EIN: 016000002
UEI: Q6A8U27U6FJ9
Audited by: RHR Smith and Company
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 15, 2025. 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 February 15, 2026 (210 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
FAC accepted this audit on September 11, 2022 — management decision was due March 11, 2023.
During audit procedures, it was identified that the County of Androscoggin did not include the required contract provisions as specified in the criteria above and included in the County?s procurement policy. Cause: The County does not have the necessary internal controls to ensure compliance with the County?s procurement policy. Effect: Procurement contracts were not executed in compliance with both the criteria above and the County?s procurement policy. Identification of Questioned Costs: None identified. Context: Three procurement contracts were reviewed out of a population of 16. 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 County of Androscoggin implement internal control processes and procedures to ensure that they are following both the criteria above and the County?s procurement policy. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the County of Androscoggin.
Show full finding ▾Hide full finding ▴Federal Program Information: Department of Treasury: ALN - 21.027 - Coronavirus State and Local Fiscal Recovery Funds Criteria: The following CFR(s) apply to this finding: 2 CFR 200.327. Condition: During audit procedures, it was identified that the County of Androscoggin did not include the required contract provisions as specified in the criteria above and included in the County?s procurement policy. Cause: The County does not have the necessary internal controls to ensure compliance with the County?s procurement policy. Effect: Procurement contracts were not executed in compliance with both the criteria above and the County?s procurement policy. Identification of Questioned Costs: None identified. Context: Three procurement contracts were reviewed out of a population of 16. 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 County of Androscoggin implement internal control processes and procedures to ensure that they are following both the criteria above and the County?s procurement policy. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the County of Androscoggin.
CORRECTIVE ACTION PLAN (Concerning Finding 2021-01) Contact Person Responsible for Corrective Action: Clarice Proctor, Finance Director/Treasurer/Interim County Administrator Corrective Action: The County of Androscoggin will take the following actions to address finding 2021-01 All procurement contracts will be submitted to the Finance Director/Treasurer and/or the County Administrator for review. If all requirements are met, the Finance Director/Treasurer and/or the County Administrator will sign off on the contract before the contract is finalized. All contracts already awarded and not completed will have an amendment with the required statements and will be signed by both parties. Anticipated Completion Date: 7/1/2022
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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