Finding 30815 (2022-002)

-
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-05-23

AI Summary

  • Core Issue: The employee code of conduct lacks specific guidelines for Federal contracts, violating 2 CFR 200.318.
  • Impacted Requirements: Employees may face conflicts of interest in contract management due to insufficient standards of conduct.
  • Recommended Follow-Up: Management should update the code of conduct to include necessary language from 2 CFR 200.318.

Finding Text

CFDA #10.760 USDA Water and Waste Disposal Procurement, Suspension & Debarment Finding 2022-002 ? Noncompliance with Federal Code of Regulations 2 CFR 200.318 Criteria: 2 CFR 200.318 requires the non-federal entity to maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a Federal award if he or she has a real or apparent conflict of interest. The officers, employees and agents of the non-Federal entity may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. The standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the non-Federal entity. Condition: The employee code of conduct does not specifically address Federal contracts. Cause: Management was unaware of the specific requirements noted in 2 CFR 200.318. Effect: Employees involved in the selection, award, or administration of Federal awards could have a conflict of interest with contractors, subcontractors, and/or vendors. Questioned Costs: There were no questioned costs. Context: There were no findings regarding apparent conflicts of interest between employees and Federal award contractors, subcontractors, or vendors. Repeat Finding: This is not a repeat finding, as this is a new federal award for 2022. Recommendation: We recommend management amend the code of conduct policy for both employees and board members to include specific language noted in 2 CFR 200.318. Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and will amend the Employee and Board Codes of Conduct to address Federal Contracts.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and will amend the Employee and Board Codes of Conduct to address Federal Contracts.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $7.77M
10.760 Water and Waste Disposal Systems for Rural Communities $1.35M
93.498 Provider Relief Fund $664,387
21.027 Coronavirus State and Local Fiscal Recovery Funds $80,000