Finding 602219 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-07-02
Audit: 28432
Organization: Ionia County (MI)

AI Summary

  • Core Issue: The County failed to check if vendors receiving over $25,000 in federal funds were suspended or debarred.
  • Impacted Requirements: Compliance with federal regulations requiring verification of vendor eligibility for federal awards.
  • Recommended Follow-Up: Implement a process to verify vendor status for all payments over $25,000 to ensure compliance.

Finding Text

2022-003 ? Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficency in Interal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. View of Responsible Officials. The County will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 25777 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.34M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $354,031
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $205,630
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $176,470
93.276 Drug-Free Communities Support Program Grants $119,087
16.738 Edward Byrne Memorial Justice Assistance Grant Program $110,000
93.069 Public Health Emergency Preparedness $108,801
93.563 Child Support Enforcement $95,533
93.268 Immunization Cooperative Agreements $70,397
93.053 Nutrition Services Incentive Program $59,074
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $44,196
93.994 Maternal and Child Health Services Block Grant to the States $35,806
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $30,951
97.047 Pre-Disaster Mitigation $22,641
93.778 Medical Assistance Program $20,660
93.959 Block Grants for Prevention and Treatment of Substance Abuse $13,982
97.042 Emergency Management Performance Grants $11,831
97.012 Boating Safety Financial Assistance $4,500
66.468 Capitalization Grants for Drinking Water State Revolving Funds $2,961