Finding Text
2023 – 007: Procurement and Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Title: Covid-19 American Rescue Plan Act Funding Assistance Listing Number: 21.027 Pass-Through Agency: Seminole County, Florida Pass-Through Number: 07DD-C3A4-CE0Q Award Periods: 8/1/2022 - 12/31/24 Type of Finding: -Material Weakness in Internal Control over Compliance -Material Noncompliance (Modified Opinion) Criteria or specific requirement: When accepting federal funds, entities are required to have a procurement policy meeting certain requirements, written standards for conflict of interest and governing the performance of its employees engaged in the selection, award, and administration of contracts, and procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: Recovery Connections of Central Florida, Inc. does not have written policies or procedures covering procurement, suspension, or debarment. Questioned costs: None Context: Out of the sample of 5 vendors, 5 exceptions noted where documentation of assessment and approval of purchase, including procurement, suspension and debarment procedures were not provided. Cause: Recovery Connections of Central Florida, Inc. was in the start-up stage and had a limited number of employees. Effect: Recovery Connections of Central Florida, Inc. could enter into a covered transaction with an entity that is debarred, suspended, or otherwise excluded. Repeat Finding: Yes Recommendation: We recommend Recovery Connections of Central Florida, Inc. create a suspension and debarment policy. Views of responsible officials: There is no disagreement with the audit finding.