Finding Text
2021-007 - Procurement, Suspension & Debarment
Federal Program Information:
ALN - 66.458 - Clean Water State Revolving Funds
Criteria: The following CFR(s) apply to this finding: 2 CFR 200.317-200.326.
Condition: During audit procedures, it was identified that the Unit’s did not have a
procurement policy in place.
Cause: The Unit 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 population for the test consisted of 2 contracts. We requested
documentation for 1 contractor from the fiscal year were examined.
Repeat Finding: This is not a repeat finding.
Recommendation: It is recommended that the Unit adopt a procurement policy that
follows Uniform Guidance, and that the Unit implements 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.