Finding Text
Program Assistance listing number 21.027 - COVID - Coronavirus State and Local Fiscal Recovery Fund Criteria or specific requirement The Uniform Guidance requires a policy and procedure to be implemented relating to suspension and debarment. Condition During the audit it was noted that the Village does not have a written policy and procedure for suspension and debarment, which resulted in a control not being in place to complete testing on the contractor for the federal program. Questioned costs N/A - Contractor met compliance requirements. Criteria Internal controls should be in place to test if a contractor is suspended or debarred. Effect Without proper controls in place, the Village could work with a contractor that has been suspended or debarred from use of Federal funding. If this were to occur, then the Village could be required to pay the federal funds back. Recommendation The Village should implement a written procurement policy that includes suspension and debarment procedures. Views of the Responsible Officials and Planned Corrective Action The Village will approve a policy to cover any and all contractors awarded contracts which federal funds or grants will be received.