Finding Text
Federal Agency: Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: Various
Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven
Pass-Through Numbers: Various
Award Period: Various
Type of Finding: • Significant Deficiency in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance.
Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326.
Questioned Costs: No costs have been questioned.
Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program.
Cause: Management was unaware of the restrictive requirements of the procurement standards.
Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement.
Repeat Finding: Finding does not represent a repeat finding.
Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy 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 concurs with the finding. Refer to the separate corrective action plan.