Finding 1237526 (2025-005)

Finding 2025-005 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Pass-through Agency: Wisconsin Department of Health Services Award Number/Year: Unknown/ 2025 Criteria: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR 200.318 through 200.327. Per 2 CFR 200.319, the entity is to conduct all procurement transactions in a manner providing full and open competition and the procurement method was appropriate based off of the dollar amount and conditions specified in 2 CFR 200.320 and the entity's procurement policy. Condition/Context: The County did not go out for bid for a project above the required dollar threshold in their policy therefore not providing full and open competition and did not have controls in place to ensure the policy was being followed for one of nine of the selected vendors. The sample was not statistically valid. Cause: The County did not have internal control procedures in place to ensure the procurement policy was being followed. Effect: The County could miss out on the best pricing for a project. Questioned Costs: The amount of questioned costs, if any, could not be determined. Recommendation: We recommend the County ensure all employees are aware and familiar with the County procurement policy. Management Response: Staff will be informed of the procurement policy specific to Federally funded projects requiring three bids