SARASOTA COUNTY, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS- FEDERAL PROGRAMS AND STATE PROJECTS For The Year Ended September 30, 2023 2023-002 – Significant Deficiency – Internal Controls over Procurement Department of Treasury – Direct Program – COVID 19 Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 – Program Year 2023 Criteria – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) award funds may be used to enter into contracts to procure goods and services necessary to implement one or more of the eligible purposes outlined in 42 sections 802(c) and 803(c) and the Treasury’s Interim and Final Rules. Recipients are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance as set out in 2 CFR sections 200.318 through 200.326. Condition – The County did not obtain the supporting documentation from the Medical Examiner’s Office at the time of the purchases to support that the procurement standards as outlined in Uniform Guidance had been followed. Cause/Effect – The State of Florida Medical Examiner does have procurement policies in place that state that the County’s Medical Examiner shall follow the procurement standards as outlined in the Uniform Guidance. The County Medical Examiner follows the procurement policies of the State of Florida Medical Examiner. However, the County did not obtain documentation from the County Medical Examiner to support the procurement policies and Uniform Guidance had been followed as of the time of the purchase. Questioned Costs – None Auditor’s Recommendation – We recommend the County obtain all documentation to support compliance with procurement under Uniform Guidance prior to the purchase of goods or services. Management Response – See Correction Plan Letter SECTION IV – SUMMARY OF PRIOR YEAR AUDIT FINDINGS None noted 408
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