Finding 1154222 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-09-23
Audit: 367144
Organization: Town of Norwood (MA)

AI Summary

  • Core Issue: The Town awarded contracts to two vendors without following required competitive procurement processes.
  • Impacted Requirements: This violates Federal procurement rules under 2 CFR section 200.319, leading to non-compliance.
  • Recommended Follow-up: The Town must adhere to its procurement policies to ensure compliance for future Federal awards.

Finding Text

2024-001 U.S. Department of the Treasury Passed-through Norfolk County, Massachusetts COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Material Weakness in Internal Controls over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a competitive procurement process as a result of relying on State procurement exemptions which do not apply to this Federal award. Cause: The Town did not follow its documented procurement policies and procedures. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $49,990 Repeat Finding from Prior Year: Yes; Finding 2023-002. Recommendation: The Town should review and follow its procurement procedures to ensure that competitive procurement procedures are performed on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Town’s Response: The Town concurs with the audit finding and has begun implementing the corrective actions outlined below. 1. Policy Alignment o Revise the Town’s Procurement Policy to explicitly state that federal Uniform Guidance procurement standards supersede state exemptions when federal funds are used. 2. Procedural Controls o Require a funding source review step in the requisition process: if any portion of funding is federal, staff must apply federal standards. o Incorporate a mandatory compliance checklist for all federally funded procurements, including documentation of cost/price analysis, vendor selection, and conflict of interest certifications. 3. Training & Awareness o Conduct annual training for the Procurement Manager. o Provide written desk guides / “quick reference sheets” for federal vs. state thresholds and documentation requirements. 4. Oversight & Monitoring o Director of Finance/Assistant Finance Director to review and approve all federal-funded procurement files prior to award. o Establish quarterly compliance monitoring of federal procurements, with results reported to the Town Manager via Monthly reports submitted. 5. System Enhancements o Explore Munis configuration options to flag federally funded accounts during requisition entry, ensuring the correct rules are applied. 566 Washington Street, P.O. Box 40, Norwood, MA 02062-0040 Phone No. (781) 762-1240 Responsible Parties:  Procurement Manager – day-to-day compliance Completion Date:  Policy revision and training to be completed by December 31, 2025. Compliance checklist implementation and monitoring effective immediately for all new procurements using federal funds. Submitted By: Jeffrey O’Neill Director of Finance & Town Accountant

Categories

Questioned Costs Procurement, Suspension & Debarment Material Weakness

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $3.16M
21.027 Coronavirus State and Local Fiscal Recovery Funds $539,830
10.553 School Breakfast Program $232,319
10.555 National School Lunch Program $165,149
93.276 Drug-Free Communities Support Program Grants $118,150
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $101,078
66.468 Drinking Water State Revolving Fund $71,500
84.425 Education Stabilization Fund $68,374
16.738 Edward Byrne Memorial Justice Assistance Grant Program $49,976
10.559 Summer Food Service Program for Children $43,765
84.173 Special Education Preschool Grants $26,854
10.582 Fresh Fruit and Vegetable Program $17,023
84.010 Title I Grants to Local Educational Agencies $12,000
84.365 English Language Acquisition State Grants $10,523
10.185 Local Food for Schools Cooperative Agreement Program $10,000
20.600 State and Community Highway Safety $9,275
97.025 National Urban Search and Rescue (us&r) Response System $8,925
16.607 Bulletproof Vest Partnership Program $8,239
45.310 Grants to States $6,825
84.424 Student Support and Academic Enrichment Program $6,598
97.042 Emergency Management Performance Grants $2,216
84.027 Special Education Grants to States $820
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $618