Finding 1089077 (2024-002)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2024-12-02
Audit: 330429
Organization: Town of Dayton (WY)

AI Summary

  • Core Issue: The Town of Dayton lacks a written policy to ensure vendors are not debarred or suspended before contracts are signed.
  • Impacted Requirements: This finding violates federal regulations (2 CFR 200.318 and 2 CFR 180) regarding procurement and conflict of interest standards.
  • Recommended Follow-Up: The Town should create and implement a written Procurement, Suspension, and Debarment Policy to address these deficiencies.

Finding Text

2024-002: Written Procurement, Suspension and Debarment Policy Finding Prior Year Findings: Yes, 2023-003 Department Agency: Department of Treasury State Department: Wyoming State Loan & Investment Board Office of State Lands & Investments Assistance Listing Number: ALN #21.027 Compliance Area: Procurement & Suspension & Debarment (I) Type of Finding: Significant Deficiency Questioned Costs: None Criteria: The Town of Dayton should have written standards of conduct in place to verify any entity(vendor) with which the Town spends Federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. The written standard should address conduct convering conflicts of interest governing the performance of its employees and contractors engaged in the selections, award, and administartion of contracts (Uniform Guidance Section 200.318 and 45 CFR sections 52.203-13 and 52.203-16). Condition: The Town of Dayton did not have written controsl in palce to ensure that vendors were not suspended or debarred or included in the list of vendors prior to entering into a contract wit hthe Town. The written standard of conduct covering conflicts of interest and governing the performance of its employees and contractors must be documented when engaged in the selection, award and administration of Federal grant contracts. Cause and Effect: The Town was in the process of adopting internal control policies but did not have them completed at June 30, 2024. Repeat Finding: Yes Recommendation: We recommend that the Town of Dayton develop and adopt a written Procurement, Suspension and Debarment Policy. Response: Please see the last page of this report for the Town's response to this finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 512634 2024-001
    Significant Deficiency Repeat
  • 512635 2024-002
    Significant Deficiency Repeat
  • 1089076 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.26M
15.252 Abandoned Mine Land Reclamation (amlr) $285,836
10.664 Cooperative Forestry Assistance $20,217