FAC Explorer

Finding 1206361 (2023-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2026-04-10
Audit: 398382
Organization: Town of Livermore Falls (ME)
Auditor: RHR SMITH & COMPANY

AI Summary

  • Core Issue: The Town lacks a procurement policy, which is necessary for compliance with federal regulations.
  • Impacted Requirements: This finding relates to 2 CFR 200.317-200.326, which outlines procurement standards.
  • Recommended Follow-Up: The Town should adopt a compliant procurement policy and establish internal controls to ensure adherence.

Finding Text

SIGNIFICANT DEFICIENCY 2023-004 - Procurement, Suspension & Debarment Federal Program Information: ALN - 10.760 - Water and Waste Disposal Systems for Rural Communities 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 a repeat finding of 2022-004. Recommendation: It is recommended that the Town adopt a procurement policy that follows the Uniform Guidance and that the Town implement 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.

Corrective Action Plan

CORRECTIVE ACTION PLAN (Concerning Finding 2023-004) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Treasurer, Town Manager and Select Board will take the following actions to address finding 2023-004 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted, had approved and is using the new Procurement Policy that addresses this deficiency. Anticipated Completion Date: This was completed January 23, 2024.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1206358 2023-003
    Material Weakness Repeat
  • 1206359 2023-003
    Material Weakness Repeat
  • 1206360 2023-004
    Material Weakness Repeat
  • 1206362 2023-005
    Material Weakness Repeat
  • 1206363 2023-005
    Material Weakness Repeat
  • 1206364 2023-006
    Material Weakness Repeat
  • 1206365 2023-006
    Material Weakness Repeat
  • 1206366 2023-007
    Material Weakness Repeat
  • 1206367 2023-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $1.75M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $25,729
66.458 CLEAN WATER STATE REVOLVING FUND $12,689