EIN: 010278623
UEI: JZCVHW31NQA6
Audited by: RHR Smith & Company
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 29, 2026 (122 days from today).
What is a management decision? →FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on June 20, 2021 — management decision was due December 20, 2021.
FAC accepted this audit on April 16, 2020 — management decision was due October 16, 2020.
During compliance testing, it was identified that the Council is missing the following language in their procurement policies: "considers shared goods with State and other local governments". Cause: Management overlooked this when updating procurement policies. Effect: The Council of Governments is at risk of increasing costs due to not sharing goods with State and other local governments Identification of Questioned Costs: None identified. Repeat Finding: This is not a repeat finding. Context: Review of procurement policy as required by 2 CFR section 200.18 Recommendation: That the procurement policy is updated with the relevant language to ensure that proper procurement policies are implemented. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan issued by the Council.
Show full finding ▾Hide full finding ▴2019-001 Procurement Federal Program Information U.S. Department of Commerce CFDA - 10.870 - Rural Microentrepreneur Assistance Program I CFDA - 10.870 - Rural Microentrepreneur Assistance Program II CFDA - 11.307 - Revolving Loan Fund CFDA - 11.307 - Defense Revolving Loan Fund CFDA - 11.307 - Sudden and Severe Economic Dislocation Revolving Loan Fund Criteria: The following CFR(s) apply to this finding: 2 CFR sections 200.318 through 200.326. Condition: During compliance testing, it was identified that the Council is missing the following language in their procurement policies: "considers shared goods with State and other local governments". Cause: Management overlooked this when updating procurement policies. Effect: The Council of Governments is at risk of increasing costs due to not sharing goods with State and other local governments Identification of Questioned Costs: None identified. Repeat Finding: This is not a repeat finding. Context: Review of procurement policy as required by 2 CFR section 200.18 Recommendation: That the procurement policy is updated with the relevant language to ensure that proper procurement policies are implemented. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan issued by the Council.
March 31, 2020 Federal Compliance Audit for the Years Ended September 30, 2019 and 2018 CORRECTIVE ACTION PLAN SECTION II ? FINDINGS REQUIRED TO BE REPORTED UNDER GOVERNMENT AUDITING STANDARDS 2019-001 Procurement Condition: Procurement policies are missing the following language: ?considers shared goods with State and other local governments?. Recommendation: Update the procurement policies with the relevant language to ensure that proper procurement policies are implemented. Action Taken: Androscoggin Valley Council of Governments (AVCOG) has updated its procurement policies to include the required language noted above. In addition, AVCOG has trained all employees involved in the procurement process on the new policies. For questions or concerns please contact: Kim Bustamante Director of Finance AVCOG kbustamante@avcog.org
FAC accepted this audit on April 15, 2019 — management decision was due October 15, 2019.
FAC accepted this audit on March 5, 2018 — management decision was due September 5, 2018.
FAC accepted this audit on January 11, 2017 — management decision was due July 11, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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