Finding 1137737 (2022-007)

- Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2025-05-22
Audit: 356932
Organization: City of Eastport (ME)

AI Summary

  • Core Issue: The City lacks documented procurement procedures that meet federal and state requirements.
  • Impacted Requirements: Non-compliance with 2 CFR 200 and local laws regarding property and service acquisition.
  • Recommended Follow-up: Develop and document procurement procedures to align with required standards.

Finding Text

Other Matters DEPARTMENT OF TRANSPORTATION 2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Statement of Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a Federal award or subaward; including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts. Criteria: Uniform Guidnace required. Cause: Documented procedures and standards have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create and document procurement procedures that conform to the procurement standards. View of Responsible Official and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 561294 2022-007
    - Repeat
  • 561295 2022-007
    - Repeat
  • 561296 2022-008
    Material Weakness Repeat
  • 561297 2022-008
    Material Weakness Repeat
  • 1137736 2022-007
    - Repeat
  • 1137738 2022-008
    Material Weakness Repeat
  • 1137739 2022-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $414,783
84.425 Education Stabilization Fund $152,073
21.027 Coronavirus State and Local Fiscal Recovery Funds $133,760
10.555 National School Lunch Program $72,722
84.027 Special Education Grants to States $41,284
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $31,000
84.358 Rural Education $27,921
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $16,910
20.205 Highway Planning and Construction $14,255
84.424 Student Support and Academic Enrichment Program $10,000
84.010 Title I Grants to Local Educational Agencies $9,359
10.560 State Administrative Expenses for Child Nutrition $7,560
10.565 Commodity Supplemental Food Program $4,937
10.649 Pandemic Ebt Administrative Costs $1,228