Audit 332770

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.