FAC Explorer

Finding 50961 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-07-23
Audit: 42128
Organization: Fremont County, Wyoming (WY)
Auditor: Carver Florek & James CPAS

AI Summary

  • Core Issue: Fremont County lacks controls to verify that vendors are not suspended or debarred before contracts are signed.
  • Impacted Requirements: This violates 2 CFR 200.318(h) and 2 CFR 180, which mandate checks on vendor eligibility for Federal expenditures.
  • Recommended Follow-Up: Implement written internal controls, like a checklist, and consider adopting a procurement policy regarding vendor debarment.

Finding Text

Criteria: The County of Fremont should have processes in place to verify any entity(vendor) with which the County spends Federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. Condition: The Accounts Payable / Treasurer department did not have controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the County. Cause and Effect: There was not a control in place to ensure that vendors or contractors the County entered into contracts with were not suspended or debarred before contracts were executed. Without a reliable control in place to ensure compliance, the County could enter into a contract with a suspended or debarred party. Repeat Finding: No Recommendation: We recommend that the Fremont County put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and should consider adopt a policy on procurement for debarment.

Corrective Action Plan

The Fremont County Clerk is responsible for paying the bills for the county and was not aware that we should be verifying the vendors that they were not debarred, suspended, or otherwise excluded per 2 CRF 200.318(h) and 2 CFR 180. We will set a policy to use going forward, that will be attached to the voucher for these vendors showing that we have done our due diligence in these matters. The proposed policy is to work with the Commissioners (who approve contracts), accounts payable department and Treasurer on steps to verify the companies upon the receipt of their contract. Contracts are approved by the County Attorney, and once they are approved, I will add a step to have a member of our staff do the verification and attach a form stating the date and outcome of the verification prior to accepting the contract by the vendor.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 50962 2022-004
    Significant Deficiency
  • 50963 2022-004
    Significant Deficiency
  • 50964 2022-004
    Significant Deficiency
  • 50965 2022-004
    Significant Deficiency
  • 627403 2022-003
    Significant Deficiency
  • 627404 2022-004
    Significant Deficiency
  • 627405 2022-004
    Significant Deficiency
  • 627406 2022-004
    Significant Deficiency
  • 627407 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.666 Schools and Roads - Grants to Counties $698,421
93.069 Public Health Emergency Preparedness $92,330
97.042 Emergency Management Performance Grants $79,158
21.027 Coronavirus State and Local Fiscal Recovery Funds $78,794
93.558 Temporary Assistance for Needy Families $71,621
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $64,941
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $64,926
21.019 Coronavirus Relief Fund $50,570
16.738 Edward Byrne Memorial Justice Assistance Grant Program $42,057
20.205 Highway Planning and Construction $39,961
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $36,174
93.268 Immunization Cooperative Agreements $32,437
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $28,236
16.588 Violence Against Women Formula Grants $19,016
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $15,333
16.575 Crime Victim Assistance $10,983
93.387 National and State Tobacco Control Program (b) $9,139
97.067 Homeland Security Grant Program $5,392
20.616 National Priority Safety Programs $4,693
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,716
16.607 Bulletproof Vest Partnership Program $1,683
90.404 2018 Hava Election Security Grants $288