Finding 1055969 (2023-003)

Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification and Year: SLFRP0426, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction and retain documentation stating the date SAM.gov was checked. Condition: The County did not retain documentation for the date that the verification was completed. Questioned Costs: None. Context: For five of five suspension and debarment transactions tested, the County retained documentation the procedures were done; however, the date of verification was not kept on file to support verification was done prior to the transaction taking place. Cause: The County did not follow their policy regarding suspension and debarment. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: No. Recommendation: We recommend the County ensure they follow their countywide policies regarding federal suspension and debarment and retain necessary documentation. Views of responsible officials: There is no disagreement with the audit finding. The County has implemented changes to their internal procedures to ensure that dates are now visible in the documentation retained.