Finding 609894 (2022-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-09-07
Audit: 29219
Organization: Town of Dayton (WY)

AI Summary

  • Core Issue: The Town of Dayton lacks written standards to verify that vendors are not debarred or suspended before entering contracts.
  • Impacted Requirements: This finding violates federal regulations (2 CFR 200.318(h) and 2 CFR 180) regarding procurement and conflict of interest.
  • Recommended Follow-Up: Implement written internal controls and a procurement policy to ensure compliance and avoid conflicts of interest when using Federal funds.

Finding Text

2022-004: Written Debarred, Suspended Vendors & Federal Standards of Conflict Finding Prior Year Findings: None Department Agency: Environmental Protection Agency State Department: Wyoming State Loan & Investment Board Office of State Lands & Investments Assistance Listing Number: ALN #151.252 Compliance Area: Procurement & Suspension & Debarment (I) Type of Finding: Significant Deficiency Questioned Costs: None Criteria: The Town of Dayton should have written standards of conduct in place to verify any entity (vendor) with which the Town spends Federal expenditures or conducts business transactions be not debarred, suspended, or otherwise excluded per 2 CFR 200.318(h) and 2 CFR 180. The written standard should address conduct covering conflicts of interest governing the performance of its employees and contractors engaged in the selection, award, and administration of contracts (Uniform Guidance Section 200.318 and 45 CFR sections 52.203-13 and 52.203-16). Condition: The Town of Dayton did not have written controls in place to ensure that vendors were not suspended or debarred or included on the list of vendors prior to entering into a contract with the Town. The written standard of conduct covering conflicts of interest and governing the performance of its employees and contractors must be documented when engaged in the selection, award and administration of Federal grant contacts. Cause and Effect: The Town of Dayton due to large influx of Federal expenditures. There was not a control in place to ensure that vendors or contractors the Town entered into contracts with were not suspended or debarred before contracts were executed. Without a reliable control in place to ensure compliance, the Town of Dayton could enter into a contract with a suspended or debarred party and have a conflict of interest with the Federal written contracted parties. Repeat Finding: No Recommendation: We recommend that the Town of Dayton put written internal controls in place such as using a checklist to ensure Federal funds that pay contractors are not suspended or debarred and should consider The Town of Dayton adopt a policy on procurement for debarment. The town needs to adopt a written policy when spending Federal funds, to ensure no conflict of interest exist. Response: Please see the last page of this report for the Town's response to this finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 32634 2022-003
    Significant Deficiency
  • 33452 2022-004
    Significant Deficiency
  • 609076 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.252 Abandoned Mine Land Reclamation (amlr) Program $1.09M
21.027 Coronavirus State and Local Fiscal Recovery Funds $143,783