Finding Text
Assistance Listing, Federal Agency, and Program Name - 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year - SLFRP 2640 and N/A, 2024 Pass through Entity - Oakland County, Michigan Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Township should have controls and processes in place to ensure that they follow the Uniform Guifance at 2 CFR 180, which requires one of the three methods to ensure suspension and debarment rules are met, which are 1) checking SAM.gov, 2) collecting a certification from the vendor, or 3) adding a clause or condition to the contract. Condition - For the year ended December 31, 2025, the Township was unable to provide support that any of the three allowable methods for suspension and debarment were performed on vendors used for the projects. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - The Township utilized several vendors to perform work under this program but did not maintain documentation to support that any of the three allowable methods for determining suspension and debarment were performed. Cause and Effect - The Township's processes and internal control structure did not ensure that one of the three allowable methods for ensuring a vendor was not suspended or debarred was being performed and documentation was being maintained. The effect was that no support was provided for vendors selected for testing to show that an allowable method for determining suspension and debarment was performed. Recommendation - We recommend that the Townshp implement and document processes and controls to ensure that reviews for suspension and debarment are being performed and that proper documentation is being kept to show the review of the vendors. Views of Responsible Officials and Planned Corrective Actions - The Township will implement processes and procedures to ensure that reviews for suspension and debarment are being performed and that proper documentation is being kept to show the review of the vendors.