FINDING 2023-004
Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and
Suspension and Debarment
Summary of Finding:
The County did not have documented procurement procedures or policies reflecting applicable
State or Federal laws and regulations for procurin...
FINDING 2023-004
Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and
Suspension and Debarment
Summary of Finding:
The County did not have documented procurement procedures or policies reflecting applicable
State or Federal laws and regulations for procuring goods and services paid with Federal funds.
One vendor was identified that fell within the small purchase threshold, with total purchases of
$33,100. Price or rate quotations were not obtained, nor was full and open competition provided for the
vendor. Additionally, there was no documentation available to support the rationale to limit competition.
One vendor was identified that fell within the Simplified Acquisition Threshold, with total purchases of
$213,734. Sealed bids or competitive proposals were not obtained, nor was a circumstance met that
would have allowed for a noncompetitive procurement for the purchases.
The County did not have any 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. A population of six
covered transactions, totaling $470,435, that equaled or exceeded $25,000 paid from SLFRF funds was
identified. Four of the six covered transactions, totaling $312,745, were selected for testing. For each of
the four transactions, the County did not verify the vendors' suspension or debarment status prior to
payment due to the County not having any policies or procedures in place to verify that contractors were
neither suspended nor debarred, or otherwise excluded or disqualified, from participating in federal
assistance programs or activities.
Contact Person Responsible for Corrective Action: Janet Chadwell
Contact Phone Number and Email Address: 812-663-2570 jchadwell@decaturcounty.in.gov
Views of Responsible Officials: We concur with the finding.
Description of Corrective Action Plan: We have begun a procurement policy discussion with our
county attorney who is working us on that. We will include in this procurement policy requirements to all
entities requesting grant funds to provide documentation of requests for proposals, quotes and or sealed
bids and explanations on why vendor was chosen. A procedure for proof of a vendors’ no suspensions
or debarments from receiving federal funds will be also be added to this “policy in progress”. We will
implement internal controls to ensure that the established procurement procedures are followed to ensure
open competition.
Anticipated Completion Date: December 31, 2024