CITY OF DOVERLocal Government

Criteria or specific requirement: Public Law 109-282, the Federal Funding Accountability and Transparency Act of 2006 as amended (FFATA), requires disclosure of all entities and organizations receiving federal funds through a single publicly accessible website. Any subcontract greater than $30,000 is required to be reported by the prime recipient of federal funds. The City of Dover must have internal controls designed to ensure compliance with reporting requirements. Condition: During our testing, we noted that the City of Dover did not have adequate internal controls designed to ensure that the City followed applicable reporting requirements. Questioned costs: None Context: 2 out 2 required reports were not submitted. The entire population of subrecipient payments were reviewed. Cause: The City of Dover was unaware of the applicable FFATA reporting requirements. Effect: The City is not in compliance with applicable FFATA reporting requirements. Repeat Finding: No Recommendation: We recommend that the City of Dover implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations. Views of responsible officials: There is no disagreement with the audit finding.

Criteria 2 CFR Section 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. To achieve this compliance objective 2 CFR 180.300 states that an entity that enters into a covered transaction with a vendor or grant recipient must verify that the vendor or grant recipient is not suspended or debarred by: a) Checking SAM (System for Award Management); or b) Collecting a certification from that person/vendor; or c) Adding a clause or condition to the covered transaction with that person/vendor. Condition The City was unable to provide supporting documentation of a vendor?s suspension or debarment status as required by federal regulations. Context The suspension and debarment status for the sole vendor awarded under the contact was not documented. Cause The suspension and debarment language was omitted from the contract. Effect The City may pay federal award amounts to an ineligible vendor. Questioned Costs There are no questioned costs related to this finding as the vendor was not federally suspended or debarred. Recommendation We recommend the City adhere to its existing policies and procedures regarding suspension and debarment and ensure contracts are in compliance. Views of responsible officials and planned corrective actions: Steps have been put into place to have the City of Dover check the status of each bidder within our Statement of Qualifications chapter of the Invitation to Bidders section of our bidding documents.