FAC Explorer

Audit 10136

FY End
2023-06-30
Total Expended
$5.98M
Findings
26
Programs
19
Organization: Town of Westport, Conencticut (CT)
Year: 2023 Accepted: 2024-01-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7802 2023-003 Significant Deficiency Yes I
7803 2023-003 Significant Deficiency Yes I
7804 2023-002 Significant Deficiency - I
7805 2023-004 Significant Deficiency - I
7806 2023-002 Significant Deficiency - I
7807 2023-004 Significant Deficiency - I
7808 2023-002 Significant Deficiency - I
7809 2023-004 Significant Deficiency - I
7810 2023-002 Significant Deficiency - I
7811 2023-004 Significant Deficiency - I
7812 2023-002 Significant Deficiency - I
7813 2023-004 Significant Deficiency - I
7814 2023-003 Significant Deficiency Yes I
584244 2023-003 Significant Deficiency Yes I
584245 2023-003 Significant Deficiency Yes I
584246 2023-002 Significant Deficiency - I
584247 2023-004 Significant Deficiency - I
584248 2023-002 Significant Deficiency - I
584249 2023-004 Significant Deficiency - I
584250 2023-002 Significant Deficiency - I
584251 2023-004 Significant Deficiency - I
584252 2023-002 Significant Deficiency - I
584253 2023-004 Significant Deficiency - I
584254 2023-002 Significant Deficiency - I
584255 2023-004 Significant Deficiency - I
584256 2023-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.27M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $653,215 - 0
84.425 Education Stabilization Fund $310,596 - 0
84.010 Title I Grants to Local Educational Agencies $219,521 - 0
97.039 Hazard Mitigation Grant $100,000 - 0
84.367 Improving Teacher Quality State Grants $84,102 - 0
84.048 Career and Technical Education -- Basic Grants to States $46,600 - 0
84.173 Special Education_preschool Grants $22,797 Yes 2
20.616 National Priority Safety Programs $17,704 - 0
84.027 Special Education_grants to States $15,000 Yes 2
84.424 Student Support and Academic Enrichment Program $14,920 - 0
97.042 Emergency Management Performance Grants $13,950 - 0
84.365 English Language Acquisition State Grants $8,306 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $6,353 - 0
16.607 Bulletproof Vest Partnership Program $5,557 - 0
90.401 Help America Vote Act Requirements Payments $4,871 - 0
20.205 Highway Planning and Construction $4,290 Yes 1
20.607 Alcohol Open Container Requirements $1,226 - 0
20.600 State and Community Highway Safety $315 - 0

Contacts

Name Title Type
DCUXNMCS6LM8 Gary Conrad Auditee
2033411095 Vanessa Rossitto Auditor
No contacts on file

Notes to SEFA

Title: EXPENDITURES Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Westport, Connecticut, under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Westport, Connecticut, it is not intended to, and does not, present the financial position, changes in fund balance, changes in net position or cash flows of the Town of Westport, Connecticut. Basis of Accounting Expenditures reported on the Schedule are reported using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Westport, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. The Town of Westport, Connecticut is reporting $250,000 of expenditures under Assistance Listing 21.027 which were incurred in the prior fiscal year.

Finding Details

Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2022 through June 30, 2023 Federal Agency: Department of the Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Pass-Through Agency: State of Connecticut Department of Transportation Pass-Through Number(s): 12062-DOT57191-22108 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: This was reported in the prior year as finding 2022-002 for ALN 21.027. Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2022 through June 30, 2023 Federal Agency: Department of the Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Pass-Through Agency: State of Connecticut Department of Transportation Pass-Through Number(s): 12062-DOT57191-22108 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: This was reported in the prior year as finding 2022-002 for ALN 21.027. Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2022 through June 30, 2023 Federal Agency: Department of the Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Pass-Through Agency: State of Connecticut Department of Transportation Pass-Through Number(s): 12062-DOT57191-22108 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: This was reported in the prior year as finding 2022-002 for ALN 21.027. Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2022 through June 30, 2023 Federal Agency: Department of the Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Pass-Through Agency: State of Connecticut Department of Transportation Pass-Through Number(s): 12062-DOT57191-22108 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: This was reported in the prior year as finding 2022-002 for ALN 21.027. Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2022 through June 30, 2023 Federal Agency: Department of the Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Pass-Through Agency: State of Connecticut Department of Transportation Pass-Through Number(s): 12062-DOT57191-22108 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: This was reported in the prior year as finding 2022-002 for ALN 21.027. Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/20983 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the BOE did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2022 through June 30, 2023 Federal Agency: Department of the Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Pass-Through Agency: State of Connecticut Department of Transportation Pass-Through Number(s): 12062-DOT57191-22108 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency of Internal Control over Compliance Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: This was reported in the prior year as finding 2022-002 for ALN 21.027. Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors’ recommendations.