FINDING 2024-001
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension
and Debarment
Contact Person Responsible for Corrective Action: County Commissioners & Auditor Jill Landrum
Contact Phone Number and Email Address: 260-358-4805; jill.landrum@huntington.in.us
...
FINDING 2024-001
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension
and Debarment
Contact Person Responsible for Corrective Action: County Commissioners & Auditor Jill Landrum
Contact Phone Number and Email Address: 260-358-4805; jill.landrum@huntington.in.us
Views of Responsible Officials:
While the Auditor implemented a procedure for verifying that persons and entities related to contracts
or covered transactions were not suspended, debarred, or otherwise excluded, she concurs with
Finding 2024-001, in that no internal control procedure was documented that a second person had
reviewed the procedure to ensure compliance with the requirements.
Description of Corrective Action Plan:
The Auditor will work with the Commissioner’s Office Manager Gretchen Lenfestey to discuss
changes needed for the previous policy implemented. The new County Attorney has already
addressed the need to include Suspension and Debarment language in the contracts that the County
signs. If the language is not included, the contractors/vendors will be asked to sign a statement that
they have not been suspended, debarred, or otherwise excluded from participating in federal
programs.
Prior to the Commissioners signing a contract, their Office Manager will be responsible for verifying
that each contract contains the Suspension and Debarment language, or that the County has a
statement on file from the Contractor/Vendor that they have not been suspended, debarred, or
otherwise excluded. The Office Manager will maintain an annual list of all County contracts and will
verify with his/her initials that the Suspension and Debarment language is contained in the contract or
that there was a separate statement obtained. The Office Manager will send a copy of all signed
contracts and signed statements to the Auditor and the Accounts Deputy. On a monthly basis, the
Commissioner’s Office Manager will also e-mail an updated list of contracts indicating the documents
verified, so the Auditor’s office can verify their records.
The Auditor’s Accounts Payable (AP) Deputy will also generate a report from the Financial Software
each January to create a list of vendors that were paid more than $25,000 in the previous year. A
letter will be mailed requesting the Vendor’s signature on a Suspension and Debarment Certification.
They will be asked to return the certification form to the Auditor’s Office by e-mail or mail within 30
days. The AP Deputy will be responsible for keeping a file of the forms received and updating the list
with his/her initials. After the 30-day timeframe passes, the Accounts Deputy will double-check the
received forms against the mailing list and initial that he/she has verified. The Accounts Deputy, or
the Auditor’s designee will conduct a search for exclusions on the Sam.gov website for all vendors
that did not return a certification form. A copy of the sam.gov verification will be saved, and the
vendor list will be updated & initialed. The Accounts Payable Deputy will double check the verifications to make sure all vendors have either provided a signed certification or that a sam.gov
verification was obtained.
Anticipated Completion Date: December 31, 2025
Respectfully submitted,
Jill M. Landrum
Huntington County Auditor
INDIANA STATE