Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Finding 2023-001:
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment.
Criteria
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition
For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements.
Cause
The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors.
Effect or Potential Effect
The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government.
Questioned Costs
None.
Context
No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Information on the Federal Program
Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed.
Criteria
Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs.
Condition
For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021.
Cause
The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation.
Effect or Potential Effect
The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance.
Questioned Costs
None.
Context
A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021.
Repeat Finding
Not a repeat finding.
Recommendation
The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant.
Responsible Official's Response and Corrective Action Planned
Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.