Camden County PWSD #1Local Government

Criteria: Uniform Guidance [(CFR 2, §200.318(c)(1)] requires a non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the action of its employees engaged in the selection, award and administration of contracts. Condition: The District does not have a written conflict of interest policy. Context: During our consideration of compliance requirements of Uniform Guidance, we noted the District had not adopted a conflict of interest policy. Effect: The District is not in compliance with requirements of Uniform Guidance. Cause of Condition: The District has not finalized its evaluation of existing policies for compliance with Uniform Guidance requirements. Recommendation: We recommend the District finalize its evaluation of existing policies and formally adopt a written conflict of interest policy. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the recommendation to adopt a written conflict of interest policy and the District has implemented a written conflict of interest policy for the next fiscal year.

Criteria: Uniform Guidance [(CFR 2, §200.318] requires that any entity expending over $750,000 in federal funds to adopt a procurement policy that aligns with the requirements of Uniform Guidance. Condition: The District does not have a procurement policy. Context: During our consideration of compliance requirements, we noted that the District does not have a written procurement policy. Effect: The District is not in compliance with the requirements of Uniform Guidance. Cause of Condition: The District has not finalized its evaluation of existing policies and formally adopt a written procurement policy. Recommendation: The District should finalize its evaluation of existing policies and formally adopt a written procurement policy that is in compliance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the recommendation to adopt a written procurement policy and will adopt one for the next fiscal year.

Criteria: Organizations expending an excess of $750,000 in federal awards are required to submit a data collection form to the Federal Clearinghouse no later than the earlier of nine months following the fiscal year end or one month after the Single Audit on Uniform Guidance report is issued. Condition: The Single Audit was started in October 2023 and not completed until May 2024. The data collection form was not submitted in a timely fashion. Context: The District had a significant amount of personnel turnover, causing difficulties in preparation of the financial statements and schedule of federal expenditures. Effect: The District is not in compliance with the Single Audit provisions requiring the timely submission of the data collection form. Cause of Condition: The District had significant turn over in the fiscal office, which resulted in the delay of the single audit. Recommendation: The District should ensure all parties assisting with the reporting and recording of federal expenditures are well trained in the requirements. Views of responsible officials and planned corrective actions: The Board concurs with the finding, and is in the process of developing processes and implementing controls to ensure timely reporting in the future.