CAPE GIRARDEAU COUNTY PUBLIC HEALTH DEPARTMENT

Federal Program: U.S. Department of Health and Human Services passed through Missouri Department of Health and Senior Services: Epidemiology and Laboratory Capacity for Infectious Diseases (#93:323). Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from two vendors totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, but that determination was not made prior to making the disbursements. Cause: The Center was unaware of the requirement because most of the Center's grants are for payroll costs and the Center rarely makes a disbursement with grant funds that would exceed $25,000. Effect: The Center did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $282,810 during the fiscal year ended December 31, 2024. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The Center will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.

2020-001 Written Policies and Procedures Federal Program: COVID 19 ? Coronavirus Relief Fund (21.019). U.S. Department of the Treasury passed through the State of Missouri and Cape Girardeau County. Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: Although no noncompliance with federal grant requirements was noted, the Center did not have written policies and procedures over the components of grant administration. Cause: The Center had no written policies and relied on each project director receiving grant funding to comply with all applicable compliance requirements. Effect: The federal government believes that not having written policies and procedures for grant administration increases the risk that the Center will not comply with applicable compliance requirements. Questioned Costs: None. Context: Total federal grant expenditures totaled $1,385,955 during the year ended December 31, 2020. Repeat Finding: No. Recommendation: We recommend the Center develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Views of Responsible Officials and Planned Corrective Actions: The Center has already developed and adopted the appropriate written policies in order to implement this recommendation.