Finding 1226306 (2025-006)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-08-12
Audit: 408963
Organization: Sangamon County, Illinois (IL)

AI Summary

  • Core Issue: The County failed to keep records verifying that vendors were not suspended or debarred before entering contracts.
  • Impacted Requirements: This violates Uniform Grant Guidance (2 CFR 200.303), which mandates maintaining internal controls for compliance with federal laws.
  • Recommended Follow-Up: The County should establish a formal process to verify and document vendor suspension and debarment status before any covered transactions.

Finding Text

2025 – 006 Suspension and Debarment Federal Agency: U.S. Department of Transportation – Federal Railroad Administration Federal Program Name: Consolidated Rail Infrastructure and Safety Improvements Program Assistance Listing Number: 20.325 Federal Award Identification Number and Year: 69A36525421690CRSIL FY2023-2024 Pass-Through Agency: City of Springfield, Illinois Pass-Through Numbers: 69A36525421690CRSIL Award Period: May 1, 2025 through January 31, 2029 Type of Finding: • Significant Deficiency in Internal Control over Compliance AND Other Matter Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to verify vendors are not suspended or debarred by checking the SAM.gov exclusions list, obtaining a certification from the vendor, or including a clause or condition in the covered transaction with the vendor. Documentation evidencing such verification should be retained. Condition: The County did not retain documentation verifying vendors were not suspended or debarred prior to entering into covered transactions. Questioned Costs: None Context: The County lacked documentation of suspension and debarment verifications for 5 of 13 vendors tested. Cause: The County does not have a formal process in place to ensure vendors are not suspended or debarred prior to entering into covered transactions. Effect: Without documented verification of suspension and debarment status, there is an increased risk of contracting with excluded parties, which could result in noncompliance with federal requirements and potential repayment obligations. Repeat Finding: The finding is not a repeat of a finding in the prior year. Recommendation: We recommend the County design and implement internal controls to ensure proper verification and documentation of suspension and debarment status for vendors prior to entering into contracts or purchases that exceed the covered transaction threshold. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

The County Auditor’s office has established a checklist and reconciliation document for this project in order to ensure compliance with all federal grant regulations, including checks of suspension or debarment status for vendors of the project.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1226307 2025-003
    Material Weakness Repeat
  • 1226308 2025-004
    Material Weakness Repeat
  • 1226309 2025-005
    Material Weakness Repeat
  • 1226310 2025-003
    Material Weakness Repeat
  • 1226311 2025-004
    Material Weakness Repeat
  • 1226312 2025-005
    Material Weakness Repeat
  • 1226313 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.325 CONSOLIDATED RAIL INFRASTRUCTURE AND SAFETY IMPROVEMENTS $10.30M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $2.20M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $540,065
93.569 COMMUNITY SERVICES BLOCK GRANT $427,192
17.258 WIOA ADULT PROGRAM $359,084
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $334,621
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $260,524
17.259 WIOA YOUTH ACTIVITIES $191,964
20.205 HIGHWAY PLANNING AND CONSTRUCTION $169,396
93.788 OPIOID STR $150,202
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $132,221
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $126,470
16.575 CRIME VICTIM ASSISTANCE $113,322
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $107,614
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $101,290
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $96,113
16.922 EQUITABLE SHARING PROGRAM $86,146
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $41,792
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $41,356
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $28,352
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $26,307
90.404 HAVA ELECTION SECURITY GRANTS $22,267
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $18,000
17.285 REGISTERED APPRENTICESHIP $15,642
93.667 SOCIAL SERVICES BLOCK GRANT $14,890
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $12,819
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $6,087
10.555 NATIONAL SCHOOL LUNCH PROGRAM $5,807
93.563 CHILD SUPPORT SERVICES $5,073
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $5,000
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $5,000
10.553 SCHOOL BREAKFAST PROGRAM $3,420
93.586 STATE COURT IMPROVEMENT PROGRAM $3,212
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $2,000
10.572 WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) $1,800
66.605 PERFORMANCE PARTNERSHIP GRANTS $604
10.550 National Food Distribution Program $281