Finding 1074418 (2023-004)

Internal Control Over Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.207 Federal Award Identification Number and Year: SLFRP5498, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Proper records should be kept to support compliance with suspension and debarment requirements. Condition: Physical records were not being kept on file to support compliance with suspension and debarment requirements. Questioned Costs: None Context: For 1 of 1 awarded quotes that were funded with ARPA, physical records were not being kept on file to support compliance with suspension and debarment requirements of Uniform Guidance 2 CFR 180.300. Cause: Paper copy was not placed in file. Effect: 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 implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov). Views of responsible officials: There is no disagreement with the audit finding.