Finding 28682 (2022-002)

2022-002 Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 2021 through December 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: During our testing, we noted the County did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The County should have internal controls designed to ensure compliance with those provisions. Questioned Costs: None Context: During our testing, it was noted that 1 of 2 vendors did not have proper documentation for verification of suspension and debarment. The County did not follow County policy to have documentation on file for this check of the sam.gov website. Cause: The department heads did not follow County policy which states to maintain documentation of the suspension and debarment check. Effect: The County could have missed the check for suspension and debarment and a vendor that is suspended or debarred from working on federal contracts could have been charged to the grant. Repeat Finding: No Recommendation: We recommend management ensure county policies are followed and documentation of the check for suspended and debarred vendors for any contract charged to the federal program is retained. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.