Audit 404756

SIGNIFICANT DEFICIENCY 2025-001 – Procurement Federal Program Information: US Environmental Protection Agency, Passed through the Maine Department of Environmental Protection ALN - 66.458 - Clean Water State Revolving Loan Funds Criteria: The following CFR(s) apply to this finding: 2 CFR 200.318(a) Condition: During audit procedures, it was identified that the District did not have a written procurement policy. Cause: The District did not realize a written procurement policy was a compliance requirement. Effect: The District may not be utilizing correct procurement methods and may not be in compliance with all procurement requirements. Identification of Questioned Costs: None identified. Context: The District did not have a written procurement policy at the time of procurement. The district did utilize the services of an engineer who managed the program and procured the contractor using correct procurement methods and in compliance with procurement requirements. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District draft and implement a procurement policy. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Eagle Lake Sewer District.