Finding 12427 (2022-001)

2022-001 - Procurement Contracts Federal Program Information: Department of Housing and Urban Development: ALN - 14.900 - Lead Hazard Reduction Grant Program Criteria: The following CFR(s) apply to this finding: 2 CFR 200.327. Condition: During audit procedures, it was identified that the City of Lewiston did not include the required contract provisions as specified in the criteria above and included in the City?s procurement policy. Cause: The City does not have the necessary internal controls to ensure compliance with the City?s procurement policy. Effect: Procurement contracts were not executed in compliance with both the criteria above and the City?s procurement policy. Identification of Questioned Costs: None identified. Context: Three procurement contracts were reviewed out of a population of 11. It was determined that the three procurement contracts reviewed did not include the required contract provisions. This was a statisically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the City of Lewiston implement internal control processes and procedures to ensure that they are following both the criteria above and the City?s procurement policy. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the City of Lewiston.