FAC Explorer

Finding 1236509 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-09-24
Audit: 412040
Organization: WINTHROP UTILITIES DISTRICT (ME)
Auditor: FREEMAN & COMPANY CPAS

AI Summary

  • Core Issue: The District lacked written procurement procedures and a policy for the project funded under ALN 66.202.
  • Impacted Requirements: This absence violates 2 CFR §§ 200.318–200.327, which mandate procurement policies.
  • Recommended Follow-up: Develop and implement written procurement procedures to ensure compliance with federal regulations.

Finding Text

The District did not have written procurement procedures or a procurement policy in effect for procurements related to the project funded under ALN 66.202, Congressionally Mandated Projects, for the year ended December 31, 2025, as required by 2 CFR §§ 200.318–200.327. The District did have a conflict-of-interest policy.

Corrective Action Plan

The District will draft, approve, and implement written procurement procedures for federal-award procurements and communicate those procedures to the Board of Trustees, management, and personnel or consultants involved in procurement and contract administration.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
66.202 CONGRESSIONALLY MANDATED PROJECTS $1.69M
66.458 CLEAN WATER STATE REVOLVING FUND $636,591
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $373,162
66.447 SEWER OVERFLOW AND STORMWATER REUSE MUNICIPAL GRANT PROGRAM $39,380