Finding Text
Federal Assistance Listing Number: 21.027
Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: U.S. Department of Treasury
Award Period: July 1, 2022 to June 30, 2023
Criteria or Specific Requirements:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Award require compliance with the provisions of procurement, suspension, and debarment.
The City should have internal controls designed to ensure compliance with those provisions.
Condition:
The City was unable to provide evidence that the suspension and debarment status of vendors was
checked prior to entering into purchasing contracts.
Cause:
Procedures were not in place to retain evidence of debarment status checks.
Effect:
The City is unable to prove that debarment checks took place prior to entering into purchasing
contracts.
Questioned Costs:
None.
Repeat finding:
Yes, see Summary Schedule of Prior Year Audit Findings 2022-006.
Recommendation:
We recommend that management review its procedures for retaining evidence of debarment status
checked prior to entering into purchase agreements.
Views of responsible officials and planned corrective actions:
As it pertains to purchases supported by Federal funding, each department is required to obtain
supporting documentation that the vendor has not been suspended or disbarred prior to the purchase
of the product or service.