Finding 1210429 (2025-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-04-28
Audit: 399880
Organization: Cedar Valley Services, Inc. (MN)

AI Summary

  • Core Issue: The conflict of interest policy lacks specific guidelines for contracts and disciplinary actions.
  • Impacted Requirements: This does not meet the federal procurement standards outlined in Uniform Guidance 200.318.
  • Recommended Follow-Up: Revise the conflict of interest policy to ensure compliance with federal regulations.

Finding Text

Procurement Federal Agency: U.S. Department of Transportation Federal Program: Formula Grants for Rural Areas Assistance Listing Number: 20.509 Award Period: 1/1/2025 – 12/31/2025 Type of Finding: Significant Deficiency in Compliance, Other Matters Criteria or Specific Requirement: Per Uniform Guidance 200.318 Procurement Standards, the Organization is subject to standards of conduct covering conflicts of interest in the selection, award, and administration of contracts. Condition: The Organization’s conflict of interest policy does not state specific guidelines for entering into contracts, nor does it state the disciplinary actions to be applied for violations by its employees, officers, agents, or board members. Questioned Costs: None Context: Conflict of interest policy does not align with requirements of federal procurement standards. Cause: Conflict of interest policy has not been reviewed in recent years. Effect: May cause federal expenditures to be out of compliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Organization revise its conflict of interest policy to align with federal procurement standards. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding.

Corrective Action Plan

Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization revise the conflict of interest policy to align with federal requirements and regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review and update the conflict of interest policy. Names of the contact persons responsible for corrective action: Garry Hart, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: Ongoing

Categories

Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 1210424 2025-003
    Material Weakness Repeat
  • 1210425 2025-003
    Material Weakness Repeat
  • 1210426 2025-003
    Material Weakness Repeat
  • 1210427 2025-004
    Material Weakness Repeat
  • 1210428 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $571,893