Audit 35621

Reference Number: 2022-001 Federal Agency: US Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271 2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The County did not properly document federal and state suspension and debarment status for one vendor prior to entering into a contract with the vendor. Questioned costs: None Context: The County did not document the review of suspension and debarment status for one of six subrecipients and vendors tested. The vendor was not suspended or debarred at the time of contract execution. Cause: The County did not follow their policies and procedures for documenting the suspension and debarment status for vendors upon contract execution. Effect: The County is not in compliance with Federal suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the County implement a process to formally document the suspension and debarment process for vendors. View of responsible officials: There is no disagreement with this finding.

Reference Number: 2022-001 Federal Agency: US Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271 2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The County did not properly document federal and state suspension and debarment status for one vendor prior to entering into a contract with the vendor. Questioned costs: None Context: The County did not document the review of suspension and debarment status for one of six subrecipients and vendors tested. The vendor was not suspended or debarred at the time of contract execution. Cause: The County did not follow their policies and procedures for documenting the suspension and debarment status for vendors upon contract execution. Effect: The County is not in compliance with Federal suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the County implement a process to formally document the suspension and debarment process for vendors. View of responsible officials: There is no disagreement with this finding.

Reference Number: 2022-001 Federal Agency: US Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271 2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The County did not properly document federal and state suspension and debarment status for one vendor prior to entering into a contract with the vendor. Questioned costs: None Context: The County did not document the review of suspension and debarment status for one of six subrecipients and vendors tested. The vendor was not suspended or debarred at the time of contract execution. Cause: The County did not follow their policies and procedures for documenting the suspension and debarment status for vendors upon contract execution. Effect: The County is not in compliance with Federal suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the County implement a process to formally document the suspension and debarment process for vendors. View of responsible officials: There is no disagreement with this finding.

Reference Number: 2022-001 Federal Agency: US Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271 2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The County did not properly document federal and state suspension and debarment status for one vendor prior to entering into a contract with the vendor. Questioned costs: None Context: The County did not document the review of suspension and debarment status for one of six subrecipients and vendors tested. The vendor was not suspended or debarred at the time of contract execution. Cause: The County did not follow their policies and procedures for documenting the suspension and debarment status for vendors upon contract execution. Effect: The County is not in compliance with Federal suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the County implement a process to formally document the suspension and debarment process for vendors. View of responsible officials: There is no disagreement with this finding.