FAC Explorer

Finding 377324 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-14
Audit: 295115
Organization: Sarasota County, Florida (FL)
Auditor: Carr Riggs & Ingram

AI Summary

  • Core Issue: The County failed to collect necessary documentation from the Medical Examiner's Office to prove compliance with procurement standards.
  • Impacted Requirements: This deficiency affects adherence to the Uniform Guidance outlined in 2 CFR sections 200.318 through 200.326 for using CSLFRF funds.
  • Recommended Follow-up: Ensure the County obtains all required documentation to demonstrate compliance with procurement standards before making future purchases.

Finding Text

Signficiant Deficiency - Internal Controls over Procurement Department of Treasury - Direct Program- COVID 19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 - Program Year 2023 Criteria - Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) award funds may be used to enter into contracts to procure goods and services necessary to implement one or more of the eligible purposes outline in 42 sections 802(c) and 803(c) and the Treasury's Interim and Final Rules. Recipients are expected to have procurement standards outline in the Uniform Guidance as set out in 2 CFR sections 200.318 through 200.326. Condition- The County did not obtain the supporting documentation from the Medical Examiner's Office at the time of the purchases to support that the procurement standards as outline in Uniform Guidance had been followed. Cause/Effect - The State of Florida Medical Examiner does have procurement policies in place that state that the County's Medical Examiner shall follow the procurement standards as outline in the Uniform Guidance. The County Medical Examiner follows the procurement policies of the State of Florida Medical Examiner. However, the County did not obtain documentation from the County Medical Examiner to support the procurement policies and Uniform Guidance had been followed as of the time of the purchase. Questioned Costs- None Auditor's Recommendation - We recommend the County obtain all documentation to support compliance with procurement under Uniform Guidance prior to the purchase of goods or services. Management Response - See Correction Plan Letter

Corrective Action Plan

COVID 19 Coronavirus State and Local Fiscal Recovery Funds/ ALN 21.027 - Significant Deficiency - Internal Controls over Procurement Prior to purchase, Sarasota County worked with the State of Florida Medical Examiner to create and document procurement policies in conformance with the Uniform Guidance, to include sourcing of quotes, issuance of purchase orders, and certifications by vendors on acknowledgment and adherence to applicable 2 CFR requirements. The County acknowledges that the State of Florida Medical Examiner conformed with these requirements prior to purchase to include noncompetitive purchases which was further supported in a dated letter provided by the Chief Medical Examiner. The Program Division Manager, Steve Hyatt shall require and retain such additional documentation within its procurement files and will conform to sourcing this documented information for these instances prior to any future purchases. Implementation date for this process - Immediately

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 377318 2023-001
    Material Weakness
  • 377319 2023-001
    Material Weakness
  • 377320 2023-001
    Material Weakness
  • 377321 2023-001
    Material Weakness
  • 377322 2023-001
    Material Weakness
  • 377323 2023-001
    Material Weakness
  • 953760 2023-001
    Material Weakness
  • 953761 2023-001
    Material Weakness
  • 953762 2023-001
    Material Weakness
  • 953763 2023-001
    Material Weakness
  • 953764 2023-001
    Material Weakness
  • 953765 2023-001
    Material Weakness
  • 953766 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.023 Covid19 Emergency Rental Assistance Program $5.06M
21.027 Covid19 Coronavirus State and Local Fiscal Recovery Funds $4.66M
20.507 Covid-19, Federal Transit_formula Grants $4.03M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $927,388
14.218 Covid19, Community Development Block Grants/entitlement Grants $479,076
14.231 Covid19, Emergency Solutions Grant Program $424,827
20.507 Federal Transit_formula Grants $393,997
14.218 Community Development Block Grants/entitlement Grants $373,788
97.067 Homeland Security Grant Program $345,000
87.052 Gulf Coast Ecosystem Restoration Council Oil Spill Impact Program $278,959
93.563 Child Support Enforcement $262,925
16.575 Crime Victim Assistance $216,551
93.569 Community Services Block Grant $193,103
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $140,467
97.039 Hazard Mitigation Grant $112,046
16.738 Edward Byrne Memorial Justice Assistance Grant Program $108,000
14.231 Emergency Solutions Grant Program $105,512
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $64,853
10.923 Emergency Watershed Protection Program $51,549
90.404 Covid19 2018 Hava Election Security Grants $33,750
16.606 State Criminal Alien Assistance Program $24,192
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $22,429
20.600 State and Community Highway Safety $18,765
97.042 Emergency Management Performance Grants $4,175