FINDING 2023-001
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and
Suspension and Debarment
Summary of Finding:
Prior to entering into subawards and covered transactions with State and Local Fiscal Recovery Funds
(SLFRF) award funds, recipients are requi...
FINDING 2023-001
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and
Suspension and Debarment
Summary of Finding:
Prior to entering into subawards and covered transactions with State and Local Fiscal Recovery Funds
(SLFRF) award funds, recipients are required to verify that such contractors and subrecipients are not
suspended, debarred, or otherwise excluded. “Covered transactions” include by are not limited to contracts
for goods and services awarded under a non-procurement transaction (i.e. grant agreement) that are
expected to equal or exceed $25,000. The verification is to be done by checking the Excluded Parties List
System (EPLS), collecting a certification from that person, or adding a clause or condition to the covered
transaction with that person.
Upon inquiry of the County in order to review the procedures in place for verifying that an entity with which it
plans to enter into a covered transaction is not su
spended, debarred, or otherwise excluded the County explained their process was for the Commissioner’s
Secretary to provide a list of vendors to the County Auditor’s office. The County Auditor, or designee, then
verified each vendor on the SAMs website to ensure they were not suspended, debarred or otherwise
excluded. A copy of the verification was retained in the Auditor’s files.
A population of 13 covered transactions was identified. Five covered transactions were selected for testing.
Of the five tested, the County did not have documentation that three of the vendors were verified to ensure
they were not suspended, debarred or otherwise excluded.
Contact Person Responsible for Corrective Action: County Commissioners & Auditor Jill Landrum
Contact Phone Number and Email Address: 260-358-4805
Views of Responsible Officials:
The Auditor concurs with Finding 2023-001, and has spoken with the Commissioner’s Office Manager
Bridgett Burkhart to discuss changes needed for the previous policy implemented. Description of Corrective Action Plan:
We will enlist the assistance of County Attorney Robert Garrett to prepare a document that can be sent to any
vendor in January of each year, that the County anticipates paying more than $25,000 over the course of the
year.
Anticipated Completion Date:
January 2025