Finding Text
SUSPENSION AND DEBARMENT (2024-008) Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Pass-Through Agency: Not applicable, direct Pass-Through Numbers: Not applicable, direct Federal Award Identification Number and Year: Not applicable, direct Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering into a covered transaction. Condition: The County did not retain documentation for the date that the verification was completed. Questioned Costs: None Context: For seven of seven transactions tested for suspension and debarment, the County did not retain documentation that the verification was completed. Cause: Lack of oversight by management. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: No Recommendation: We recommend that the County review their procedures to ensure they are following their policy that requires all suspension and debarment checks to be retained and follow federal guidelines. Views of Responsible Officials: There is no disagreement with the audit finding.