Finding Text
U.S. Department of Treasury Passed through State of Nevada Department of Conservation and Natural Resources COVID-19, Coronavirus State and Local Fiscal Recovery Fund, 21.027 Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects grant award under assistance listing number 21.027 on the Schedule of Expenditure of Federal Awards Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires entities use their own documented procurement procedures, provided they reflect State, Local, and Federal laws and regulations. Condition: Procurement processes required for acquiring goods and services were not followed. Procedures were not followed to maintain documentation regarding obtaining suspension and debarment documentation on covered transactions. Cause: The County did not have adequate internal controls to ensure procurement suspension and debarment was properly documented and maintained for procurement requirements. Effect: The County’s control system could not verify that the suspension and debarment verification was performed prior to entering into contracts. There was no noncompliance as the vendors were not suspended or debarred. Questioned Costs: None reported. Context/Sampling: All contracts covered during the year were tested, which was three total contracts. None of the contracts contained documentation relating to suspension and debarment verification. Repeat Findings from Prior Year(s): No Recommendation: We recommend management review its control procedures over Procurement to ensure proper procedures are in place to ensure a party is not suspended or debarred. Views of Responsible Officials: Management agrees with the finding.