FAC Explorer

Audit 316014

FY End
2023-06-30
Total Expended
$12.45M
Findings
16
Programs
25
Organization: City of Torrington, Connecticut (CT)
Year: 2023 Accepted: 2024-07-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479485 2023-002 Significant Deficiency Yes L
479486 2023-002 Significant Deficiency Yes L
479487 2023-002 Significant Deficiency Yes L
479488 2023-002 Significant Deficiency Yes L
479489 2023-003 Significant Deficiency Yes I
479490 2023-003 Significant Deficiency Yes I
479491 2023-003 Significant Deficiency Yes I
479492 2023-003 Significant Deficiency Yes I
1055927 2023-002 Significant Deficiency Yes L
1055928 2023-002 Significant Deficiency Yes L
1055929 2023-002 Significant Deficiency Yes L
1055930 2023-002 Significant Deficiency Yes L
1055931 2023-003 Significant Deficiency Yes I
1055932 2023-003 Significant Deficiency Yes I
1055933 2023-003 Significant Deficiency Yes I
1055934 2023-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.47M Yes 2
10.555 National School Lunch Program $2.05M - 0
10.766 Community Facilities Loans and Grants $1.10M Yes 0
10.553 School Breakfast Program $648,076 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $539,139 Yes 0
84.010 Title I Grants to Local Educational Agencies $328,688 Yes 0
84.027 Special Education_grants to States $314,281 Yes 0
10.560 State Administrative Expenses for Child Nutrition $103,695 - 0
84.048 Career and Technical Education -- Basic Grants to States $73,705 - 0
84.367 Improving Teacher Quality State Grants $73,609 - 0
93.053 Nutrition Services Incentive Program $69,556 Yes 0
15.954 National Park Service Conservation, Protection, Outreach, and Education $61,433 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $54,853 - 0
84.002 Adult Education - Basic Grants to States $50,000 - 0
20.607 Alcohol Open Container Requirements $45,377 - 0
84.365 English Language Acquisition State Grants $35,589 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $33,550 - 0
84.424 Student Support and Academic Enrichment Program $18,492 - 0
93.788 Opioid Str $9,715 - 0
90.401 Help America Vote Act Requirements Payments $7,249 - 0
84.425 Education Stabilization Fund $6,339 Yes 0
10.649 Pandemic Ebt Administrative Costs $6,275 - 0
20.616 National Priority Safety Programs $5,586 - 0
20.600 State and Community Highway Safety $935 - 0
84.173 Special Education_preschool Grants $221 Yes 0

Contacts

Name Title Type
KE15VQ9XP2Z6 Olivia Derosa Auditee
8604892204 Leslie Zoll 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 City of Torrington, 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 City of Torrington, 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 Torrington, 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 City of Torrington, 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 $207,404 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 the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.