Audit 21283

Criteria: The County must use it?s own documented procurement procedures, which should reflect applicable state and local laws and regulations, and must conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: A contract was awarded under the provisions of sole source of procurement however, documentation relating to the award was unclear that this procurement method was appropriate under the circumstances. Additionally, no documentation of the review that the contracting party was not suspended or debarred was included in the procurement documentation. Cause: The County did not retain documentation that the procurement complied with the requirements of the procurement policy or the federal regulations relating to suspension and debarment. Effect: The County did not have evidence that it had complied with federal procurement requirements and it?s internal policy and the contract could have been awarded to a vendor that had been suspended or debarred. The granting agency could require expenditures paid with federal funds relating to this contract, be returned. Exclusion records were subsequently searched and it was determined that the contracting party was not suspended or debarred. Auditor's Recommendation: Procedures relating to retaining appropriate documentation of sole source contracts and consideration that contracting parties have not been suspended or debarred should be strengthened.

Criteria: Agency financial reporting requirements are designed to ensure maximum transparency around the use of award funds consistent with 2 CFR 200 and to enable sufficient monitoring by the Treasury. Condition: Costs reported on certain quarterly report submissions did not correspond to amounts reported in the general ledger. Cause: The County did not have adequate procedures for reconciling amounts used in the preparation of the reports to amounts reported in the general ledger. Effect: Amounts reported to the Treasury did not reconcile to the general ledger. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should develop procedures to ensure that amounts reported reconcile to the general ledger. Additionally, reports should be reviewed by someone that is independent of the preparation of the report.

Criteria: Agency financial reporting requirements are designed to ensure maximum transparency around the use of award funds consistent with 2 CFR 200 and to enable sufficient monitoring by the Treasury. Condition: Costs reported on certain quarterly report submissions did not correspond to amounts reported in the general ledger. Cause: The County did not have adequate procedures for reconciling amounts used in the preparation of the reports to amounts reported in the general ledger. Effect: Amounts reported to the Treasury did not reconcile to the general ledger. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should develop procedures to ensure that amounts reported reconcile to the general ledger. Additionally, reports should be reviewed by someone that is independent of the preparation of the report.

Criteria: The County must use it?s own documented procurement procedures, which should reflect applicable state and local laws and regulations, and must conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: A contract was awarded under the provisions of sole source of procurement however, documentation relating to the award was unclear that this procurement method was appropriate under the circumstances. Additionally, no documentation of the review that the contracting party was not suspended or debarred was included in the procurement documentation. Cause: The County did not retain documentation that the procurement complied with the requirements of the procurement policy or the federal regulations relating to suspension and debarment. Effect: The County did not have evidence that it had complied with federal procurement requirements and it?s internal policy and the contract could have been awarded to a vendor that had been suspended or debarred. The granting agency could require expenditures paid with federal funds relating to this contract, be returned. Exclusion records were subsequently searched and it was determined that the contracting party was not suspended or debarred. Auditor's Recommendation: Procedures relating to retaining appropriate documentation of sole source contracts and consideration that contracting parties have not been suspended or debarred should be strengthened.

Criteria: Agency financial reporting requirements are designed to ensure maximum transparency around the use of award funds consistent with 2 CFR 200 and to enable sufficient monitoring by the Treasury. Condition: Costs reported on certain quarterly report submissions did not correspond to amounts reported in the general ledger. Cause: The County did not have adequate procedures for reconciling amounts used in the preparation of the reports to amounts reported in the general ledger. Effect: Amounts reported to the Treasury did not reconcile to the general ledger. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should develop procedures to ensure that amounts reported reconcile to the general ledger. Additionally, reports should be reviewed by someone that is independent of the preparation of the report.

Criteria: Agency financial reporting requirements are designed to ensure maximum transparency around the use of award funds consistent with 2 CFR 200 and to enable sufficient monitoring by the Treasury. Condition: Costs reported on certain quarterly report submissions did not correspond to amounts reported in the general ledger. Cause: The County did not have adequate procedures for reconciling amounts used in the preparation of the reports to amounts reported in the general ledger. Effect: Amounts reported to the Treasury did not reconcile to the general ledger. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should develop procedures to ensure that amounts reported reconcile to the general ledger. Additionally, reports should be reviewed by someone that is independent of the preparation of the report.