2022-003 Procurement, Suspension and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560 / 12060-SDE64370-20508 Award Period: July 1, 2021 through June 30, 2022 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 Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. Condition: EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None Context: Although EASTCONN did not have a policy in place in conformity with the Federal Uniform Guidance criteria, EASTCONN did follow its own procedures as it relates to the contracts under the procurements applicable to EASTCONN?s major programs. Cause: EASTCONN did not formally update their procurement policy as any federal grants they receive in which procurement is required, the appropriate language is included in the grant requirements and documents. Effect: The auditor 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 that EASTCON review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
2022-003 Procurement, Suspension and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560 / 12060-SDE64370-20508 Award Period: July 1, 2021 through June 30, 2022 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 Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. Condition: EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None Context: Although EASTCONN did not have a policy in place in conformity with the Federal Uniform Guidance criteria, EASTCONN did follow its own procedures as it relates to the contracts under the procurements applicable to EASTCONN?s major programs. Cause: EASTCONN did not formally update their procurement policy as any federal grants they receive in which procurement is required, the appropriate language is included in the grant requirements and documents. Effect: The auditor 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 that EASTCON review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
2022-003 Procurement, Suspension and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560 / 12060-SDE64370-20508 Award Period: July 1, 2021 through June 30, 2022 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 Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. Condition: EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None Context: Although EASTCONN did not have a policy in place in conformity with the Federal Uniform Guidance criteria, EASTCONN did follow its own procedures as it relates to the contracts under the procurements applicable to EASTCONN?s major programs. Cause: EASTCONN did not formally update their procurement policy as any federal grants they receive in which procurement is required, the appropriate language is included in the grant requirements and documents. Effect: The auditor 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 that EASTCON review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
2022-003 Procurement, Suspension and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560 / 12060-SDE64370-20508 Award Period: July 1, 2021 through June 30, 2022 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 Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. Condition: EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None Context: Although EASTCONN did not have a policy in place in conformity with the Federal Uniform Guidance criteria, EASTCONN did follow its own procedures as it relates to the contracts under the procurements applicable to EASTCONN?s major programs. Cause: EASTCONN did not formally update their procurement policy as any federal grants they receive in which procurement is required, the appropriate language is included in the grant requirements and documents. Effect: The auditor 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 that EASTCON review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
2022-004 Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Agency: United States Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D / 84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 / 12060-SDE64370-29636-2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Compliance Finding Criteria or Specific Requirement: Management is responsible for the design, implementation and maintenance of internal controls relevant to allowability over grants expenditures. Condition: EASTCONN did not provide supporting documentation for the $3,097 payment to an employee. Per review of the employee personnel file wage agreements, CLA noted that the employee was eligible to receive a payment at the end of the year of $9,303, however $12,400 was paid. EASTCONN did not have proper controls to prevent unallowable expenditures to be reported. Questioned Costs: $3,097 Context: Out of a population of over 100 transactions and sample size of 12, one transaction was not allowed for reimbursement as the expense was not in the approved employee agreement. Cause: Controls not followed to ensure that expenditures are not charged without being included in the approved agreement. Effect: Expenditures were charged to the grant that were not allowed. Repeat Finding: No Recommendation: We recommend that EASTCONN follow controls that are in place to ensure that expenditures charged are in accordance with approved agreements. Views of Responsible Officials: Management agrees with this finding.
2022-004 Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Agency: United States Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D / 84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 / 12060-SDE64370-29636-2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Compliance Finding Criteria or Specific Requirement: Management is responsible for the design, implementation and maintenance of internal controls relevant to allowability over grants expenditures. Condition: EASTCONN did not provide supporting documentation for the $3,097 payment to an employee. Per review of the employee personnel file wage agreements, CLA noted that the employee was eligible to receive a payment at the end of the year of $9,303, however $12,400 was paid. EASTCONN did not have proper controls to prevent unallowable expenditures to be reported. Questioned Costs: $3,097 Context: Out of a population of over 100 transactions and sample size of 12, one transaction was not allowed for reimbursement as the expense was not in the approved employee agreement. Cause: Controls not followed to ensure that expenditures are not charged without being included in the approved agreement. Effect: Expenditures were charged to the grant that were not allowed. Repeat Finding: No Recommendation: We recommend that EASTCONN follow controls that are in place to ensure that expenditures charged are in accordance with approved agreements. Views of Responsible Officials: Management agrees with this finding.
2022-004 Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Agency: United States Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D / 84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 / 12060-SDE64370-29636-2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Compliance Finding Criteria or Specific Requirement: Management is responsible for the design, implementation and maintenance of internal controls relevant to allowability over grants expenditures. Condition: EASTCONN did not provide supporting documentation for the $3,097 payment to an employee. Per review of the employee personnel file wage agreements, CLA noted that the employee was eligible to receive a payment at the end of the year of $9,303, however $12,400 was paid. EASTCONN did not have proper controls to prevent unallowable expenditures to be reported. Questioned Costs: $3,097 Context: Out of a population of over 100 transactions and sample size of 12, one transaction was not allowed for reimbursement as the expense was not in the approved employee agreement. Cause: Controls not followed to ensure that expenditures are not charged without being included in the approved agreement. Effect: Expenditures were charged to the grant that were not allowed. Repeat Finding: No Recommendation: We recommend that EASTCONN follow controls that are in place to ensure that expenditures charged are in accordance with approved agreements. Views of Responsible Officials: Management agrees with this finding.
2022-003 Procurement, Suspension and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560 / 12060-SDE64370-20508 Award Period: July 1, 2021 through June 30, 2022 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 Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. Condition: EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None Context: Although EASTCONN did not have a policy in place in conformity with the Federal Uniform Guidance criteria, EASTCONN did follow its own procedures as it relates to the contracts under the procurements applicable to EASTCONN?s major programs. Cause: EASTCONN did not formally update their procurement policy as any federal grants they receive in which procurement is required, the appropriate language is included in the grant requirements and documents. Effect: The auditor 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 that EASTCON review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
2022-003 Procurement, Suspension and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560 / 12060-SDE64370-20508 Award Period: July 1, 2021 through June 30, 2022 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 Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. Condition: EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None Context: Although EASTCONN did not have a policy in place in conformity with the Federal Uniform Guidance criteria, EASTCONN did follow its own procedures as it relates to the contracts under the procurements applicable to EASTCONN?s major programs. Cause: EASTCONN did not formally update their procurement policy as any federal grants they receive in which procurement is required, the appropriate language is included in the grant requirements and documents. Effect: The auditor 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 that EASTCON review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
2022-003 Procurement, Suspension and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560 / 12060-SDE64370-20508 Award Period: July 1, 2021 through June 30, 2022 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 Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. Condition: EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None Context: Although EASTCONN did not have a policy in place in conformity with the Federal Uniform Guidance criteria, EASTCONN did follow its own procedures as it relates to the contracts under the procurements applicable to EASTCONN?s major programs. Cause: EASTCONN did not formally update their procurement policy as any federal grants they receive in which procurement is required, the appropriate language is included in the grant requirements and documents. Effect: The auditor 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 that EASTCON review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
2022-003 Procurement, Suspension and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560 / 12060-SDE64370-20508 Award Period: July 1, 2021 through June 30, 2022 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 Award requires compliance with the provisions of procurement, suspension, and debarment. EASTCONN should have internal controls designed to ensure compliance with those provisions. Condition: EASTCONN?s procurement standards do not include the required elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None Context: Although EASTCONN did not have a policy in place in conformity with the Federal Uniform Guidance criteria, EASTCONN did follow its own procedures as it relates to the contracts under the procurements applicable to EASTCONN?s major programs. Cause: EASTCONN did not formally update their procurement policy as any federal grants they receive in which procurement is required, the appropriate language is included in the grant requirements and documents. Effect: The auditor 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 that EASTCON review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
2022-004 Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Agency: United States Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D / 84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 / 12060-SDE64370-29636-2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Compliance Finding Criteria or Specific Requirement: Management is responsible for the design, implementation and maintenance of internal controls relevant to allowability over grants expenditures. Condition: EASTCONN did not provide supporting documentation for the $3,097 payment to an employee. Per review of the employee personnel file wage agreements, CLA noted that the employee was eligible to receive a payment at the end of the year of $9,303, however $12,400 was paid. EASTCONN did not have proper controls to prevent unallowable expenditures to be reported. Questioned Costs: $3,097 Context: Out of a population of over 100 transactions and sample size of 12, one transaction was not allowed for reimbursement as the expense was not in the approved employee agreement. Cause: Controls not followed to ensure that expenditures are not charged without being included in the approved agreement. Effect: Expenditures were charged to the grant that were not allowed. Repeat Finding: No Recommendation: We recommend that EASTCONN follow controls that are in place to ensure that expenditures charged are in accordance with approved agreements. Views of Responsible Officials: Management agrees with this finding.
2022-004 Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Agency: United States Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D / 84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 / 12060-SDE64370-29636-2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Compliance Finding Criteria or Specific Requirement: Management is responsible for the design, implementation and maintenance of internal controls relevant to allowability over grants expenditures. Condition: EASTCONN did not provide supporting documentation for the $3,097 payment to an employee. Per review of the employee personnel file wage agreements, CLA noted that the employee was eligible to receive a payment at the end of the year of $9,303, however $12,400 was paid. EASTCONN did not have proper controls to prevent unallowable expenditures to be reported. Questioned Costs: $3,097 Context: Out of a population of over 100 transactions and sample size of 12, one transaction was not allowed for reimbursement as the expense was not in the approved employee agreement. Cause: Controls not followed to ensure that expenditures are not charged without being included in the approved agreement. Effect: Expenditures were charged to the grant that were not allowed. Repeat Finding: No Recommendation: We recommend that EASTCONN follow controls that are in place to ensure that expenditures charged are in accordance with approved agreements. Views of Responsible Officials: Management agrees with this finding.
2022-004 Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Agency: United States Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D / 84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 / 12060-SDE64370-29636-2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Compliance Finding Criteria or Specific Requirement: Management is responsible for the design, implementation and maintenance of internal controls relevant to allowability over grants expenditures. Condition: EASTCONN did not provide supporting documentation for the $3,097 payment to an employee. Per review of the employee personnel file wage agreements, CLA noted that the employee was eligible to receive a payment at the end of the year of $9,303, however $12,400 was paid. EASTCONN did not have proper controls to prevent unallowable expenditures to be reported. Questioned Costs: $3,097 Context: Out of a population of over 100 transactions and sample size of 12, one transaction was not allowed for reimbursement as the expense was not in the approved employee agreement. Cause: Controls not followed to ensure that expenditures are not charged without being included in the approved agreement. Effect: Expenditures were charged to the grant that were not allowed. Repeat Finding: No Recommendation: We recommend that EASTCONN follow controls that are in place to ensure that expenditures charged are in accordance with approved agreements. Views of Responsible Officials: Management agrees with this finding.