Finding 1175185 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-02-24

AI Summary

  • Core Issue: The Town failed to verify vendor suspension or debarment status using the System for Award Management (SAM) before awarding contracts.
  • Impacted Requirements: This oversight violates federal procurement regulations under 2 CFR Part 200, risking noncompliance and potential awards to ineligible parties.
  • Recommended Follow-Up: The Town should adhere to its updated policies by verifying vendor status against SAM prior to any federal contract or subaward and maintain documentation of this verification.

Finding Text

FINDING 2025-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Federal Agency: Environmental Protection Agency Federal Program Name: Clean Water State Revolving Fund Cluster Assistance Listing Number: 66.468 Pass-Through Agency: State of Connecticut Department of Public Health Pass-Through Number(s): 12060-DPH48770-23155, 12060-DPH48770-23149, 21018- DPH48770-42319 Compliance Requirement: Procurement and Suspension and Debarment 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 required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). Condition The Town did not verify that vendors were not suspended or debarred by checking the System for Award Management (SAM). Context The Town recently updated its purchasing policies to include checking vendors for suspension/debarment on sam.gov, however, did not verify them under this grant program. None of the vendors selected for testing were suspended or debarred. Cause As the funding was passed through a State agency, the Town had mistakenly considered it State funding and did not check the vendors for suspension/debarment. Effect Failure to verify suspension and debarment status of parties engaged in federal transactions may result in noncompliance with federal regulations, leading to the risk of making awards to ineligible parties. Recommendation We recommend that the Town follows their recently adopted policies and procedures related to suspension/debarment to ensure compliance with federal requirements. The Town should verify, prior to awarding any federal contract or subaward, that the vendor, contractor, or subrecipient is not listed on the SAM exclusions list or any other relevant suspension and debarment lists and document that the verification process was performed and maintain supporting documentation. Views of Responsible Officials and Planned Corrective Actions The Town will ensure vendors are not suspended or debarred by checking the System for Award Management (SAM), and maintain documentation showing that verification.

Corrective Action Plan

FINDING 2025-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 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 required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town did not verify that vendors were not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Ann Marie Rheault, Director of Finance (860) 738-6961. Projected Completion Date: Policy already implemented.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 1175183 2025-001
    Material Weakness Repeat
  • 1175184 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $738,246
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $461,281
15.667 HIGHLANDS CONSERVATION $442,500
84.027 SPECIAL EDUCATION GRANTS TO STATES $351,879
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $290,281
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $234,272
66.468 DRINKING WATER STATE REVOLVING FUND $153,860
10.553 SCHOOL BREAKFAST PROGRAM $144,602
20.205 HIGHWAY PLANNING AND CONSTRUCTION $90,035
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $34,916
84.425 EDUCATION STABILIZATION FUND $27,016
10.555 NATIONAL SCHOOL LUNCH PROGRAM $20,183
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $16,859
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $8,169
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $7,252
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $5,416
10.664 COOPERATIVE FORESTRY ASSISTANCE $4,975
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $3,611
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $3,457
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $912