Finding 576082 (2024-004)

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A – Direct Federal Award Identification and Pass-Through Numbers: N/A – Direct Award Period: January 1, 2024 – December 31, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirements: The Uniform Guidance requires that the County maintain supporting documentation to demonstrate the procedures performed to demonstrate that it is not entering into agreements with vendors, paid with federal funds, that are suspended or debarred. Condition and Context: During our testing, we were not presented with supporting documentation for 1 out of 1 transactions tested demonstrating the County performed the search of the suspended and debarred entities nor were we provided with documentation of the review and approval of these procedures. Questioned Costs: None noted Cause: Lack of oversight by management. Effect: The potential exists that a suspended or debarred vendor would be paid with federal dollars. Repeat Finding: No. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of Responsible Officials: There is no disagreement with the audit finding.