FAC Explorer

Audit 339936

FY End
2024-06-30
Total Expended
$7.68M
Findings
12
Programs
22
Organization: Town of Glastonbury, Connecticut (CT)
Year: 2024 Accepted: 2025-01-27
Auditor: King King and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520272 2024-001 Significant Deficiency - I
520273 2024-001 Significant Deficiency - I
520274 2024-001 Significant Deficiency - I
520275 2024-001 Significant Deficiency - I
520276 2024-001 Significant Deficiency - I
520277 2024-001 Significant Deficiency - I
1096714 2024-001 Significant Deficiency - I
1096715 2024-001 Significant Deficiency - I
1096716 2024-001 Significant Deficiency - I
1096717 2024-001 Significant Deficiency - I
1096718 2024-001 Significant Deficiency - I
1096719 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $1.24M - 0
12.900 Language Grant Program $228,686 - 0
84.010 Title I Grants to Local Educational Agencies $198,525 - 0
10.553 School Breakfast Program $190,669 Yes 0
10.555 National School Lunch Program $153,855 Yes 0
10.560 State Administrative Expenses for Child Nutrition $139,643 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $81,708 - 0
84.425 Education Stabilization Fund $81,676 - 0
84.048 Career and Technical Education -- Basic Grants to States $56,914 - 0
84.173 Special Education Preschool Grants $31,886 - 0
20.607 Alcohol Open Container Requirements $24,656 - 0
20.616 National Priority Safety Programs $24,000 - 0
93.069 Public Health Emergency Preparedness $21,754 - 0
84.365 English Language Acquisition State Grants $20,085 - 0
84.424 Student Support and Academic Enrichment Program $14,319 - 0
97.042 Emergency Management Performance Grants $10,844 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $9,996 - 0
20.600 State and Community Highway Safety $6,417 - 0
10.649 Pandemic Ebt Administrative Costs $5,877 - 0
93.268 Immunization Cooperative Agreements $4,898 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $3,713 Yes 1
90.401 Help America Vote Act Requirements Payments $299 - 0

Contacts

Name Title Type
CVNJSJPH8U18 Keri Rowley Auditee
8606527587 Sean O'Grady Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Town of Glastonbury has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance.

Finding Details

Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Procurement and Suspension and Debarment Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context There was no process in place when the vendor selected during testing was awarded the contract. Since that time, the Town has implemented new procedures to verify vendors going forwards. None of the vendors selected for testing were suspended or debarred. Cause The Towns procurement and compliance procedures did not include a process for checking and verifying suspension and debarment status of vendors at the time of award or at periodic intervals afterwards. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town establish and implement policies and procedures to ensure compliance with suspension and debarment requirements. The Town should establish procedures to verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists. Implement a periodic review process to ensure that current vendors, contractors, and subrecipients remain eligible and are not suspended or debarred. Document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification.