FAC Explorer

Finding 1145562 (2024-009)

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 maintain proper documentation for procurement processes, violating federal guidelines.
  • Impacted Requirements: Non-compliance with 2 CFR Part 200 procurement standards, including verification of vendor status regarding suspension and debarment.
  • Recommended Follow-Up: Develop a plan to address staff turnover, including documented policies, procedures, and cross-training to ensure compliance and maintain internal controls.

Finding Text

2024-009 – Material Weakness and Material Noncompliance – Procurement and Suspension and Debarment U.S. Department of Agriculture Passed through State of Connecticut Department of Education Child Nutrition Cluster Assistance Listing Number: 10.553 Program Name: School Breakfast Program Assistance Listing Number: 10.555 Program Name: National School Lunch Program Criteria: Per 2 CFR Part 200.320, “There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.” 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 they complied with their purchasing policy or Uniform Guidance procurement requirements for three out of six selections. The Town did not have documentation to support it verified four vendors were not suspended or debarred for 4 out of 4 selections. 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 procurement was not maintained. Questioned costs: $119,367 Context: See condition above. Identification as a repeat finding is applicable: N/A Recommendation: We recommend the Town develop and implement a comprehensive plan to address key personnel turnover. This plan should include clearly documented policies and procedures and appropriate cross-training to ensure continuity of operations and maintain adequate internal controls and retention of records. View of Responsible Officials: We agree with the finding. See corrective action plan.

Categories

Questioned Costs Procurement, Suspension & Debarment

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
  • 1145545 2024-005
    Material Weakness
  • 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

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