FAC Explorer

Finding 497976 (2023-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-09-24
Audit: 320630
Organization: Todd County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to keep physical records to support compliance with suspension and debarment requirements.
  • Impacted Requirement: This affects the compliance with Uniform Guidance 2 CFR 180.300, which mandates proper record-keeping.
  • Recommended Follow-Up: Implement policies to print and retain physical copies of suspension and debarment checks from SAM.gov.

Finding Text

Internal Control Over Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.207 Federal Award Identification Number and Year: SLFRP5498, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Proper records should be kept to support compliance with suspension and debarment requirements. Condition: Physical records were not being kept on file to support compliance with suspension and debarment requirements. Questioned Costs: None Context: For 1 of 1 awarded quotes that were funded with ARPA, physical records were not being kept on file to support compliance with suspension and debarment requirements of Uniform Guidance 2 CFR 180.300. Cause: Paper copy was not placed in file. Effect: County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: No Recommendation: We recommend the County implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov). Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Internal Control Over Suspension and Debarment COVID-19 State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov. Names of the contact person responsible for corrective action: Denise Gaida, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2024

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1074418 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.74M
93.778 Medical Assistance Program $914,810
93.563 Child Support Enforcement $582,526
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $329,390
93.667 Social Services Block Grant $186,669
93.558 Temporary Assistance for Needy Families $177,066
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $156,877
93.568 Low-Income Home Energy Assistance $149,313
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $148,387
93.658 Foster Care_title IV-E $85,638
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $84,681
93.994 Maternal and Child Health Services Block Grant to the States $33,576
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $24,838
97.042 Emergency Management Performance Grants $20,192
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $19,748
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $19,016
93.069 Public Health Emergency Preparedness $18,558
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16,165
93.268 Immunization Cooperative Agreements $10,219
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $9,270
20.600 State and Community Highway Safety $5,871
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $5,325
20.616 National Priority Safety Programs $3,810
93.747 Elder Abuse Prevention Interventions Program $3,633
97.012 Boating Safety Financial Assistance $3,500
93.590 Community-Based Child Abuse Prevention Grants $3,342
93.575 Child Care and Development Block Grant $2,540
84.181 Special Education-Grants for Infants and Families $2,100
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,000
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,787
93.251 Early Hearing Detection and Intervention $1,350
93.767 Children's Health Insurance Program $1,329
93.566 Refugee and Entrant Assistance_state Administered Programs $1,109
93.556 Promoting Safe and Stable Families $1,003