Finding 392295 (2023-001)

Item 2023-001: Suspension and Debarment, United States Department of Treasury, Buncombe County, Federal Assistance Listing Number 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition For the year ended June 30, 2023, we noted that vendors and contractors were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements. Cause Buncombe County Partnership for Children, Inc. did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. Effect or Potential Effect Buncombe County Partnership for Children, Inc. may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None. Context No vendors or contractors were reviewed for suspension and debarment in fiscal year 2023. Repeat Finding Not a repeat finding. Recommendation Management should implement controls over review for suspension and debarment for contractors and vendors. Reporting Views of Responsible Officials Buncombe County Partnership for Children, Inc. engaged with a professional firm earlier in the fiscal year for assistance in reviewing and updating Policies and Procedures, specifically with regard to Federal grants. Buncombe County Partnership for Children, Inc. will incorporate Federal Grant requirements including review of suspension and debarment in accordance with Uniform Guidance requirements into the new Policies and Procedures. Buncombe County Partnership for Children, Inc. will check each vendor or individual on SAMS.gov and on SPFL lists and will retain documentation supporting this review. The documentation will be reviewed and approved by the Executive Director.