Finding Text
2024-003 Suspension and Debarment
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
US Department of Treasury
Passed through Florida Department of Environmental Protection
2024 Funding
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. 2 CFR 180 prohibits entering into covered transactions with entities that have been
suspended or debarred from Federal funding. Documentation of the check for suspension or
debarment needs to be retained.
Condition: Review of checking for suspension and debarment was not done prior to contracting
with the vendor.
Cause of condition: There is no consistent process to ensure that the vendors were not
suspended and debarred, prior to procuring goods or services.
Perspective (context): For 29 of the 37 invoices selected, suspension and debarment was not
checked prior to paying the vendor.
Potential effect of condition: Good or services could be contracted with a suspended or debarred
vendor, creating questioned costs.
Questioned Costs: None.
Recommendation: Review of vendors suspension and debarment should be done prior to
entering into a contract or obtaining good or services.
Management’s response on planned corrective action: The City has worked and will continue to
work diligently on this issue. The City is working to ensure that all vendors are properly reviewed
for suspension and debarment on an ongoing basis.