FAC Explorer

Finding 403474 (2023-007)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310545
Organization: Crow Wing County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to document the verification of vendors for suspension and debarment, risking compliance with federal requirements.
  • Impacted Requirements: This affects compliance with Uniform Guidance 2 CFR 180.300, which mandates checking vendor status before transactions.
  • Recommended Follow-up: Revise county policies to ensure proper documentation and compliance with suspension and debarment checks for all transactions.

Finding Text

Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction. Condition: The County did not retain documentation for the date that the verification was done. Questioned Costs: Unknown. Context: For one of five transactions tested for suspension and debarment, the County retained documentation the procedures were done; however, the date of verification was not kept on file to support verification was done prior to the transaction taking place. Also, for one of five transactions tested for suspension and debarment, the County did not have documentation that the verification was done. Cause: County policy does not align with federal requirements. Effect: County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: Prior year finding identified as Finding 2022-003 (procurement portion resolved). Recommendation: We recommend the County align their county-wide policies to address any necessary modifications to ensure all suspension and debarment requirements are met. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

SUSPENSION AND DEBAREMENT – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended the County align their county-wide policies to address any necessary modifications to ensure all suspension and debarment requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their internal procurement policies to better align with federal requirements for purchases that fall under these requirements to ensure vendors are not suspended or debarred. Name of the contact person responsible for corrective action plan: Nancy Malecha, Finance Director Planned completion date for corrective action plan: December 31, 2024

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 403466 2023-010
    Significant Deficiency Repeat
  • 403467 2023-010
    Significant Deficiency Repeat
  • 403468 2023-010
    Significant Deficiency Repeat
  • 403469 2023-011
    Significant Deficiency Repeat
  • 403470 2023-011
    Significant Deficiency Repeat
  • 403471 2023-011
    Significant Deficiency Repeat
  • 403472 2023-003
    Material Weakness
  • 403473 2023-004
    Material Weakness
  • 403475 2023-008
    Significant Deficiency
  • 403476 2023-009
    Significant Deficiency
  • 403477 2023-002
    Material Weakness
  • 403478 2023-005
    Material Weakness
  • 403479 2023-006
    Material Weakness
  • 403480 2023-012
    Significant Deficiency
  • 403481 2023-002
    Material Weakness
  • 403482 2023-005
    Material Weakness
  • 403483 2023-006
    Material Weakness
  • 403484 2023-012
    Significant Deficiency
  • 979908 2023-010
    Significant Deficiency Repeat
  • 979909 2023-010
    Significant Deficiency Repeat
  • 979910 2023-010
    Significant Deficiency Repeat
  • 979911 2023-011
    Significant Deficiency Repeat
  • 979912 2023-011
    Significant Deficiency Repeat
  • 979913 2023-011
    Significant Deficiency Repeat
  • 979914 2023-003
    Material Weakness
  • 979915 2023-004
    Material Weakness
  • 979916 2023-007
    Significant Deficiency Repeat
  • 979917 2023-008
    Significant Deficiency
  • 979918 2023-009
    Significant Deficiency
  • 979919 2023-002
    Material Weakness
  • 979920 2023-005
    Material Weakness
  • 979921 2023-006
    Material Weakness
  • 979922 2023-012
    Significant Deficiency
  • 979923 2023-002
    Material Weakness
  • 979924 2023-005
    Material Weakness
  • 979925 2023-006
    Material Weakness
  • 979926 2023-012
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $5.00M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.44M
93.558 Temporary Assistance for Needy Families $685,770
93.658 Foster Care_title IV-E $629,784
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $370,638
93.667 Social Services Block Grant $346,724
93.563 Child Support Enforcement $259,199
21.032 Local Assistance and Tribal Consistency Fund $100,000
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $98,056
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $79,064
20.205 Highway Planning and Construction $70,152
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $67,783
16.575 Crime Victim Assistance $67,467
93.994 Maternal and Child Health Services Block Grant to the States $65,532
93.958 Block Grants for Community Mental Health Services $57,224
93.069 Public Health Emergency Preparedness $55,522
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $51,481
97.042 Emergency Management Performance Grants $46,118
93.575 Child Care and Development Block Grant $37,004
93.778 Medical Assistance Program $33,733
97.012 Boating Safety Financial Assistance $28,118
93.590 Community-Based Child Abuse Prevention Grants $25,081
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $16,830
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $12,633
93.959 Block Grants for Prevention and Treatment of Substance Abuse $11,936
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,956
93.556 Promoting Safe and Stable Families $4,387
93.767 Children's Health Insurance Program $3,216
93.747 Elder Abuse Prevention Interventions Program $2,855
93.566 Refugee and Entrant Assistance_state Administered Programs $2,680
16.710 Public Safety Partnership and Community Policing Grants $2,103
93.251 Early Hearing Detection and Intervention $1,250
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $225