Finding 1094160 (2024-001)

Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Listing Number: 21.027 Pass-Through Agency: State of Connecticut Department of Mental Health and Addiction Services, City of New Haven Pass-Through Number: 22MHA2052POS01, 2023-CON-0559 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Suspension and debarment verification was not performed before entering into a covered transaction for 1 out of 2 vendors tested. Questioned costs: None Context: For 1 out of 2 vendors tested during testing over suspension and debarment, we noted that that the suspension and debarment verification was not performed before entering into a covered transaction with the vendor. Cause: Lack of controls over suspension and debarment Effect: Suspension and debarment verification was not performed before entering into a covered transaction. Repeat Finding: No Recommendation: We recommend that the Organization implement controls to ensure that suspension and debarment verification is performed before entering into a covered transaction with a vendor. Views of Responsible Officials: There is no disagreement with the audit finding.