Audit 21335

2022-004 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Reporting Significant Deficiency Criteria Page 9 of the Coronavirus State and Local Fiscal Recovery Funds: Project and Expenditure Report User Guide Version 1 (January 7, 2022) states :?An obligation is an order placed ? such as a contract ? and similar transactions that require payment. An expenditure is when the service has been rendered or the good has been delivered to the entity, and payment is due.? Condition We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Cause Lack of oversight by management. Questioned Costs None Context We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Effect The County submitted inaccurate reports to the federal government. Repeat Finding Yes ? see 2021-004 Recommendation The County should implement policies and procedures to ensure all reports are submitted accurately. Views of Responsible Officials See Corrective Action Plan.

2022-005 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Procurement, Suspension, and Debarment Material Weakness Criteria Uniform Guidance requires all non-federal entities, other than states must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Non-federal entities are also prohibited from entering into a covered transaction equal to or exceeding $25,000 with a vendor who has been suspended or disbarred from receiving federal funds. Condition We noted during testing procurement, suspension, and debarment that the County doesn?t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Cause Lack of oversight by management. Questioned Costs None Context Uniform Guidance states ?Review the non-federal entity?s procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096)?. During this review, we noted that during our testing of procurement, suspension, and debarment that the County doesn?t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Effect The County has an increased risk of not being compliance with federal procurement requirements and increased risk of entering into a covered transaction with a vendor who is suspended or disbarred from federal funds. Repeat Finding Yes ? see 2021-005 Recommendation The County should update their Procurement Policy to include suspension and debarment verbiage. Views of Responsible Officials See Corrective Action Plan.

2022-004 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Reporting Significant Deficiency Criteria Page 9 of the Coronavirus State and Local Fiscal Recovery Funds: Project and Expenditure Report User Guide Version 1 (January 7, 2022) states :?An obligation is an order placed ? such as a contract ? and similar transactions that require payment. An expenditure is when the service has been rendered or the good has been delivered to the entity, and payment is due.? Condition We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Cause Lack of oversight by management. Questioned Costs None Context We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Effect The County submitted inaccurate reports to the federal government. Repeat Finding Yes ? see 2021-004 Recommendation The County should implement policies and procedures to ensure all reports are submitted accurately. Views of Responsible Officials See Corrective Action Plan.

2022-005 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Procurement, Suspension, and Debarment Material Weakness Criteria Uniform Guidance requires all non-federal entities, other than states must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Non-federal entities are also prohibited from entering into a covered transaction equal to or exceeding $25,000 with a vendor who has been suspended or disbarred from receiving federal funds. Condition We noted during testing procurement, suspension, and debarment that the County doesn?t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Cause Lack of oversight by management. Questioned Costs None Context Uniform Guidance states ?Review the non-federal entity?s procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096)?. During this review, we noted that during our testing of procurement, suspension, and debarment that the County doesn?t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Effect The County has an increased risk of not being compliance with federal procurement requirements and increased risk of entering into a covered transaction with a vendor who is suspended or disbarred from federal funds. Repeat Finding Yes ? see 2021-005 Recommendation The County should update their Procurement Policy to include suspension and debarment verbiage. Views of Responsible Officials See Corrective Action Plan.