FAC Explorer

Finding 1145545 (2024-005)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-06-30
Audit: 360711
Organization: Town of Greenwich, Connecticut (CT)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The Town failed to verify that seven vendors were not suspended or debarred before entering contracts, violating federal requirements.
  • Impacted Requirements: Compliance with 2 CFR Part 200 is essential for procurement processes, particularly regarding suspension and debarment checks.
  • Recommended Follow-Up: Implement controls to ensure procurement files consistently include necessary suspension and debarment verification documentation.

Finding Text

2024-005 Material Weakness and Noncompliance, Suspension and Debarment U.S. Department of Treasury Passed through the State of Connecticut Office of Policy and Management Assistance Listing Number: 21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Education Passed through the State of Connecticut Department of Education Special Education Cluster (IDEA) Assistance Listing Number: 84.027 Program Name: Special Education Grants to States Assistance Listing Number: 84.027 Program Name: COVID-19 Special Education Grants to State Grants Assistance Listing Number: 84.173 Program Name: Special Education Preschool Grants Assistance Listing Number: 84.173 Program Name: COVID-19 Special Education Preschool Grants Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the nonfederal 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: The Town did not have documentation to support verification that seven vendors were not excluded from federal contracts due to debarment or suspension. Cause: Due to significant staff turnover within the Greenwich Public Schools finance function during the audit period, established controls related to procurement were not consistently applied or effectively monitored. Effect: Documentation of the requirement for suspension and debarment was not maintained. Contracts could be made with entities on the suspended and debarred list. Questioned costs: None. Context: See condition above. There was no documentation for 3 out of 9 selections tested. Identification as a repeat finding if applicable: N/A Recommendation: We recommend the Town implement specific controls to ensure procurement files include suspension and debarment verification, where required. View of responsible officials: We agree with the finding. See corrective action plan.

Categories

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 569051 2024-003
    Significant Deficiency Repeat
  • 569052 2024-003
    Significant Deficiency Repeat
  • 569053 2024-003
    Significant Deficiency Repeat
  • 569054 2024-003
    Significant Deficiency Repeat
  • 569055 2024-003
    Significant Deficiency Repeat
  • 569056 2024-003
    Significant Deficiency Repeat
  • 569057 2024-003
    Significant Deficiency Repeat
  • 569058 2024-003
    Significant Deficiency Repeat
  • 569059 2024-003
    Significant Deficiency Repeat
  • 569060 2024-003
    Significant Deficiency Repeat
  • 569061 2024-003
    Significant Deficiency Repeat
  • 569062 2024-003
    Significant Deficiency Repeat
  • 569063 2024-003
    Significant Deficiency Repeat
  • 569064 2024-003
    Significant Deficiency Repeat
  • 569065 2024-003
    Significant Deficiency Repeat
  • 569066 2024-003
    Significant Deficiency Repeat
  • 569067 2024-003
    Significant Deficiency Repeat
  • 569068 2024-003
    Significant Deficiency Repeat
  • 569069 2024-003
    Significant Deficiency Repeat
  • 569070 2024-003
    Significant Deficiency Repeat
  • 569071 2024-003
    Significant Deficiency Repeat
  • 569072 2024-003
    Significant Deficiency Repeat
  • 569073 2024-003
    Significant Deficiency Repeat
  • 569074 2024-003
    Significant Deficiency Repeat
  • 569075 2024-003
    Significant Deficiency Repeat
  • 569076 2024-003
    Significant Deficiency Repeat
  • 569077 2024-003
    Significant Deficiency Repeat
  • 569078 2024-003
    Significant Deficiency Repeat
  • 569079 2024-003
    Significant Deficiency Repeat
  • 569080 2024-004
    Material Weakness Repeat
  • 569081 2024-004
    Material Weakness Repeat
  • 569082 2024-004
    Material Weakness Repeat
  • 569083 2024-004
    Material Weakness Repeat
  • 569084 2024-004
    Material Weakness Repeat
  • 569085 2024-004
    Material Weakness Repeat
  • 569086 2024-004
    Material Weakness Repeat
  • 569087 2024-004
    Material Weakness Repeat
  • 569088 2024-004
    Material Weakness Repeat
  • 569089 2024-004
    Material Weakness Repeat
  • 569090 2024-004
    Material Weakness Repeat
  • 569091 2024-004
    Material Weakness Repeat
  • 569092 2024-004
    Material Weakness Repeat
  • 569093 2024-004
    Material Weakness Repeat
  • 569094 2024-004
    Material Weakness Repeat
  • 569095 2024-004
    Material Weakness Repeat
  • 569096 2024-004
    Material Weakness Repeat
  • 569097 2024-004
    Material Weakness Repeat
  • 569098 2024-004
    Material Weakness Repeat
  • 569099 2024-004
    Material Weakness Repeat
  • 569100 2024-004
    Material Weakness Repeat
  • 569101 2024-004
    Material Weakness Repeat
  • 569102 2024-004
    Material Weakness Repeat
  • 569103 2024-005
    Material Weakness
  • 569104 2024-005
    Material Weakness
  • 569105 2024-005
    Material Weakness
  • 569106 2024-005
    Material Weakness
  • 569107 2024-005
    Material Weakness
  • 569108 2024-005
    Material Weakness
  • 569109 2024-005
    Material Weakness
  • 569110 2024-005
    Material Weakness
  • 569111 2024-006
    Material Weakness
  • 569112 2024-006
    Material Weakness
  • 569113 2024-007
    Material Weakness
  • 569114 2024-007
    Material Weakness
  • 569115 2024-008
    Material Weakness
  • 569116 2024-008
    Material Weakness
  • 569117 2024-008
    Material Weakness
  • 569118 2024-008
    Material Weakness
  • 569119 2024-009
    Material Weakness
  • 569120 2024-009
    Material Weakness
  • 1145493 2024-003
    Significant Deficiency Repeat
  • 1145494 2024-003
    Significant Deficiency Repeat
  • 1145495 2024-003
    Significant Deficiency Repeat
  • 1145496 2024-003
    Significant Deficiency Repeat
  • 1145497 2024-003
    Significant Deficiency Repeat
  • 1145498 2024-003
    Significant Deficiency Repeat
  • 1145499 2024-003
    Significant Deficiency Repeat
  • 1145500 2024-003
    Significant Deficiency Repeat
  • 1145501 2024-003
    Significant Deficiency Repeat
  • 1145502 2024-003
    Significant Deficiency Repeat
  • 1145503 2024-003
    Significant Deficiency Repeat
  • 1145504 2024-003
    Significant Deficiency Repeat
  • 1145505 2024-003
    Significant Deficiency Repeat
  • 1145506 2024-003
    Significant Deficiency Repeat
  • 1145507 2024-003
    Significant Deficiency Repeat
  • 1145508 2024-003
    Significant Deficiency Repeat
  • 1145509 2024-003
    Significant Deficiency Repeat
  • 1145510 2024-003
    Significant Deficiency Repeat
  • 1145511 2024-003
    Significant Deficiency Repeat
  • 1145512 2024-003
    Significant Deficiency Repeat
  • 1145513 2024-003
    Significant Deficiency Repeat
  • 1145514 2024-003
    Significant Deficiency Repeat
  • 1145515 2024-003
    Significant Deficiency Repeat
  • 1145516 2024-003
    Significant Deficiency Repeat
  • 1145517 2024-003
    Significant Deficiency Repeat
  • 1145518 2024-003
    Significant Deficiency Repeat
  • 1145519 2024-003
    Significant Deficiency Repeat
  • 1145520 2024-003
    Significant Deficiency Repeat
  • 1145521 2024-003
    Significant Deficiency Repeat
  • 1145522 2024-004
    Material Weakness Repeat
  • 1145523 2024-004
    Material Weakness Repeat
  • 1145524 2024-004
    Material Weakness Repeat
  • 1145525 2024-004
    Material Weakness Repeat
  • 1145526 2024-004
    Material Weakness Repeat
  • 1145527 2024-004
    Material Weakness Repeat
  • 1145528 2024-004
    Material Weakness Repeat
  • 1145529 2024-004
    Material Weakness Repeat
  • 1145530 2024-004
    Material Weakness Repeat
  • 1145531 2024-004
    Material Weakness Repeat
  • 1145532 2024-004
    Material Weakness Repeat
  • 1145533 2024-004
    Material Weakness Repeat
  • 1145534 2024-004
    Material Weakness Repeat
  • 1145535 2024-004
    Material Weakness Repeat
  • 1145536 2024-004
    Material Weakness Repeat
  • 1145537 2024-004
    Material Weakness Repeat
  • 1145538 2024-004
    Material Weakness Repeat
  • 1145539 2024-004
    Material Weakness Repeat
  • 1145540 2024-004
    Material Weakness Repeat
  • 1145541 2024-004
    Material Weakness Repeat
  • 1145542 2024-004
    Material Weakness Repeat
  • 1145543 2024-004
    Material Weakness Repeat
  • 1145544 2024-004
    Material Weakness Repeat
  • 1145546 2024-005
    Material Weakness
  • 1145547 2024-005
    Material Weakness
  • 1145548 2024-005
    Material Weakness
  • 1145549 2024-005
    Material Weakness
  • 1145550 2024-005
    Material Weakness
  • 1145551 2024-005
    Material Weakness
  • 1145552 2024-005
    Material Weakness
  • 1145553 2024-006
    Material Weakness
  • 1145554 2024-006
    Material Weakness
  • 1145555 2024-007
    Material Weakness
  • 1145556 2024-007
    Material Weakness
  • 1145557 2024-008
    Material Weakness
  • 1145558 2024-008
    Material Weakness
  • 1145559 2024-008
    Material Weakness
  • 1145560 2024-008
    Material Weakness
  • 1145561 2024-009
    Material Weakness
  • 1145562 2024-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.25M
84.010 Title I Grants to Local Educational Agencies $1.86M
10.555 National School Lunch Program $943,978
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $389,021
84.027 Special Education Grants to States $327,591
10.560 State Administrative Expenses for Child Nutrition $197,266
21.027 Coronavirus State and Local Fiscal Recovery Funds $173,886
10.553 School Breakfast Program $115,177
84.048 Career and Technical Education -- Basic Grants to States $93,095
97.042 Emergency Management Performance Grants $62,527
84.173 Special Education Preschool Grants $51,537
84.424 Student Support and Academic Enrichment Program $36,869
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $35,229
84.365 English Language Acquisition State Grants $34,948
20.205 Highway Planning and Construction $33,334
20.616 National Priority Safety Programs $28,614
14.218 Community Development Block Grants/entitlement Grants $20,399
93.268 Immunization Cooperative Agreements $16,300
10.649 Pandemic Ebt Administrative Costs $9,795
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,740
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,841