Finding 1170903 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-29

AI Summary

  • Core Issue: The Organization failed to check vendors for suspension and debarment, violating federal guidelines.
  • Impacted Requirements: Non-compliance with §200.213 and §180.300 regarding vendor eligibility for federal assistance.
  • Recommended Follow-up: Create and implement a written procedure for vendor reviews to ensure compliance with federal requirements.

Finding Text

Finding 2025.001: Procurement, Suspension and Debarment - Significant Deficiency Grantor: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 24MHA2102, 22MHA48ARPA, DPH20250056PSA, and SLFRPO128 - 2024 and 2025 Pass-through Entity: State of Connecticut Department of Mental Health and Addiction Services, State of Connecticut Council of Family Service Agencies, Inc., State of Connecticut Department of Public Health, State of Connecticut Department of Children and Families, and Connecticut Coalition Against Domestic Violence Criteria In accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition There was no evidence that the Organization reviewed vendors for suspension and debarment in accordance with the Uniform Guidance requirements. Cause The Organization did not have adequate controls to illustrate review of vendors for any suspensions or debarment. Effect or Potential Effect The Organization may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None Context We selected a sample of seven vendors for suspension and debarment for testing. For all seven vendors tested, management did not provide adequate supporting documentation for the review and approval of each vendor as to whether they have been suspended or debarred. Identification of Repeat Finding No Recommendation The Organization should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree with the finding and will implement additional controls to ensure vendors are being reviewed for suspension and debarment and there is evidence of a formal review being performed.

Corrective Action Plan

Finding 2025.001 - Procurement, Suspension and Debarment Recommendation The Organization should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Repeat Finding No Action Taken Business Office will verify compliance for all new vendors and conduct annual compliance review of existing vendors. Human Resources will verify compliance for all new hires and conduct annual compliance review of existing employees.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 1170904 2025-002
    Material Weakness Repeat
  • 1170905 2025-002
    Material Weakness Repeat
  • 1170906 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.69M
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $1.18M
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $527,403
93.788 OPIOID STR $301,500
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $289,736
14.267 CONTINUUM OF CARE PROGRAM $250,892
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $240,257
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $179,649
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $85,000
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $72,796
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $21,917
93.667 SOCIAL SERVICES BLOCK GRANT $5,246
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $4,520