Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: None identified
Award Period: March 3, 2021 – December 31, 2024
Compliance Requirement: Suspension and Debarment
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party.
Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors.
Questioned costs: None.
Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures.
Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment.
Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs.
Repeat Finding: No.
Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor.
Views of responsible officials: There is no disagreement with the audit finding.