Finding 520724 (2022-009)

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Requirement
I
Questioned Costs
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Year
2022
Accepted
2025-01-29
Audit: 340445
Organization: City of Abbeville, Georgia (GA)
Auditor: Eckler CPA LLC

AI Summary

  • Core Issue: The City lacks written standards of conduct for conflicts of interest in contract management.
  • Impacted Requirements: This violates 2 CFR § 200.318(c)(1), which mandates such standards for compliance.
  • Recommended Follow-up: The City should create and implement these written standards to ensure compliance with federal requirements.

Finding Text

Information on the Federal Program(s): 10.760 Water and Waste Disposal Systems for Rural Communities, Department of Agriculture 14.228 Community Development Block Grants/State’s Program, Department of Housing and Urban Development Compliance Requirements: Procurement. Type of Finding: Material Noncompliance. Criteria: 2 CFR § 200.318(c)(1) requires that the non-Federal entity must 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. Condition: We noted that the City did not have written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts in fiscal year 2022. Cause: The City was not aware of the requirement to have written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Effect: Failure to have written standards of conduct could result in noncompliance with Uniform Guidance requirements. Questioned Costs: There are no questioned costs. Recommendation: We recommend that the City develop written standards of conduct that include the requirements of 2 CFR § 200.318(c)(1). Views of Responsible Officials and Planned Corrective Action: The City will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).

Categories

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

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $1.23M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $396,960
21.027 Coronavirus State and Local Fiscal Recovery Funds $187,579
15.916 Outdoor Recreation_acquisition, Development and Planning $15,721
10.698 State & Private Forestry Cooperative Fire Assistance $5,000