Finding 38393 (2022-001)

Finding: 2022-001 ? Lack of Proper Review ? Suspension and Debarrment Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A, 2022 Award Period: December 10, 2021-September 30, 2023 Pass-Through Agency: Sawyer County Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Procurement standards requires that there is a policy in place and is expected to be followed to ensure entities are properly procuring goods and services and to ensure vendors and contractors are not suspended or debarred. Condition: During procurement and suspension and debarment testing, it was noted that the Authority could not provide proof of verification that vendor was not suspended or debarred. Questioned costs: None Context: The Authority reviewed the vendor before making payment to verify not suspended or debarred but there was no documentation for auditors to test. Cause: The Authority did not think to maintain documentation of the verification. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: No Recommendation: We recommend that the Authority implement a policy to maintain supporting documentation for suspension and debarment verification. Views of responsible officials: There is no disagreement with the audit finding.