Audit 344253

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.

Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.