FAC Explorer

Finding 1167661 (2025-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-05
Audit: 378913
Organization: Town of North Haven, Connecticut (CT)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The Board of Education did not follow required procurement procedures for contracts over $10,000, violating federal guidelines.
  • Impacted Requirements: Compliance with procurement standards in 2 CFR sections 200.318-200.326 and local policies for contracts over $25,000.
  • Recommended Follow-Up: The Board should review and improve its procurement processes to align with both local and federal requirements.

Finding Text

Procurement Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 / 84.173 Federal Award Identification Number and Year: HO27A230021 - 2023 (84.027) HO27A240021 - 2024 (84.027) H173A240024 - 2024 (84.173) H173A230024 - 2023 (84.173) Pass-Through Agency: Connecticut State Department of Education Pass-Through Number(s): 12060-SDE64370-20977-2024 12060-SDE64370-20983-2024 12060-SDE64370-20977-2025 12060-SDE64370-20983-2025 Award Period: 7/1/2023-6/30/2025 (2024 Grant) 7/1/2024-6/30/2026 (2025 Grant) Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Board of Education failed to solicit written quotations (in noncompliance with federal UG for procurements over $10,000) related to a contract paid under the grant. Under local policy, sealed bids should have been obtained for a competitive procurement over $25,000. Questioned costs: None noted. Context: The Board of Education is required to solicit competitive quotations for contracts over $10,000 paid with federal grant funds or document a non-competitive procurement justification. Cause: The contract was renewed without conducting any procurement procedures or maintaining documentation supporting a non-competitive procurement justification. Effect: Noncompliance with local procurement policy and federal procurement guidelines. Repeat Finding: No Recommendation: We recommend that the Board of Education review its procurement processes to ensure they comply with local policies and federal guidance. Views of Responsible Officials and Planned Corrective Action: Management agrees with this finding. The Board of Education will review its procurement processes to ensure they comply with local policies and federal guidance.

Corrective Action Plan

Procurement - Special Education Cluster (IDEA) (Significant Deficiency) Description of Finding The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. The Board of Education failed to solicit written quotations (in noncompliance with federal UG for procurements over $10,000) related to a contract paid under the grant. Under local policy, sealed bids should have been obtained for a competitive procurement over $25,000. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Board of Education will review its procurement processes to ensure they comply with local policies and federal guidance. Name of Contact Person Christian Strickland, BOE Chief Operating Officer Projected Completion Date June 30, 2025

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1167657 2025-002
    Material Weakness Repeat
  • 1167658 2025-003
    Material Weakness Repeat
  • 1167659 2025-003
    Material Weakness Repeat
  • 1167660 2025-003
    Material Weakness Repeat
  • 1167662 2025-004
    Material Weakness Repeat
  • 1167663 2025-004
    Material Weakness Repeat
  • 1167664 2025-004
    Material Weakness Repeat
  • 1167665 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.50M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $394,598
84.027 SPECIAL EDUCATION GRANTS TO STATES $394,166
20.205 HIGHWAY PLANNING AND CONSTRUCTION $220,755
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $192,934
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $153,555
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $75,000
10.553 SCHOOL BREAKFAST PROGRAM $68,508
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $51,270
84.425 EDUCATION STABILIZATION FUND $48,224
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $42,184
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $34,908
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $22,654
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $20,035
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $18,270
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $13,093
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $8,775
16.922 EQUITABLE SHARING PROGRAM $7,372
45.310 GRANTS TO STATES $2,200
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $1,410
96.001 SOCIAL SECURITY DISABILITY INSURANCE $100