Finding Text
2023-001 – Suspension and Debarment (Repeat Comment)
Finding Type. Immaterial Noncompliance/Significant Deficiency in Interal Control over Compliance (Procurement, Suspension and Debarment).
Program. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistance Listing Number 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. Although the County did indicate that they verified that their vendors over $25,000 were not suspended or debarred, they did not retain documentation of the process.
Cause. Management has indicated that it was not aware of the requirement to retain documentation of the check for vendors participating in federal award programs for active exclusions from federal award work.
Effect. As a result of this condition, the County did not fully comply with the requirements of the Uniform Guidance.
Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no vendors were determined to have been suspended or debarred.
Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred and that they retain documentation of the procedures performed.
View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.