FAC Explorer

Finding 512010 (2023-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-11-25
Audit: 329761
Organization: Town of Enfield, Connecticut (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The Board of Education lacks a compliant procurement policy as required by federal guidelines.
  • Impacted Requirements: Noncompliance with 2 CFR Part 200 procurement standards increases risk for federal funding issues.
  • Recommended Follow-Up: The Board should update its procurement policies to align with federal requirements and ensure compliance.

Finding Text

Federal Agency: Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555 Federal Award Identification Number and Year: 12060-SDE64370-20560 Pass-Through Agency: State Department of Education Pass-Through Number(s): N/A Award Period: 7/1/2022 - 6/30/2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters (Noncompliance) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement standards. Condition: The Board of Education’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, the Board of Education did follow their purchasing policies. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: With the absence of a compliant policy, the Board of Education is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Board of Education review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials and Planned Corrective Action: Management agrees with this finding and is in process of developing a formal policy.

Corrective Action Plan

The Town and the Board of Education have prepared and implemented a written policy for purchases using federal funds.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 512011 2023-004
    Significant Deficiency Repeat
  • 512012 2023-003
    Significant Deficiency
  • 512013 2023-004
    Significant Deficiency Repeat
  • 512014 2023-003
    Significant Deficiency
  • 512015 2023-004
    Significant Deficiency Repeat
  • 512016 2023-004
    Significant Deficiency Repeat
  • 512017 2023-004
    Significant Deficiency Repeat
  • 512018 2023-004
    Significant Deficiency Repeat
  • 512019 2023-004
    Significant Deficiency Repeat
  • 512020 2023-004
    Significant Deficiency Repeat
  • 512021 2023-004
    Significant Deficiency Repeat
  • 512022 2023-004
    Significant Deficiency Repeat
  • 1088452 2023-003
    Significant Deficiency
  • 1088453 2023-004
    Significant Deficiency Repeat
  • 1088454 2023-003
    Significant Deficiency
  • 1088455 2023-004
    Significant Deficiency Repeat
  • 1088456 2023-003
    Significant Deficiency
  • 1088457 2023-004
    Significant Deficiency Repeat
  • 1088458 2023-004
    Significant Deficiency Repeat
  • 1088459 2023-004
    Significant Deficiency Repeat
  • 1088460 2023-004
    Significant Deficiency Repeat
  • 1088461 2023-004
    Significant Deficiency Repeat
  • 1088462 2023-004
    Significant Deficiency Repeat
  • 1088463 2023-004
    Significant Deficiency Repeat
  • 1088464 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.20M
32.009 Emergency Connectivity Fund Program $1.01M
20.205 Highway Planning and Construction $797,180
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $543,189
84.010 Title I Grants to Local Educational Agencies $516,209
10.553 School Breakfast Program $383,241
93.575 Child Care and Development Block Grant $301,135
93.600 Head Start $287,897
84.165 Magnet Schools Assistance $227,714
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $144,038
10.560 State Administrative Expenses for Child Nutrition $121,662
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $112,375
84.048 Career and Technical Education -- Basic Grants to States $84,381
20.607 Alcohol Open Container Requirements $60,643
84.173 Special Education Preschool Grants $53,181
84.002 Adult Education - Basic Grants to States $40,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $34,000
93.434 Every Student Succeeds Act/preschool Development Grants $28,562
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $25,571
93.799 Cara Act � Comprehensive Addiction and Recovery Act of 2016 $25,153
84.365 English Language Acquisition State Grants $18,807
10.558 Child and Adult Care Food Program $13,879
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,777
90.401 Help America Vote Act Requirements Payments $11,492
84.424 Student Support and Academic Enrichment Program $10,834
10.649 Pandemic Ebt Administrative Costs $10,038
84.027 Special Education Grants to States $10,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $6,513
84.425 Education Stabilization Fund $5,005
93.276 Drug-Free Communities Support Program Grants $3,125
20.600 State and Community Highway Safety $3,008
12.401 National Guard Military Operations and Maintenance (o&m) Projects $727