Finding Text
2022-003 Documentation of Procurement, Suspension, and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 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 2 out of 2 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: See finding 2021-006 in previous year for similar finding. 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. Procedures will be put in place to implement a policy of maintaining documentation related to suspension and debarment checks.