FAC Explorer

Finding 508430 (2023-007)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-11-20
Audit: 329052
Organization: Town of Livermore Falls (ME)
Auditor: Rhr Smith & Company

AI Summary

  • Core Issue: The Town lacks a procurement policy, which is necessary for compliance with federal regulations.
  • Impacted Requirements: This affects adherence to 2 CFR 200.317 - 200.326, risking non-compliance with federal laws.
  • Recommended Follow-Up: The Town should adopt a procurement policy aligned with Uniform Guidance and establish internal controls to ensure compliance.

Finding Text

2023-007- 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 Town did not have a procurement policy in place. Cause: The Town 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 entire population Repeat Finding: This is not a repeat finding Recommendation: It is recommended that the Town adopt a procurement policy that follows the Uniform Guidance and that the Town 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.

Corrective Action Plan

CORRECTIVE ACTION PLAN (Concerning Finding 2023-007) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Treasurer, Town Manager and Select Board will take the following actions to address finding 2023-007 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and drafted, has had approved, and has implemented the new Procurement Policy that addresses this deficiency. Anticipated Completion Date: This was completed January 23, 2024

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 508426 2023-003
    Material Weakness Repeat
  • 508427 2023-004
    Significant Deficiency Repeat
  • 508428 2023-005
    Material Weakness Repeat
  • 508429 2023-006
    Significant Deficiency Repeat
  • 508431 2023-005
    Material Weakness Repeat
  • 508432 2023-006
    Significant Deficiency Repeat
  • 508433 2023-007
    Significant Deficiency
  • 508434 2023-005
    Material Weakness Repeat
  • 508435 2023-006
    Significant Deficiency Repeat
  • 508436 2023-007
    Significant Deficiency
  • 508437 2023-005
    Material Weakness Repeat
  • 508438 2023-006
    Significant Deficiency Repeat
  • 508439 2023-007
    Significant Deficiency
  • 1084868 2023-003
    Material Weakness Repeat
  • 1084869 2023-004
    Significant Deficiency Repeat
  • 1084870 2023-005
    Material Weakness Repeat
  • 1084871 2023-006
    Significant Deficiency Repeat
  • 1084872 2023-007
    Significant Deficiency
  • 1084873 2023-005
    Material Weakness Repeat
  • 1084874 2023-006
    Significant Deficiency Repeat
  • 1084875 2023-007
    Significant Deficiency
  • 1084876 2023-005
    Material Weakness Repeat
  • 1084877 2023-006
    Significant Deficiency Repeat
  • 1084878 2023-007
    Significant Deficiency
  • 1084879 2023-005
    Material Weakness Repeat
  • 1084880 2023-006
    Significant Deficiency Repeat
  • 1084881 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $1.34M
21.027 Coronavirus State and Local Fiscal Recovery Funds $25,729
66.458 Clean Water State Revolving Fund $12,689