Finding Text
Information on the Federal Program: Assistance Listing Number 21.027-Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury. Compliance Requirements: Procurement. Type of Finding: 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 County 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 County 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 County 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 County will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).