Finding Text
2023-007- Procurement, Suspension & Debarment
Federal Program Information:
ALN - 66.458 - Clean Water State Revolving Funds
Criteria: The following CFR(s) apply to this finding: 2 CFR 200.317 - 200.326.
Condition: During audit procedures, it was identified that the Town did not have a
procurement policy in place.
Cause: The Town needs to adopt a procurement policy to comply with Uniform
Guidance.
Effect: Procurements might not conform to applicable Federal laws.
Identification of Questioned Costs: None identified.
Context: The entire population
Repeat Finding: This is not a repeat finding
Recommendation: It is recommended that the Town adopt a procurement policy that
follows the Uniform Guidance and that the Town implements internal control processes
and procedures to ensure that the adopted policy is followed.
Views of Responsible Officials and Corrective Action Plan: Client agrees with finding
and a version of their response can be found in the Corrective Action Plan. Please see
the Corrective Action Plan issued by the Town of Livermore Falls.