Finding Text
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Federal Award Identification Number: SLFRP0128
Grant Year: 2021
Assistance Listing Number: 21.027
Pass-Through Agency: State of Connecticut Office of Policy and Management
Pass-Through Number(s): 12060-OPM20600-29669
Award Period: June 7, 2021, through December 31, 2026
Type of Finding: Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not
debarred, suspended, or otherwise excluded.
Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found.
Questioned Costs: None
Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements.
Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards.
Repeat Finding: Yes, 2022-004
Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs.
Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Views of Responsible Officials: Management agrees with the auditors’ recommendations.