Finding Text
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP2889, 2024
Compliance Requirement Affected: Suspension and Debarment
Award Period: Year Ended December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction.
Condition: The County did not retain documentation for the date that the verification was completed.
Questioned Costs: Unknown.
Context: For one of five transactions tested for suspension and debarment, the County did not retain documentation that the verification was completed.
Cause: Lack of oversight by management.
Effect: County could be using a vendor that is suspended or debarred at the time of the transaction.
Repeat Finding: Prior year finding identified as Finding 2023-007.
Recommendation: We recommend the County ensure all departments follow their county-wide policies regarding suspension and debarment requirements.
Views of responsible officials: There is no disagreement with the audit finding.