Finding 404806 (2023-003)

Questioned Cost: $28,554 - Procurement. Questioned Cost: $139,825 - Suspension and Debarment. Criteria: The County must use its own documented procurement procedures, which should reflect applicable state and local laws and regulations and must conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The County did not comply with applicable federal statutes for procurement for one contract funded by the program. The County did not retain documentation that the procurement complied with the requirements of federal regulations relating to suspension and debarment for two contracts funded by the program. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will continue to work with the Purchasing Department to ensure acceptable documentation has been retained. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding. Effect: The County did not comply with federal regulations relating to procurement and suspension and debarment. Repeat Finding: Repeat Finding of 2022-004. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain required documentation to support the County has complied with federal guidelines.