HURON-CLINTON METROPOLITAN AUTHORITYLocal Government

Assistance Listing Number, Federal Agency, and Program Name 11.463, U.S. Department of Commerce, Habitat Conservation, Implementing Priority Fish Habitat Restoration Projects of GLFC Lake Committees and Great Lakes Commission Lake Erie Metropark NOAA Federal Award Identification Number and Year NA18NMF4630293 and NA22NMF4630144 Pass through Entity Great Lakes Commission and Great Lakes Fishieries Commission Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Non federal entities must establish written procedures to implement the requirements of 2 CFR 200.305 for cash management. Condition Controls in place were not adequate to ensure the Authority had written procedures around cash management. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context During cash management testing, we noted no formal written procedures were in place. Cause and Effect The Authority did not have written procedures around cash management established. As a result, formal cash management procedures are not established, which could result in a possible noncompliance. Recommendation We recommend the Authority put established written procedures in place that follow requirements in 2 CFR 200.305. Views of Responsible Officials and Corrective Action Plan The Authority will establish written procedures in place that follow requirements in 2 CFR 200.305.

Assistance Listing Number, Federal Agency, and Program Name 11.463, U.S. Department of Commerce, Habitat Conservation, Implementing Priority Fish Habitat Restoration Projects of GLFC Lake Committees Federal Award Identification Number and Year NA22NMF4630144 Pass through Entity Great Lakes Fishieries Commission Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Entities should have controls in place to ensure that entities they plan to enter into a covered transaction with are not suspended or debarred, as identified in 2 CFR 200.212 and 200.318. Condition Controls in place were not adequate to ensure support for suspension and debarment check was retained. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context During procurement testing, we identified one contract where support for suspension and debarment check was not able to be provided. Cause and Effect The Authority did not retain their suspension and debarment check. As a result, the Authority was not able to provide proper supporting documentation that they complied with checking SAM.gov for contract entered into. Recommendation We recommend the Authority put controls in place to ensure support for suspension and debarment checks are retained in contractor files. Views of Responsible Officials and Planned Corrective Actions The Authority will put controls in place to require the retention of support for suspension and debarment checks.