Finding 40105 (2022-002)

2022-002 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDS United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Condition: All six vendor contracts were tested for compliance with contract provisions for non-federal entity contracts under federal awards. One of these contracts executed during the fiscal year by the Police Jury for construction services for a level project did not contain the language required by Appendix II of Part 200 of Uniform Guidance. Questioned Costs: N/A Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the Police Jury. Recommendation: The Police Jury should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.