Audit 405831

Information on Federal Program: United States Department of Treasury. Passed through Florida Department of Commerce. Federal Assistance Listing Number 21.029 – Coronavirus Capital Projects Fund. Compliance Requirements: Procurement Criteria: In accordance with 2 CFR §200.318, the County must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. Condition: During testing over procurement transactions, it was noted the County did not maintain records sufficient to detail the history of a procurement transaction entered into with a vendor. Specifically, documentation was not available to support compliance with federal procurement requirements. Context: Out of a population of (2) procurement transactions totaling of $490,452, we tested $488,092 and found one (1) instance where the County did not maintain records sufficient to detail the history of a procurement transaction in the amount of $352,703. The County should maintain all records necessary to detail each procurement transaction. Cause: Controls were not in place or were not operating effectively to ensure required procurement documentation was obtained and retained in accordance with Uniform Guidance requirements. Effect: Lack of sufficient documentation over procurement transactions provides an opportunity for the County to award projects that are not subject to full and open competition nor consistent with federal regulations. Recommendation: We recommend that management implements procedures to ensure all required procurement documentation is retained and properly documented. We also recommend management reviews and updates their procurement policy to incorporate applicable state and federal regulations. Views of Responsible Officials and Planned Corrective Actions: The Clerk's Office will work to develop better standardized procedures and update current procedures to ensure that proper actions have been taken prior to and at the time of procurement. We anticipate having reviewed and/or developed these procedures by the end of the first quarter of the of FY26/27.