary

  • Core Issue: The Authority failed to comply with its Internal Procurement Policy by not obtaining necessary contractor certifications against suspension and debarment for a $481,610 contract.
  • Impacted Requirements: This non-compliance violates federal procurement guidelines and the Authority's own policies, risking future contract validity.
  • Recommended Follow-Up: Ensure that all future contracts include required certifications or evidence of EPLS searches before award; the Executive Director will oversee this process starting July 1, 2024.

Finding Text

Non-compliance with Internal Procurement Policy (Material Weakness, Material Non-Compliance) Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2023 Criteria Public Housing Authorities (PHA’s) should procure federally-funded contracts in accordance with a formal, documented internal Procurement Policy based on federal procurement guidelines, including HUD Handbook 7460.8, Rev. 2, Procurement Handbook for Public Housing Agencies. PHA’s are prohibited from awarding contracts to contractors who have been suspended or debarred from performing contracts funded with federal subsidies. Additionally, the Authority’s Procurement Policy dictates full compliance with the Handbook. PHA’s are permitted to comply with the applicable regulations by A) searching the Excluded Parties List System (EPLS) for the prospective contractor, or B) attaining a certified statement from the contractor in which the contractor certifies against suspension or debarment. Condition and Perspective Two Capital Fund Program funded contract awards were sampled. One applicable contact, awarded in the amount of $481,610, did not contain the contractor’s certification against suspension and debarment or evidence that the EPLS was searched for the contractor. Questioned Costs – None Cause Lack of knowledge of federal procurement requirements among applicable personnel administering contract award. Effect Non-compliance with the Authority’s Procurement Policy and federal regulations. Recommendation We recommend that the Authority attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. Management’s Response The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of July 1, 2024.

Categories

Procurement, Suspension & Debarment HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.49M
14.850 Public and Indian Housing $917,932
14.872 Public Housing Capital Fund $797,714
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $59,720