Finding 31882 (2022-002)

2022-002 - Procurement of American Rescue Plan Act Expenditures Federal Program Information: Funding agency: US Department of the Treasury Title: American Rescue Plan Act ALN number: 21.027 Award year and number: 05180147H Criteria or Specific Requirement: The County?s procurement policy states that the bid process is required for purchases exceeding $5,000, except technology purchases with a threshold of $25,000. Condition: During major program testing, auditors noted one exception while examining a sample of American Rescue Plan expenses. In this exception, there was a Jail Air Quality and Mold Mitigation Project expense that was not bid. Questioned Costs: None Effect: The County did not properly implement the procurement policy. Cause: The County Board considered the Jail Air Quality and Mold Mitigation Project an emergency project. However, the scope of the project did not fall within the statutory definition of emergency project. Repeat: No Auditor's Recommendation: We recommend the County follow the procurement policy and bid all large projects. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.