Finding Text
Federal Program
Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027)
Procurement, Suspension, and Debarment
Criteria
2 CFR sections 200.320(a) (1) and (2) states “If small purchase [$10,000] procedures are used, price or rate
quotations must be obtained from an adequate number of qualified sources. Also, vendors for whom the
county enters into a covered transaction ($25,000 or higher) with needs to be ensured that they are not
suspended or debarred from federal funds per 2 CFR section 180.220. Furthermore, an entity should have a
procurement policy that follows Uniform Guidance.
Condition
Two transactions were selected for testing. One transaction did not have quotes obtained. For both
transactions, we noted the County did not review for suspension and debarment. We also noted the County’s
procurement policy did not follow Uniform Guidance.
Questioned Costs
None
Context
In a population of 3, 2 transactions were tested and one of these transactions was not done through the proper
procurement process. Also, our suspension and debarment population was two and we noted during testing of
each transaction that the county did not ensure the vendor was not suspended or debarred from federal funds
before entering into the covered transaction. Finally, we noted during review of the county’s procurement
policy, it did not follow Uniform Guidance.
Cause
The County does not have sufficient procedures in place to ensure all expenditures comply with Uniform
Guidance.
Effect
The County is not in compliance with Uniform Guidance.
Repeat Finding
No
Recommendation
The county should follow their procurement policy for procurement and should updated their procurement
policy for suspension and debarment.
Views of Responsible Officials and Planned Corrective Actions
The County agrees with the recommendation and will review its policies and procedures.