FAC Explorer

Finding 22018 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 18549
Organization: Beltrami County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to provide documentation showing compliance with federal requirements regarding vendor checks for suspension and debarment.
  • Impacted Requirements: The Uniform Guidance mandates that counties maintain records to prove they are not engaging with suspended or debarred vendors when using federal funds.
  • Recommended Follow-Up: The County should ensure proper documentation is retained and conduct training for staff to improve compliance with federal requirements.

Finding Text

DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT (2022?003) Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Federal Award Identification and Pass-Through Numbers: N/A - Direct Award Period: Year Ended December 31, 2022 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The Uniform Guidance requires that the county maintain supporting documentation to demonstrate the procedures performed to demonstrate that it is not entering into agreements with vendors, paid with federal funds, that are suspended or debarred. Condition and Context: During our testing, we were not presented with supporting documentation for 1 out of 5 transactions tested demonstrating the County performed the search of the suspended and debarred entities nor were we provided with documentation of the review and approval of these procedures. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of oversight by management. Effect: Improper vendors could be used for services. Repeat Finding: No. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of responsible officials: There is no disagreement with the audit finding. A training with department staff will be scheduled to identify areas and best practices to fully implement County policy.

Corrective Action Plan

PROCUREMENT, SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Pass-Through Numbers: N/A - Direct Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to conduct a training with applicable staff to identify areas and best practices to fully implement county policy. Name of the contact person responsible for corrective action plan: JoDee Treat, County Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2023

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21999 2022-006
    Significant Deficiency
  • 22000 2022-004
    Significant Deficiency Repeat
  • 22001 2022-005
    Significant Deficiency
  • 22019 2022-005
    Significant Deficiency
  • 22020 2022-006
    Significant Deficiency
  • 22021 2022-005
    Significant Deficiency
  • 22022 2022-006
    Significant Deficiency
  • 22023 2022-006
    Significant Deficiency
  • 22024 2022-004
    Significant Deficiency Repeat
  • 22025 2022-005
    Significant Deficiency
  • 22026 2022-006
    Significant Deficiency
  • 598441 2022-006
    Significant Deficiency
  • 598442 2022-004
    Significant Deficiency Repeat
  • 598443 2022-005
    Significant Deficiency
  • 598460 2022-003
    Significant Deficiency
  • 598461 2022-005
    Significant Deficiency
  • 598462 2022-006
    Significant Deficiency
  • 598463 2022-005
    Significant Deficiency
  • 598464 2022-006
    Significant Deficiency
  • 598465 2022-006
    Significant Deficiency
  • 598466 2022-004
    Significant Deficiency Repeat
  • 598467 2022-005
    Significant Deficiency
  • 598468 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.67M
93.778 Medical Assistance Program $2.27M
20.205 Highway Planning and Construction $2.21M
93.658 Foster Care_title IV-E $1.22M
93.563 Child Support Enforcement $821,096
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $820,298
93.558 Temporary Assistance for Needy Families $581,306
93.667 Social Services Block Grant $332,536
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $305,035
21.032 Covid-19 Local Assistance and Tribal Consistency Fund $198,957
16.738 Edward Byrne Memorial Justice Assistance Grant Program $195,555
15.226 Payments in Lieu of Taxes $119,438
16.575 Crime Victim Assistance $69,190
97.042 Emergency Management Performance Grants $52,473
93.994 Maternal and Child Health Services Block Grant to the States $50,540
93.268 Immunization Cooperative Agreements $44,726
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $42,651
90.404 2018 Hava Election Security Grants $34,268
16.609 Project Safe Neighborhoods $28,986
93.069 Public Health Emergency Preparedness $27,268
93.556 Promoting Safe and Stable Families $17,812
93.575 Child Care and Development Block Grant $11,566
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $10,962
97.012 Boating Safety Financial Assistance $10,459
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $9,476
93.669 Child Abuse and Neglect State Grants $9,133
20.600 State and Community Highway Safety $8,878
10.665 Schools and Roads - Grants to States $7,795
16.607 Bulletproof Vest Partnership Program $7,071
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,048
93.767 Children's Health Insurance Program $4,075
16.710 Public Safety Partnership and Community Policing Grants $3,786
84.181 Special Education-Grants for Infants and Families $2,100
93.566 Refugee and Entrant Assistance_state Administered Programs $1,324
93.251 Early Hearing Detection and Intervention $1,125
20.609 Safety Belt Performance Grants $983
20.616 National Priority Safety Programs $492
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $225