Finding 12428 (2022-002)

2022-002 - Suspension and Disbarment 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 180.300. Condition: During audit procedures, it was identified that the City of Lewiston did not take the required step(s) to enter into a covered transaction. Cause: The City does not have the necessary internal controls to ensure compliance with 2 CFR 180.300. Effect: Procurement contracts were not executed in compliance with the criteria above. 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 one of the following requirements: SAM exclusion check, certification from vendor, or clause or condition within the covered transaction. 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 the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the City of Lewiston.