FAC Explorer

Audit 17761

FY End
2022-06-30
Total Expended
$23.11M
Findings
4
Programs
33
Organization: City of Bristol, Connecticut (CT)
Year: 2022 Accepted: 2023-01-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12856 2022-001 Material Weakness - I
12857 2022-001 Material Weakness - I
589298 2022-001 Material Weakness - I
589299 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $1.03M Yes 0
93.268 Immunization Cooperative Agreements $647,819 - 0
14.218 Community Development Block Grants/entitlement Grants $646,851 - 0
20.205 Highway Planning and Construction $562,141 - 0
32.009 Emergency Connectivity Fund Program $540,650 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $461,790 Yes 0
84.010 Title I Grants to Local Educational Agencies $251,569 - 0
84.287 Twenty-First Century Community Learning Centers $213,073 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $188,238 - 0
10.555 National School Lunch Program $187,983 Yes 0
84.002 Adult Education - Basic Grants to States $169,934 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $145,263 - 0
10.560 State Administrative Expenses for Child Nutrition $136,832 - 0
93.276 Drug-Free Communities Support Program Grants $118,784 - 0
97.044 Assistance to Firefighters Grant $92,166 - 0
93.788 Opioid Str $75,000 - 0
84.424 Student Support and Academic Enrichment Program $66,907 - 0
84.173 Special Education_preschool Grants $59,706 - 0
84.365 English Language Acquisition State Grants $56,369 - 0
84.425 Education Stabilization Fund $44,593 Yes 0
16.922 Equitable Sharing Program $38,772 - 0
84.196 Education for Homeless Children and Youth $37,967 - 0
84.048 Career and Technical Education -- Basic Grants to States $27,065 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $23,000 - 0
84.027 Special Education_grants to States $18,189 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $15,926 - 0
20.607 Alcohol Open Container Requirements $15,353 - 0
84.367 Improving Teacher Quality State Grants $14,731 - 0
16.607 Bulletproof Vest Partnership Program $12,364 - 0
97.042 Emergency Management Performance Grants $8,238 - 0
10.649 Pandemic Ebt Administrative Costs $7,368 - 0
20.616 National Priority Safety Programs $3,767 - 0
20.600 State and Community Highway Safety $1,435 - 0

Contacts

Name Title Type
DKFQQLER8MA6 Diane M Waldron Auditee
8605846128 Nikoleta McTigue Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Bristol, Connecticut, under programs of the federal government for the year ended June 30, 2022. 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 City of Bristol, 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 City of Bristol, 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. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Donated commodities in the amount of $193,949 are included in the Department of Agricultures National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received.

Finding Details

Finding 2022-001
Finding No. 2022-001 Procurement Federal Agency: Federal Communications Commission Federal Program Name: COVID 19 ? Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Award Period: July 1, 2021 through August 29, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria The City must comply with their purchasing policy, which encompasses the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition The City?s procurement for two vendors did not comply with Uniform Guidance. Questioned Costs $1,472,280 Context The City is required to utilize a sealed bidding process for expenditures in excess of the $250,000 threshold per Uniform Guidance. As a result of our testing, we noted two out of two vendors selected for testing with expenditures in excess of the threshold which did not utilize the sealed bidding process. The sample was a statistically valid sample. Effect The City made purchases that did not follow federal Uniform Guidance procurement standards. Cause The City had very limited time to apply for this grant funding. They obtained competitive quotations as the sealed bidding process would not have been feasible given the time needed to go through the process. However, a bid waiver was not obtained, although it could have been within the necessary timeframe.
Finding 2022-001
Finding No. 2022-001 Procurement Federal Agency: Federal Communications Commission Federal Program Name: COVID 19 ? Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Award Period: July 1, 2021 through August 29, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria The City must comply with their purchasing policy, which encompasses the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition The City?s procurement for two vendors did not comply with Uniform Guidance. Questioned Costs $1,472,280 Context The City is required to utilize a sealed bidding process for expenditures in excess of the $250,000 threshold per Uniform Guidance. As a result of our testing, we noted two out of two vendors selected for testing with expenditures in excess of the threshold which did not utilize the sealed bidding process. The sample was a statistically valid sample. Effect The City made purchases that did not follow federal Uniform Guidance procurement standards. Cause The City had very limited time to apply for this grant funding. They obtained competitive quotations as the sealed bidding process would not have been feasible given the time needed to go through the process. However, a bid waiver was not obtained, although it could have been within the necessary timeframe.
Finding 2022-001
Finding No. 2022-001 Procurement Federal Agency: Federal Communications Commission Federal Program Name: COVID 19 ? Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Award Period: July 1, 2021 through August 29, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria The City must comply with their purchasing policy, which encompasses the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition The City?s procurement for two vendors did not comply with Uniform Guidance. Questioned Costs $1,472,280 Context The City is required to utilize a sealed bidding process for expenditures in excess of the $250,000 threshold per Uniform Guidance. As a result of our testing, we noted two out of two vendors selected for testing with expenditures in excess of the threshold which did not utilize the sealed bidding process. The sample was a statistically valid sample. Effect The City made purchases that did not follow federal Uniform Guidance procurement standards. Cause The City had very limited time to apply for this grant funding. They obtained competitive quotations as the sealed bidding process would not have been feasible given the time needed to go through the process. However, a bid waiver was not obtained, although it could have been within the necessary timeframe.
Finding 2022-001
Finding No. 2022-001 Procurement Federal Agency: Federal Communications Commission Federal Program Name: COVID 19 ? Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Award Period: July 1, 2021 through August 29, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria The City must comply with their purchasing policy, which encompasses the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition The City?s procurement for two vendors did not comply with Uniform Guidance. Questioned Costs $1,472,280 Context The City is required to utilize a sealed bidding process for expenditures in excess of the $250,000 threshold per Uniform Guidance. As a result of our testing, we noted two out of two vendors selected for testing with expenditures in excess of the threshold which did not utilize the sealed bidding process. The sample was a statistically valid sample. Effect The City made purchases that did not follow federal Uniform Guidance procurement standards. Cause The City had very limited time to apply for this grant funding. They obtained competitive quotations as the sealed bidding process would not have been feasible given the time needed to go through the process. However, a bid waiver was not obtained, although it could have been within the necessary timeframe.