CITY OF GREEN COVE SPRINGS, FL

2022-002 ? ALN 21.027 ? Coronavirus State and Local Fiscal Recovery Funds ? Procurement, Suspension, and Debarment: Lack of Controls for Suspension and Debarment (New Comment) Criteria: According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under this program. Condition: During our testing, it was noted that 14 of 14 expenditure selections for this program did not have suspension and debarment evaluated or documented, and there was no formal control policy for the City to evaluate and document suspension and debarment for expenditures in this program. Cause: The City was unaware that this requirement applied to CSLRF funding under the revenue replacement method. Effect: By not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation: We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.

2022-002 - ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds - Procurement, Suspension, and Debarment: Lack of Controls for Suspension and Debarment (New Comment) Auditor's Comment: According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under this program. Management's Response: The City will create internal control procedures to ensure evaluation and documentation relating to Final Rule, Suspension and Debarment as required under CPF 200.214 in Subpart C.