Finding 1074639 (2023-004)

Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 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. Condition: The County did not verify one of two vendors were not suspended or debarred before entering into the contract. Questioned Costs: Unknown. Context: For one of two contracts tested for suspension and debarment, the County did not verify the vendor was not suspended or debarred before entering the contract. Cause: Lack of management oversight. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: Prior year finding identified as Finding 2022-004 (procurement portion resolved). Recommendation: We recommend the County align their policies to address any necessary modifications to ensure all suspension and debarment requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.