Finding 1141579 (2024-002)

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 requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. 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, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.