Finding 391101 (2023-001)

Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4547 - 2021 Pass-Through Agency: Rhode Island Department of Revenue Pass-Through Number: Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Recipients are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in 2 CFR 200.303. Condition: While the Town does perform procedures to verify that entities are not suspended or debarred before entering into transactions, there is no formal policy and the procedures performed are not documented. Questioned Costs: None Cause: The Town does not have policies and procedures designed to ensure that appropriate written documentation is maintained for verifying that entities entered into transactions with are not suspended or debarred. Effect: The Town may enter into a transaction with an entity who is suspended or debarred. Recommendation: We recommend that the Town develop policies and procedures to ensure that appropriate written documentation is maintained regarding steps taken to verify entities entered into transactions with are not suspended or debarred. Views of Responsible Officials: Management concurs with this finding.