BARNSTABLE FIRE DISTRICTLocal Government

2025-001 U.S. Environmental Protection Agency Passed-through the Commonwealth of Massachusetts - Massachusetts Clean Water Trust Drinking Water State Revolving Fund – ALN 66.468 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: The District’s procurement files did not contain documentation regarding competitive procurement procedures for one contract. The District, through the Water Department, awarded a contract for the design, permitting, and bidding and construction phase engineering services for Well 2 & 5 pump station treatment facilities to a vendor without performing competitive procurement procedures. Context: Procurement was not documented for one of the two contracts selected. The sample was not a statistically valid sample. Cause: The District did not follow its established policy regarding federal procurement as the District relied on State procurement exemptions which do not apply to this award. Effect: The District charged $465,665 to the grant award from this contract that did not adhere to federal procurement requirements which could result in unallowable costs. Questioned Costs: Not determined, as the District has not performed a cost analysis of the contract. Repeat Finding from Prior Year: No. Recommendation: The District should adhere to its grant award procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. The District should also complete a cost analysis to justify the amount charged to the award and adjust costs if necessary. Views of Responsible Official: Management agrees with the finding.

2025-002 U.S. Environmental Protection Agency Passed-through the Commonwealth of Massachusetts - Department of Environmental Protection Water Infrastructure for the Nation: Small and Underserved Communities Emerging Contaminants Grant Program – ALN 66.442 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: The District’s procurement files did not contain documentation regarding competitive procurement procedures for one contract. The District, through the Water Department, awarded a contract for the design, permitting, and bidding and construction phase engineering services for Well 2 & 5 pump station treatment facilities to a vendor without performing competitive procurement procedures. Context: Procurement was not documented for one of the two contracts selected. The sample was not a statistically valid sample. Cause: The District did not follow its established policy regarding federal procurement as the District relied on State procurement exemptions which do not apply to this award. Effect: The District charged $264,928 to the grant award from this contract that did not adhere to federal procurement requirements which could result in unallowable costs. Questioned Costs: Not determined, as the District has not performed a cost analysis of the contract. Repeat Finding from Prior Year: No. Recommendation: The District should adhere to its grant award procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. The District should also complete a cost analysis to justify the amount charged to the award and adjust costs if necessary. Views of Responsible Official: Management agrees with the finding.