Finding Text
Program Title: All federal programs Federal Financial Assistance Listing Number: N/A Federal Award Year: 2024 Federal Agency: All federal agencies Type of Finding: Material Weakness in Internal Control over Compliance Criteria: A non-federal entity is required to have written procurement policies and procedures in compliance with the Uniform Guidance (2 CFR 200.318 through 200.327), and, if it has a parent, affiliate, or subsidiary organization, written standards of conduct covering organizational conflicts of interest. Condition: AIRS has not completed written purchasing/procurement policies and procedures as required by 2 CFR 200.318(a) as of September 30, 2024. As an affiliate of the Ethiopian Community Development Council (ECDC), AIRS continues to meet the “affiliate” definition under 2 CFR 200.318(c)(2). Cause: Management has not yet fully created certain written policies and procedures as required under 2 CFR 200.318. Effect: AIRS is not in compliance with the written policies and procedures requirements of 2 CFR 200.318. Questioned Costs: None reported Repeat Finding from Prior Year: Yes (Finding 2023-005, repeat of 2022-005) Recommendation: AIRS should complete its written procurement policies and procedures and standards of conduct covering organizational conflicts of interest as soon as possible, ideally prior to the start of the FY2025 audit. Views of Responsible Officials: Management concurs with this audit finding Corrective Action Plan: See corrective action plan