Finding 1170272 (2025-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-22

AI Summary

  • Core Issue: The Village paid a contractor without including required provisions related to the Clean Air Act and Byrd Anti-Lobbying Amendment.
  • Impacted Requirements: Compliance with federal regulations outlined in 2 CFR Part 200, specifically provisions (G) and (I).
  • Recommended Follow-Up: Ensure all future contracts include these necessary provisions to avoid accountability issues.

Finding Text

Criteria: Compliance with Federal Government requirement as outlined in Appendix II to 2 CFR Part 200, “Contract Provisions for Non-Federal Entity Contracts Under Federal Awards” to include provisions (G) Clean Air Act and the Federal Water Pollution Control Act and (I) Byrd Anti-Lobbying Amendment in the Village’s agreement with contractors. Condition: The Village made payments to one contractor whose contract agreement did not include provisions (G) and (I) mentioned above. Cause: Village staff was unaware of the need to include these provisions. Effect: Contractors may not be held accountable for noncompliance with these provisions. Recommendation: Future contracts should include these provisions. Response: At the time of receiving this finding, the Village has substantially completed the project for which payments were made to contractors under the contract mentioned above. The Village will include these provisions in future contracts for which payments of federal awards will be made.

Corrective Action Plan

Village of Moweaqua will include in future contracts

Categories

Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 1170270 2025-003
    Material Weakness Repeat
  • 1170271 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.468 DRINKING WATER STATE REVOLVING FUND $896,899