Audit 407949

MATERIAL WEAKNESSES 2024-001 - 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: The procurement history file did not include the contract or documentation containing the required provisions. Cause: The County does not have the necessary understanding of the requirement to be able to understand the necessary internal controls over compliance at the time the contract was signed. Effect: The County did not require a contract which resulted in required procurement provisions such as the termination clause, Davis Bacon requirement. This increases the likelihood of restricted or loss of federal funds. Identification of Questioned Costs: None identified. Context: There was one new procurement in FY 24 that was tested. The procurement was missing the contract and other required provision documentation. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 Recommendation: It is recommended that the County 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, Maine.