Finding 1226007 (2025-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-08-06

AI Summary

  • Core Issue: The District is not checking if vendors are suspended or debarred before entering into transactions, risking noncompliance with federal requirements.
  • Impacted Requirements: Compliance with suspension and debarment regulations for federal awards is not being met due to inadequate internal controls.
  • Recommended Follow-Up: Management should implement procedures to verify vendor status using resources like SAM.gov before transactions, with oversight by the Chief Administrative Officer by December 31, 2026.

Finding Text

Substance Abuse and Mental Health Services Projects of Regional and National Significance ALN 93.243 U.S. Department of Health and Human Services Criteria or specific condition – Management is responsible for complying with suspension and debarment requirements applicable to federal awards. Condition – During testing of suspension and debarment, it was noted the District was not performing any procedures related to this compliance requirement. Cause – The District did not have procedures in place to verify that vendors or applicable parties were not suspended or debarred prior to entering into covered transactions. Effect or potential effect – The District could enter into transactions with parties that are suspended or debarred, resulting in noncompliance with federal award requirements. Questioned costs - None Context – The District internal controls were not adequate to complete suspension and debarment compliance requirements. Identification as a repeat finding, if applicable – Not a repeat finding. Recommendation – Management should establish and implement procedures to verify suspension and debarment status, such as reviewing SAM.gov or obtaining appropriate certifications, before entering into covered transactions. Views of responsible officials and planned corrective actions – Washington County Ambulance District agrees with the finding for the 2025 audit and has implemented a policy in place to complete suspension and debarment and include in the procurement of new vendors soured by federal funds. This will be overseen by Amber Coleman, Chief Administrative Officer, with a target date of completion of December 31, 2026.

Corrective Action Plan

Washington County Ambulance District agrees with the finding for the 2025 audit and has implemented a policy in place to complete suspension and debarment and include in the procurement of new vendors soured by federal funds. This will be overseen by Amber Coleman, Chief Administrative Officer, with a target date of completion of December 31, 2026.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1226008 2025-004
    Material Weakness Repeat
  • 1226009 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $920,609
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $326,004
93.912 RURAL HEALTHCARE SERVICES PROGRAMS $59,238
93.241 STATE RURAL HOSPITAL FLEXIBILITY PROGRAM $1,597