Finding Text
2024 – 001
Federal Agency: U. S. Department of the Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund
Assistance Listing Number: 21.027
Federal Award Identification Number and Year:1505-0271 - 2021
Award Period: March 1, 2021 through December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Award requires compliance with the provisions of
suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed
to ensure compliance with those provisions.
Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls
designed to ensure vendors were not suspended or debarred, but the controls were not followed.
Questioned costs: None
Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain
documentation of proper verification of 2 of 8 covered transactions. The City did not maintain
documentation that it checked the vendors prior to entering into a contract to ensure the vendors were
not on the suspended or debarred vendor list maintained by the General Services Administration. The
sample size used for the testing was considered a statistically valid sample.
Cause: The City was not following its policy regarding suspension and debarment.
Effect: The City could be working with a vendor that is suspended or debarred.
Recommendation: We recommend that the City enhance or modify its internal controls over
suspension and debarment, as necessary, to rectify this matter for future years.
Views of responsible officials and planned corrective actions: The City concurs with this
recommendation. Management will emphasize compliance with the City’s policies, as well as with 2
CFR Part 200.
Responsible Official: Levi Gibson, Budget and Finance Director.