Finding 485110 (2023-002)

Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Nonfederal 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 nonprocurement 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: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned costs: None Context: In the testing of 4 of 8 of the suspension and debarment transactions has not been completely followed per the Uniform Grant Guidance. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat finding: 2022-002 Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of responsible officials: The County recognizes and accepts the audit finding as presented.