Finding 46192 (2022-002)

Finding No. 2022-002 Suspension and Debarment Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors? recommendations.