Finding 522817 (2023-002)

Condition: The Organization does not have a written code of conduct that provides disciplinary actions for violations by officers, employees, or agents. Criteria: Section 200.318(c)(1) of Title 2 of the Code of Federal Regulations states that non-federal entities must maintain written standards of conduct that provide for disciplinary actions in cases of violations of standards by officers, employees, and agents. Effect: The Organization is not in compliance with the requirement to have a written code of conduct that provides disciplinary actions for violations of standards. Cause: The Organization’s written code for conduct does not include the disciplinary actions for violations of standards. Recommendation: The Organization will develop a written code of conduct that provides disciplinary actions for violations by officers, employees, or agents. Amount of Questioned Cost: N/A Auditor’s Summary of Auditee’s Comments: The Organization agrees with the finding and updated the written code of conduct to include disciplinary actions, in the area of acceptance of gratuities, for violations by officers, employees, or agents. Completion Date: August 31, 2022