Finding 613858 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-08-30
Audit: 27038
Organization: McHenry County (IL)

AI Summary

  • Core Issue: The County failed to verify that two out of four vendors were not suspended or debarred before entering into contracts.
  • Impacted Requirements: This oversight violates the Uniform Guidance requirements for federal awards, specifically 31 CFR section 19.300.
  • Recommended Follow-Up: The County should update its procurement policy to include a clear procedure for verifying vendor eligibility.

Finding Text

Finding 2022-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year 1505-0271 Department McHenry County Department of Finance Criteria: The Uniform Guidance require that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and sub recipients are not suspended, debarred or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Context: During testing, it was noted that the County did not perform this search for two of the four vendors tested. The sample was not statistically valid. Cause: The County did not have procedures in place to perform this search. Questioned Costs: None noted. Effect: The County could do business with a vendor who is suspended or barred. Recommendation: We recommend the County incorporate this search procedure into its procurement policy. Management's Response: Management has reviewed the finding and agrees with the Auditor's notes. The quarterly report to the US Treasury is prepared by our ARPA consultant. As part of the reporting requirements, they do confirm vendors and verify UEIs at SAM.gov but we agree that this process needs to be better defined and documented for all federal awards.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 37416 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $7.59M
21.023 Emergency Rental Assistance Program $1.38M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $288,823
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $258,115
93.268 Immunization Cooperative Agreements $228,959
14.267 Continuum of Care Program $169,416
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $166,848
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $151,909
93.498 Provider Relief Fund $127,623
93.276 Drug-Free Communities Support Program Grants $127,236
14.231 Emergency Solutions Grant Program $98,917
16.738 Edward Byrne Memorial Justice Assistance Grant Program $98,417
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $71,946
20.600 State and Community Highway Safety $65,156
16.922 Equitable Sharing Program $54,394
16.037 Strengthening the Medical Examiner - Coroner System $48,608
20.205 Highway Planning and Construction $47,715
14.239 Home Investment Partnerships Program $40,393
14.218 Community Development Block Grants/entitlement Grants $31,965
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $31,714
17.245 Trade Adjustment Assistance $28,960
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $12,467
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $12,114
93.667 Social Services Block Grant $10,517
10.572 Wic Farmers' Market Nutrition Program (fmnp) $968
17.259 Wia Youth Activities $134
17.258 Wia Adult Program $131
17.278 Wia Dislocated Worker Formula Grants $121