Finding Text
2024-005 Coronavirus State and Local Fiscal Recovery Funds – Procurement, Suspended, Debarred
Federal Agency: U.S Department of Treasury
Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agency: Direct Program
Award Period: January 1, 2024 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter
Condition: The Village has not implemented formal controls related to ensuring contractor
vendors are not on the Federal suspended and debarred listing.
Criteria: Having staff with expertise in federal award requirements review and verify eligibility
of contractors ability to work on Federal contracts is an internal control intended to
prevent, detect and correct potential noncompliance with Federal awards.
Cause: The additional costs associated with hiring staff sufficiently experienced to prepare
the Village’s single audit report, including the additional training time, outweigh the
derived benefits.
Effect: The procurement, suspended and debarred requirements applicable to the grant were
not met.
Recommendation: We recommend management and the Village Board establish procedures to verify
that all vendors contracted for federally funding project are not on the suspended and
debarred listing.
Management’s
Response:
The Village is aware of the requirements and will attempt to verify all information in
the future
Responsible
Official: James Healy – Administrator
Anticipated
Completion Date:
The Village intends to establish a policy to work towards resolving this finding in the
future.