FAC Explorer

Audit 311519

FY End
2023-06-30
Total Expended
$11.03M
Findings
8
Programs
17
Organization: Town of Bloomfield (CT)
Year: 2023 Accepted: 2024-07-02
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
405956 2023-002 Significant Deficiency - I
405957 2023-002 Significant Deficiency - I
405958 2023-002 Significant Deficiency - I
405959 2023-002 Significant Deficiency - I
982398 2023-002 Significant Deficiency - I
982399 2023-002 Significant Deficiency - I
982400 2023-002 Significant Deficiency - I
982401 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.65M Yes 1
10.555 National School Lunch Program $790,399 - 0
10.553 School Breakfast Program $359,942 - 0
84.287 Twenty-First Century Community Learning Centers $89,062 - 0
84.367 Improving Teacher Quality State Grants $71,756 - 0
10.560 State Administrative Expenses for Child Nutrition $67,283 - 0
84.010 Title I Grants to Local Educational Agencies $48,086 - 0
84.048 Career and Technical Education -- Basic Grants to States $40,656 - 0
84.424 Student Support and Academic Enrichment Program $20,784 - 0
84.173 Special Education_preschool Grants $15,674 - 0
84.027 Special Education_grants to States $15,000 - 0
84.425 Education Stabilization Fund $9,100 Yes 0
10.559 Summer Food Service Program for Children $5,960 - 0
10.649 Pandemic Ebt Administrative Costs $4,396 - 0
16.607 Bulletproof Vest Partnership Program $3,838 - 0
20.616 National Priority Safety Programs $798 - 0
20.600 State and Community Highway Safety $437 - 0

Contacts

Name Title Type
RDTRKMLCJVD8 Debbie Kratochvil Auditee
8607693541 Vanessa Rossitto Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Bloomfield, 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 Bloomfield, 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 Bloomfield, 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. De Minimis Rate Used: N Rate Explanation: The Town of Bloomfield, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. Donated commodities in the amount of $75,943 are included in the Department of Agriculture’s National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 – Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, 2 CFR 200.303 requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. In addition, the Town must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The Town did not review the vendors for compliance with the suspension and debarment requirements. We did not note that any sampled vendors were suspended or debarred, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 – Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, 2 CFR 200.303 requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. In addition, the Town must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The Town did not review the vendors for compliance with the suspension and debarment requirements. We did not note that any sampled vendors were suspended or debarred, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 – Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, 2 CFR 200.303 requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. In addition, the Town must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The Town did not review the vendors for compliance with the suspension and debarment requirements. We did not note that any sampled vendors were suspended or debarred, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 – Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, 2 CFR 200.303 requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. In addition, the Town must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The Town did not review the vendors for compliance with the suspension and debarment requirements. We did not note that any sampled vendors were suspended or debarred, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 – Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, 2 CFR 200.303 requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. In addition, the Town must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The Town did not review the vendors for compliance with the suspension and debarment requirements. We did not note that any sampled vendors were suspended or debarred, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 – Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, 2 CFR 200.303 requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. In addition, the Town must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The Town did not review the vendors for compliance with the suspension and debarment requirements. We did not note that any sampled vendors were suspended or debarred, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 – Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, 2 CFR 200.303 requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. In addition, the Town must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The Town did not review the vendors for compliance with the suspension and debarment requirements. We did not note that any sampled vendors were suspended or debarred, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 – Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, 2 CFR 200.303 requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. In addition, the Town must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The Town did not review the vendors for compliance with the suspension and debarment requirements. We did not note that any sampled vendors were suspended or debarred, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: Management agrees with the finding.