The County disagrees with regard to the inclusion of this assessment in the schedule of findings. The County adheres to the provisions outlined in 2 CFR section 180.995, which imposes a comprehensive verification process to ascertain that vendors are not under suspension or debarment prior to engaging in any contractual agreements. Federal guidance does not mandate the retention of documentation as evidence of the review conducted on SAM.gov's exclusions. Furthermore, in compliance with periodic federal reporting requirements, the County is obligated to report all transactions with vendors that exceed the threshold of $25,000. In this reporting, the County is obliged to furnish the vendors' business information, along with their Unique Entity Identifier (UEI). It is important to emphasize that any reimbursement requests as part of this reporting are reduced by any payments made to vendors who are suspended or disbarred. In light of the foregoing, the Auditor's Office recommends each department designate a staff member tasked with the responsibility of conducting the initial suspension and debarment verification for any vendor considered for procurement or agreements exceeding the aforementioned threshold. The results of this verification should be documented, and a screenshot or excerpt of the search should be securely stored in cloud support. The Auditor's Office will perform a thorough review of these records during the audit of requisitions or invoices.