FAC Explorer

Finding 516131 (2022-009)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-12-19
Audit: 333967
Organization: Town of Saugerties (NY)
Auditor: Rbt CPAS

AI Summary

  • Core Issue: The Town lacks adequate internal controls to check if contractors are debarred, which is necessary for using federal funds.
  • Impacted Requirements: Compliance with CSLFRF mandates that federal funds should not be used for debarred contractors.
  • Recommended Follow-Up: Revise procurement policies to include checks for suspension and debarment of contractors when using federal funds.

Finding Text

Finding 2022-009 Procurement, Suspension and Debarment 21.027 – Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) Type of Finding: Significant Deficiency Condition: The Town did not have sufficient internal controls over debarment. Criteria: CSLFRF recipients are required to ensure federal funds are not used to pay contractors that are debarred. Cause: The Town did not have policies in place to review contractors for suspension and debarment. Effect: Debarment was not verified. Questioned Costs: None identified. Perspective: None of the transactions tested were with contractors that were suspended or debarred. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the Town review its internal controls process for procurement and revise the procurement policy to include suspension and debarment procedures when spending federal funds. Auditee’s Response: The Town agrees with this finding. See corrective action plan.

Corrective Action Plan

Finding 2022-009 Procurement, Suspension and Debarment - CSLFRF Auditee's Response and Planned Corrective Action: The Town will review all contracts funded with CSLFRF for applicable contractors and perform verification of non suspension and non debarment. Policies will be reviewed and updated to insure adherence to this requirement. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $543,437
14.871 Section 8 Housing Choice Vouchers $4,863