Finding 401123 (2022-004)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-06-18
Audit: 309164
Organization: Camden County Pwsd #1 (MO)

AI Summary

  • Core Issue: The District lacks a written conflict of interest policy, violating Uniform Guidance requirements.
  • Impacted Requirements: Compliance with Uniform Guidance [(CFR 2, §200.318(c)(1)] is not met due to the absence of this policy.
  • Recommended Follow-Up: Finalize the evaluation of existing policies and formally adopt a written conflict of interest policy, which the District plans to implement next fiscal year.

Finding Text

Criteria: Uniform Guidance [(CFR 2, §200.318(c)(1)] requires a non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the action of its employees engaged in the selection, award and administration of contracts. Condition: The District does not have a written conflict of interest policy. Context: During our consideration of compliance requirements of Uniform Guidance, we noted the District had not adopted a conflict of interest policy. Effect: The District is not in compliance with requirements of Uniform Guidance. Cause of Condition: The District has not finalized its evaluation of existing policies for compliance with Uniform Guidance requirements. Recommendation: We recommend the District finalize its evaluation of existing policies and formally adopt a written conflict of interest policy. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the recommendation to adopt a written conflict of interest policy and the District has implemented a written conflict of interest policy for the next fiscal year.

Corrective Action Plan

The District concurs with the recommendation to adopt a written conflict of interest policy and is in the process of adopting a policy.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 401124 2022-005
    Material Weakness
  • 401125 2022-006
    Material Weakness
  • 977565 2022-004
    Material Weakness
  • 977566 2022-005
    Material Weakness
  • 977567 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.90M
14.218 Community Development Block Grants/entitlement Grants $661,020