Audit 407913

MATERIAL WEAKNESSES 2023-001 – Procurement Federal Program Information: US Department of Treasury: ALN - 21.027 – Coronavirus State and Local Fiscal Recovery Funds Criteria: The following CFR(s) apply to this finding: 2 CFR 200.317-327, 2 CFR section 200.314, 2 CFR 200 Appendix II. Condition: During audit procedures, it was identified that the County’s policies did not include all the required procurement clauses. The procurement history files did not include contracts, or documentation containing the required provisions, methods of procurement. Cause: The Unit does not have the necessary understanding of the requirement to be able to understand the necessary internal controls over compliance. Effect: The County did not include all requirements when it updated its policies to include required micro and small purchase requirements. This increases the likelihood of missing required provisions and documentation. Increasing the likelihood of restricted or loss of federal funds. Identification of Questioned Costs: None identified. Context: Four of the Eight Procurements for the County of Aroostook were tested. Three were missing were missing contracts or other required provision documentation. The procurement policy is missing the provision to consider responsible contractors, Prohibit use of geographical preferences, clear and accurate descriptions if technical requirements in the solicitations,and affirmative steps to in contracting with small and minority businesses. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that federal reimbursements requests are submitted on a timely basis. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the County of Aroostook.