Finding 1117185 (2024-001)

Federal Agency: U.S. Department of Food and Agriculture Federal Program Title: Supplemental Nutrition Assistance Program (SNAP) Assistance Listing Number: 10.561 Pass-Through Agency: State Department of Social Services Identifying Contract or Grant Number: N/A Award Period: July 1, 2023 – June 30, 2024 Type of Finding:  Material Weakness in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The County should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted that the County did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned Costs: None noted. Context: During our testing, it was noted that the County was not documenting their review of vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: The County does not have standard procedures in place for ensuring that vendors are not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures. Views of Responsible Officials: There is no disagreement with the audit finding.