FINDING 2023-003
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement
and Suspension and Debarment
Summary of Finding:
Upon inquiry of the County to determine their policies and procedures related to suspension and
debarment requirements, the County stated that...
FINDING 2023-003
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement
and Suspension and Debarment
Summary of Finding:
Upon inquiry of the County to determine their policies and procedures related to suspension and
debarment requirements, the County stated that they did not have policies or procedures in place for
verifying that an entity with which it plans to enter into a covered transaction is not suspended, debarred,
or otherwise excluded or disqualified from participating in federal assistance programs or activities. Ten
covered transactions to six different vendors for goods or services that equaled or exceeded $25,000 that
were paid from SLFRF funds were identified. Each transaction was examined to determine whether the
County verified the suspension and debarment status of the vendor prior to payment. For all ten covered
transactions, as identified below, the County had not verified the vendor's suspension and debarment
status prior to issuing payment.
Covered Transactions Tested
Description Amount
Tractors and Equipment for Highway Department
(1 transaction, 1 vendor)
$155,610
Various local contractors for excavating services
(7 transactions, 3 vendors)
$291,425
Services on the HVAC for the Courthouse (1
transaction, 1 vendor)
$75,000
Purchase of culverts (1 transaction, 1 vendor) $29,933
We recommended that County strengthen its system of internal control to ensure that all vendors that are
paid $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in
federal programs before entering into any covered transactions.
Contact Person Responsible for Corrective Action: Mary Brown
Contact Phone Number and Email Address: 765-472-3901 Ext. 1240 and
mbrown@miamicountyin.gov
Views of Responsible Officials: We concur with the finding.
INDIANA STATE BOARD OF ACCOUNTS
34
Description of Corrective Action Plan:
We were notified in May of 2023 at training the county needed to have a Procurement and Suspension
and Debarment policy and procedures in place. I was notified of the options through our Field Examiner
and will be using SAM.gov to verify vendors meet the requirements to enter into a covered transaction.
While we did complete the process of verification with our other grants, I failed to do so with the ARPA
funding, in error.
Anticipated Completion Date:
January 2025