Wayne County

Federal Agency: U.S. Department of the Treasury Federal Program Title: COVID-19 State and Local Fiscal Recovery Funds Federal Assistance Listing No.: 21.027 Award Period: 2023 Pass-through Entity: n/a Questioned Costs: n/a Compliance Requirement: (I) - Suspension and Debarment Criteria: Title 2 U.S. Code of Federal Regulations Part 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received and documented, and contracts are not made with a suspended or debarred party. Condition: During our testing, it was noted that the County did not have adequate controls designed to ensure that suspension and debarment requirements were being met. Context: Of the 4 vendors tested, we noted that all 4 were not verified by the County or certifications from the vendors were not collected to ensure the vendors were neither suspended or debarred. Cause: The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined. Effect: Failure to obtain the required certifications or perform verification procedures with SAM.gov could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Recommendation: We recommend that the County implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment verification is performed. Management's Response: The County will ensure vendors are not suspended or debarred in the future.

Information of the federal program: The Schedule of Expenditures of Federal Awards contained errors.

2019-003 Federal Grantor: All Federal Grantors listed on the SEFA Pass-Through Grantor: All Pass-Through Grantors listed on the SEFA Federal CFDA Number: All Federal CFDA Numbers listed on the SEFA Program Title: All Program Titles listed on the SEFA Award year: 2019 Type of Finding: Other Information ? Significant Deficiency Information on the federal program: The County must establish and maintain effective risk assessment over Federal awards, regulations and the terms and conditions of the Federal awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require the auditee to document risk assessment over federal awards. Condition: Through auditing procedures, we identified that the County has not prepared the required risk assessment over federal awards that meet the requirement for Uniform Guidance. Questioned Costs: Not applicable Context: During the audit of federal programs, we discovered that the County has not prepared the required risk assessment over federal awards. Effect: No risk assessment over federal awards. Cause: The County has not prepared the required risk assessment over federal awards. Recommendation: The County should implement procedures to ensure that the risk assessment over federal awards is addressed going forward. Views of responsible officials and planned corrective actions: The County is in the process of preparing the required risk assessment for federal programs and hopes to have the documentation completed for the next audit period. The phone number for the County Clerk?s office is (573) 224-5600 x 4.

2019-004 Federal Grantor: All Federal Grantors listed on the SEFA except U.S. Department of Defense Pass-Through Grantor: All Pass-Through Grantors listed on the SEFA Federal CFDA Number: All Federal CFDA Numbers listed on the SEFA except 12.112 Program Title: All Program Titles listed on the SEFA except Payments in Lieu of RealEstate Taxes Pass- Through Entity Identification Number: All Pass-Through Entity Identification Numbers listed on the SEFA Award year: 2019 Type of Finding: Other Information ? Significant Deficiency Information on the federal program: The Schedule of Expenditures of Federal Awards contained errors. Criteria: Uniform Guidance requires the auditee to prepare the Schedule of Expenditures of Federal Awards. Condition: Through auditing procedures, we were able to correct and support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA). Prior to these corrections, the Schedule of Expenditures of Federal Awards (SEFA) was prepared with incorrect financial information. Questioned Costs: Not applicable Context: During the audit of federal programs, we discovered a number of errors related to the Schedule of Expenditures of Federal Awards (SEFA). Effect: No control monitoring or control over federal expenditures reporting, as required by Governmental Accounting and Financial Reporting Standards. Cause: Adequate emphasis was not placed on the preparation of the Schedule of Expenditures of Federal Awards (SEFA). Recommendation: The County should implement procedures to ensure that the SEFA is prepared in accordance with federal requirements. The County should continue in its efforts to establish an accounting system that will capture grant transactions in a manner sufficient to readily report the necessary information required on the SEFA. Views of responsible officials and planned corrective actions: The County Clerk?s office is responsible for preparation of the Schedule of Expenditures of Federal Awards (SEFA). Information to prepare this Schedule is obtained from elected officials and department heads who receive federal awards. The County Clerk is continuously updating his knowledge and procedures in preparing the SEFA Schedule. The phone number for the County Clerk?s office if (573) 224-5600 x 4.

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