Finding Text
2022-001 - Procurement Federal Program Information: CFDA - 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 procedures for micro and small purchases. The procurement history files did not include documentation of Debarment and Suspension search’s/certifications Cause: The County does not have the necessary internal controls over compliance. Effect: The County did not update its policies to include required micro and small purchase requirements. This increases the likelihood of using incorrect procurement methods. The lack of knowledge in procurement history file requirements to include Debarment and Suspension searches/certifications on contractors/vendors could result in contracting with ineligible contractors/vendors, increasing the likelihood of loss of federal funds. Identification of Questioned Costs: Payments for Identified project is $169,000, which appears to have been awarded without performing a Debarment and Suspension Search, or requiring the debarment and suspension certification, remedy/breach of contract clause, or termination clause. Context: Three of the Four Procurements for the County of Aroostook, Maine were tested. All three were missing the Debarment and Suspension search/certification. These were obtained later, after the fact. The procurement policy was missing the Micro and Small purchase threshold and requirements. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the County include Micro and Small purchase threshold and methods in their Procurement Policy and implement internal control processes and procedures over Debarment and Suspension to ensure compliance with federal requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the County of Aroostook, Maine.