Corrective Action Plans

2025-011 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen its written policies, procedures, and internal controls to require suspension and debarment verifications before entering into Federally funded contracts and that verification be readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  Soundthinking LLC – Police Department  The Manchester Police Department will follow its SOP - Sam.gov Verification for Subrecipients and Vendors Standard Operation Procedure (enclosed) confirming Entity Registration Status (Active / Inactive), Exclusion Status (Suspended, Debarred, Ineligible), and the Expiration Date of all vendors. This process will be completed by the Grant Coordinator in coordination with the Project Manager (if applicable). All documentation will be maintained within the official electronic grant file complying with federal retention dates. Name(s) of the contact person(s) responsible for corrective action:  Whitney Dade, Grant Coordinator, MPD Action taken in response to finding:  Environmental Partners – DPW-Highway: 712522 – DPW agrees with findings and will create a prequalification SOP to complete and record SAM.gov queries on suspensions and debarment verifications prior to entering into contracts. This will be completed within 90 days of today.  Denisco Electric - DPW-Highway: 71222 – DPW agrees with findings and will create a prequalification SOP to complete and record SAM.gov queries on suspensions and debarment verifications prior to entering into contracts. This will be completed within 90 days of today.  GMI Asphalt LLC - DPW-Highway: 712522 – DPW agrees with findings and will create a prequalification SOP to complete and record SAM.gov queries on suspensions and debarment verifications prior to entering into contracts. This will be completed within 90 days of today.  All future prequalification packages will include a requirement for Manchester DPW to complete the SAM.gov verification in addition to the other assertions already made by the contractor/engineering firm.  In addition an SOP will be created to detail how the SAM.gov verification will be conducted prior to contract and where this info for each entity will be archived for a minimum of 3 years following the end of the program. Name(s) of the contact person(s) responsible for corrective action:  Caleb Dobbins – Chief Highway Engineer, DPW Planned completion date for corrective action plan:  9/30/2026 Action taken in response to finding:  39 Beech Street LLC – Mayor’s Office / Fire Department - agrees with the finding and will create a prequalification SOP to complete, record SAM.gov queries on suspensions and debarment verifications as part of a checklist prior to entering into contracts. Name(s) of the contact person(s) responsible for corrective action:  Mayors office - Kathleen Pelissier, Grants Coordinator  Fire Department – Melissa Paulhamus, Administrative Services Manager Planned completion date for corrective action plan:  9/30/2026

2025-010 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen its internal controls over procurement and contract documentation for Federal awards. Such procedures should require that complete contract files, including executed agreements, procurement method documentation, vendor selection support, approvals, and other required supporting documentation, be retained in a centralized location and reviewed for completeness. The City should also establish monitoring procedures to ensure documentation is maintained in accordance with Federal requirements and is available timely for audit or other oversight review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  Soundthinking LLC – Police Department  The Manchester Police Department will follow the City’s procurement policy as well as its own internal Procurement Standard Operating Procedure (enclosed). Complete contract files will be maintained to include executed agreements, procurement method documentation, vendor selection support, approvals, and other required supporting documentation. Documentation will be kept in the official electronic grant file and reviewed for completeness by the Business Services Manager, Project Manager (if applicable), and Grant Coordinator. Name(s) of the contact person(s) responsible for corrective action:  Kristy Goodman, Business Services Manager and  Whitney Dade, Grant Coordinator. Planned completion date for corrective action plan:  09/30/2026 Explanation of disagreement with audit finding:  Environmental Partners – DPW-Highway: 712522 – DPW DOES NOT CONCUR with these findings. Request for documentation of Environmental Partners contract was not clearly understood by contracting agency (DPW) and was not submitted.  Requested contract documentation for the Environmental Partners contract attached. This will also be included in the CAP to be provided later to have a single document with all information. Name(s) of the contact person(s) responsible for corrective action:  Caleb Dobbins – Chief Highway Engineer, DPW

Views of Responsible Officials (unaudited): The Organization will develop a procurement and payment procedure to ensure all proper supporting documentation is obtained prior to the check disbursement.