Finding 1161458 (2024-005)

Material Weakness Repeat Finding
Requirement
ABI
Questioned Costs
$1
Year
2024
Accepted
2025-10-28
Audit: 371377
Organization: Boys & Girls Club of Athens INC (GA)
Auditor: RUSHTON LLC

AI Summary

  • Issue: Vendor selection involved individuals with undisclosed financial or personal relationships, violating conflict of interest policies.
  • Trend: Lack of documentation and disclosure is a recurring problem, raising concerns about procurement integrity.
  • Follow-up: Implement training on conflict of interest policies and establish a clear process for documenting relationships in vendor evaluations.

Finding Text

During audit procedures, we noted that individuals involved in the evaluation and selection of vendors had financial or personal relationships with the vendors selected. These relationships were not disclosed or documented as required by the County’s conflict of interest policies or applicable federal procurement standards. Additionally, there was no evidence that steps were taken to mitigate potential conflicts in the procurement process.

Corrective Action Plan

Management will update the written conflict of interest policy to clearly define disclosure requirements. All employees and board members involved in procurement will complete an annual conflict of interest disclosure form. The Chief Executive Officer and Director of Finance will review and maintain all conflict of interest disclosures prior to awarding any contract. Staff training on conflict of interest compliance with be conducted by December 31, 2025.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1161459 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.11M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $340,904
84.425 EDUCATION STABILIZATION FUND $164,887
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $57,640