Audit 50350

2022-002 SUSPENSION AND DEBARMENT U.S. Department of Treasury ALN 21.027 ? COVID-19 Coronavirus State and Local Recovery Funds Contract No. Y5082 (2021) 2022 Funding U.S. Department of Environmental Protection Passed through Florida Department of Economic Opportunity ALN 66.460 ? Nonpoint Source Implementation Grant Contract No. NF068 (2020) 2022 Funding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. 2 CFR 200.214 requires that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended or debarred, or otherwise excluded. Condition: There was no documented evidence that City management performed a search for suspension or debarment of its venders receiving federal awards. Cause of condition: The City does not have a procedure or control in place to verify a vendor is suspended or debarred. Effect: A vendor who is suspended or debarred may receive federal funding, which would result in questioned costs. Questioned Costs: None Noted Perspective: None of the vendors that exceeded the threshold were checked to determine if they were suspended or debarred. Recommendation: We recommend the City establish a procedure that requires a search for suspension and debarment for vendors receiving grant funds in excess of $25,000. Management?s Response: Whenever the City has a State or Federal grant, we always ensure that the vendors we do business with are not debarred from receiving State or Federal money. In this instance, we were buying relatively small tracts of land from our local pizza shop owner, a private individual, and we did not realize that the same rules applied. We have since ascertained that this individual is in fact not debarred. Going forward, Finance will ensure all expenditures of this nature document that the vendors are not debarred individuals.

2022-002 SUSPENSION AND DEBARMENT U.S. Department of Treasury ALN 21.027 ? COVID-19 Coronavirus State and Local Recovery Funds Contract No. Y5082 (2021) 2022 Funding U.S. Department of Environmental Protection Passed through Florida Department of Economic Opportunity ALN 66.460 ? Nonpoint Source Implementation Grant Contract No. NF068 (2020) 2022 Funding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. 2 CFR 200.214 requires that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended or debarred, or otherwise excluded. Condition: There was no documented evidence that City management performed a search for suspension or debarment of its venders receiving federal awards. Cause of condition: The City does not have a procedure or control in place to verify a vendor is suspended or debarred. Effect: A vendor who is suspended or debarred may receive federal funding, which would result in questioned costs. Questioned Costs: None Noted Perspective: None of the vendors that exceeded the threshold were checked to determine if they were suspended or debarred. Recommendation: We recommend the City establish a procedure that requires a search for suspension and debarment for vendors receiving grant funds in excess of $25,000. Management?s Response: Whenever the City has a State or Federal grant, we always ensure that the vendors we do business with are not debarred from receiving State or Federal money. In this instance, we were buying relatively small tracts of land from our local pizza shop owner, a private individual, and we did not realize that the same rules applied. We have since ascertained that this individual is in fact not debarred. Going forward, Finance will ensure all expenditures of this nature document that the vendors are not debarred individuals.

2022-002 SUSPENSION AND DEBARMENT U.S. Department of Treasury ALN 21.027 ? COVID-19 Coronavirus State and Local Recovery Funds Contract No. Y5082 (2021) 2022 Funding U.S. Department of Environmental Protection Passed through Florida Department of Economic Opportunity ALN 66.460 ? Nonpoint Source Implementation Grant Contract No. NF068 (2020) 2022 Funding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. 2 CFR 200.214 requires that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended or debarred, or otherwise excluded. Condition: There was no documented evidence that City management performed a search for suspension or debarment of its venders receiving federal awards. Cause of condition: The City does not have a procedure or control in place to verify a vendor is suspended or debarred. Effect: A vendor who is suspended or debarred may receive federal funding, which would result in questioned costs. Questioned Costs: None Noted Perspective: None of the vendors that exceeded the threshold were checked to determine if they were suspended or debarred. Recommendation: We recommend the City establish a procedure that requires a search for suspension and debarment for vendors receiving grant funds in excess of $25,000. Management?s Response: Whenever the City has a State or Federal grant, we always ensure that the vendors we do business with are not debarred from receiving State or Federal money. In this instance, we were buying relatively small tracts of land from our local pizza shop owner, a private individual, and we did not realize that the same rules applied. We have since ascertained that this individual is in fact not debarred. Going forward, Finance will ensure all expenditures of this nature document that the vendors are not debarred individuals.

2022-002 SUSPENSION AND DEBARMENT U.S. Department of Treasury ALN 21.027 ? COVID-19 Coronavirus State and Local Recovery Funds Contract No. Y5082 (2021) 2022 Funding U.S. Department of Environmental Protection Passed through Florida Department of Economic Opportunity ALN 66.460 ? Nonpoint Source Implementation Grant Contract No. NF068 (2020) 2022 Funding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. 2 CFR 200.214 requires that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended or debarred, or otherwise excluded. Condition: There was no documented evidence that City management performed a search for suspension or debarment of its venders receiving federal awards. Cause of condition: The City does not have a procedure or control in place to verify a vendor is suspended or debarred. Effect: A vendor who is suspended or debarred may receive federal funding, which would result in questioned costs. Questioned Costs: None Noted Perspective: None of the vendors that exceeded the threshold were checked to determine if they were suspended or debarred. Recommendation: We recommend the City establish a procedure that requires a search for suspension and debarment for vendors receiving grant funds in excess of $25,000. Management?s Response: Whenever the City has a State or Federal grant, we always ensure that the vendors we do business with are not debarred from receiving State or Federal money. In this instance, we were buying relatively small tracts of land from our local pizza shop owner, a private individual, and we did not realize that the same rules applied. We have since ascertained that this individual is in fact not debarred. Going forward, Finance will ensure all expenditures of this nature document that the vendors are not debarred individuals.