Finding Text
2022-001 Uniform Guidance Written Policies and Procedures ? Significant Deficiency Criteria: Uniform Guidance policies requires 2 CFR Part 180, which states written policies and procedures related to internal controls be written regarding SAMS.gov contractor verification of debarment and suspension. In addition, 200.326 Contract Provisions that pay over $2,000 in labor wages require to be in compliant with Davis Bacon Labor Laws. This requirement contains written acknowledge of certified wage rate payrolls weekly and contractual language of the wage rate certification of payroll in the contract between the contractor and the District. Condition: We found that Powder River Conservation District does not have written updated policies implementing Uniform Guidance contractual and internal control procedures. Cause & Effect: The cause appears to be the result of a lack of experience, and the effect is non-compliance and the possibility of entering into transactions with debarred or suspended vendors, and not paying adequate Federal wages to labors. Questioned Costs: -0- Recommendation: We recommend that the District update and implement written internal control policies that coincide with Federal grant requirements and contain all Uniform Guidance regulations, relating to Sams.gov debarment and suspension, Davis-Bacon Wage Requirements and internal controls. Management Response: See the last page of this report for Management?s response as found on the District?s letterhead.