Finding Text
Significant Deficiencies in Internal Control Over Compliance Findings 2022-002 Procurement, Suspension and Debarment Program: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Federal Assistance Listing No: 93.323 County Recipient: City of Casper/Natrona County Health Department Federal Agency: Department of Health and Human Services Federal Award Identification: None Applicable Pass-through Identification: None Pass-through entity: Wyoming Department of Health Criteria or Specific Requirement Suspension and Debarment ? Section 180.995 of the Code of Federal Regulations (CFR) indicates that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended and debarred or otherwise excluded from participating in the transaction. Internal controls should be designed and operating to ensure the requirements related to procurement, suspension and debarment are applied to any large purchase. Condition Internal controls over procurement, including the controls over entering into a transaction with a suspended or debarred party, were not followed on an applicable purchase. Health Department officials indicated that a search was performed however the results of the search were not maintained. The Health Department is responsible for following their procurement policies and maintaining evidence the policies were followed. Questioned Costs None. Context Out of the 3 transactions tested for procurement compliance, there was only one transaction over $25,000. For this transaction, no documentation was maintained regarding the pre-purchase search to determine the vendor was not suspended or debarred. Effect or Potential Effect Without full compliance with the requirements for procurement, suspended and debarred, the entity could be required to repay all amounts expended for these purchased. Cause After the search was performed no printout was maintained to document the search. Identification of a Repeat Finding No Significant Deficiencies in Internal Control Over Compliance Findings (Continued) Recommendation The City of Casper/Natrona County Health Department needs to improve their documentation in regards to SAM searches as well as insure that all appropriate languages are included in all contracts entered into regarding federal funds. Views of Responsible Officials See Corrective Action Plan