Audit 397280

2025-005-Suspension and Disbarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program (SNAP) Assistance Listing Number: 10.561 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: According to § 180.300 of Subpart C - Responsibilities of Participants Regarding Transactions Doing Business with Other Persons of 2 CFR Part 180, when you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: The County did not follow suspension and debarment regulation and suspension and debarment verification procedures. Questioned Costs: None Context: We selected a sample of 8 items as part of our testing over Suspension and Disbarment. Of the 8 items selected, the County was unable to provide proof of suspension and disbarment checks for 6 of the items. Cause: The County has policies that require that the departments verify vendors through Sam.gov prior to entering transactions. However, the policy does not include documentation of these checks. Effect: Without checking debarment before engaging in services, the County could have entered into an agreement with a vendor that was disbarred from receiving federal funding. Repeat Finding: No Recommendation: We recommend that the County should implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and providing training on these procedures, which should include maintaining documentation of the review performed by the County. View of Responsible Officials: There is no disagreement with the audit finding.

2025-003-Suspension and Disbarment Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: According to § 180.300 of Subpart C - Responsibilities of Participants Regarding Transactions Doing Business with Other Persons of 2 CFR Part 180, when you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. Condition: The County did not follow suspension and debarment regulation and suspension and debarment verification procedures. Questioned Costs: None Context: We selected a sample of 7 items as part of our testing over Suspension and Disbarment. Of the 7 items selected, the County was unable to provide proof of suspension and disbarment checks for 6 of the items. Cause: The County has policies that require that the departments verify vendors through Sam.gov prior to entering transactions. However, the policy does not include documentation of these checks. Effect: Without checking debarment before engaging in services, the County could have entered into an agreement with a vendor that was disbarred from receiving federal funding. Repeat Finding: Yes Recommendation: We recommend that the County should implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and providing training on these procedures, which should include maintaining documentation of the review performed by the County. View of Responsible Officials: There is no disagreement with the audit finding.

2025-004-Subrecipient Monitoring Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Criteria: Per 2 CFR sections 200.332(d) through (f), a pass-through entity must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves the performance goals. Per 2 CFR section 200.502(a), the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs which is generally expenditure/expense transactions associated with awards. Condition: During our testing over subrecipient monitoring, the County was unable to provide subrecipient monitoring support. Questioned Costs: None Context: We selected a sample of 7 subrecipients as part of our testing over Subrecipient Monitoring. Of the 7 subrecipients selected, the County was unable to provide adequate support for the subrecipients selected. Cause: The County has policies that require departments to conduct subrecipient monitoring to ensure compliance with grant requirements. However, the policy does not include documentation of these monitoring activities, such as site visits, financial reviews, or performance evaluations. This lack of documentation results in an inability to verify that subrecipient monitoring is being performed effectively and consistently. Effect: Without proper oversight, subrecipients may fail to achieve program goals and objectives, leading to poor performance and outcomes for the funded programs. Repeat Finding: Yes Recommendation: We recommend that the County implement procedures to ensure that federal guidance is followed related to subrecipient monitoring and provide training on these procedures, including maintaining documentation of the review performed by the County. View of Responsible Officials: There is no disagreement with the audit finding.