Finding 1130549 (2024-001)

Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agencies: Connecticut Judicial Branch and Connecticut Department of Children and Families Pass-Through Numbers: SLFRPO128, 2023-ARPA 062 Award Period: March 3, 2021 through June 30, 2025 Type of Finding: Internal Control over Compliance 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. Klingberg Family Centers, Inc. and Affiliates should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Klingberg Family Centers, Inc. and Affiliates did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Context: During our testing, it was noted that Klingberg Family Centers, Inc. and Affiliates was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Klingberg Family Centers, Inc. and Affiliates was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. 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. Recommendation: We recommend Klingberg Family Centers, Inc. and Affiliates design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.