Audit 325463

2023-001 FFATA reporting. Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-17-UC-29-0003, 2017; B-19-UC-29-0003, 2019; B-20-UC-29-0003, 2020; B-22- UW-29-0003, 2020; B-21-UC-29-0003, 2021; B-22-UC-29-0003, 2022; B-23-UC- 29-0003, 2023 Award Period January 1, 2017 – September 1, 2030 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was filed within the month following when the subaward was made. The County has one subrecipient requiring FFATA reporting. Cause The County was previously unaware during the required filling period of the deadline related to FFATA requirements. Effect Submitting FFATA reports timely is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding Yes, prior year finding number 2022-001 Views of Responsible Officials There is no disagreement with the audit finding.

2023-001 FFATA reporting. Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-17-UC-29-0003, 2017; B-19-UC-29-0003, 2019; B-20-UC-29-0003, 2020; B-22- UW-29-0003, 2020; B-21-UC-29-0003, 2021; B-22-UC-29-0003, 2022; B-23-UC- 29-0003, 2023 Award Period January 1, 2017 – September 1, 2030 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was filed within the month following when the subaward was made. The County has one subrecipient requiring FFATA reporting. Cause The County was previously unaware during the required filling period of the deadline related to FFATA requirements. Effect Submitting FFATA reports timely is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding Yes, prior year finding number 2022-001 Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-001 FFATA reporting. Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-17-UC-29-0003, 2017; B-19-UC-29-0003, 2019; B-20-UC-29-0003, 2020; B-22- UW-29-0003, 2020; B-21-UC-29-0003, 2021; B-22-UC-29-0003, 2022; B-23-UC- 29-0003, 2023 Award Period January 1, 2017 – September 1, 2030 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was filed within the month following when the subaward was made. The County has one subrecipient requiring FFATA reporting. Cause The County was previously unaware during the required filling period of the deadline related to FFATA requirements. Effect Submitting FFATA reports timely is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding Yes, prior year finding number 2022-001 Views of Responsible Officials There is no disagreement with the audit finding.

2023-001 FFATA reporting. Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-17-UC-29-0003, 2017; B-19-UC-29-0003, 2019; B-20-UC-29-0003, 2020; B-22- UW-29-0003, 2020; B-21-UC-29-0003, 2021; B-22-UC-29-0003, 2022; B-23-UC- 29-0003, 2023 Award Period January 1, 2017 – September 1, 2030 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was filed within the month following when the subaward was made. The County has one subrecipient requiring FFATA reporting. Cause The County was previously unaware during the required filling period of the deadline related to FFATA requirements. Effect Submitting FFATA reports timely is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding Yes, prior year finding number 2022-001 Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.

2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.