Audit 309696

2023-004 – Procurement, Suspension and Debarment (Repeat Finding) Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. While the County indicated that they have been completing suspension and debarment checks on County vendors, evidence of these suspension and debarment checks was not retained and made available for audit. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. View of Responsible Officials. The County agrees with the finding and has prepared a corrective action plan.

2023-004 – Procurement, Suspension and Debarment (Repeat Finding) Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. While the County indicated that they have been completing suspension and debarment checks on County vendors, evidence of these suspension and debarment checks was not retained and made available for audit. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. View of Responsible Officials. The County agrees with the finding and has prepared a corrective action plan.