FAC Explorer

Finding 514446 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2024-12-16
Audit: 332770
Organization: City of Norwich, Connecticut (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The City of Norwich lacks adequate internal controls for noncompetitive procurement, risking future compliance issues.
  • Impacted Requirements: Compliance with 2 CFR Part 200, specifically regarding procurement documentation and single source justifications.
  • Recommended Follow-Up: Implement controls to ensure proper documentation for single source justifications is maintained as per 2 CFR section 200.320.

Finding Text

Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance 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, suspension, and debarment. Condition: The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 514444 2024-001
    Significant Deficiency
  • 514445 2024-001
    Significant Deficiency
  • 514447 2024-001
    Significant Deficiency
  • 514448 2024-002
    Significant Deficiency
  • 514449 2024-002
    Significant Deficiency
  • 514450 2024-002
    Significant Deficiency
  • 514451 2024-002
    Significant Deficiency
  • 1090886 2024-001
    Significant Deficiency
  • 1090887 2024-001
    Significant Deficiency
  • 1090888 2024-001
    Significant Deficiency
  • 1090889 2024-001
    Significant Deficiency
  • 1090890 2024-002
    Significant Deficiency
  • 1090891 2024-002
    Significant Deficiency
  • 1090892 2024-002
    Significant Deficiency
  • 1090893 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.458 Clean Water State Revolving Fund $3.62M
10.555 National School Lunch Program $2.47M
66.468 Drinking Water State Revolving Fund $1.39M
14.218 Community Development Block Grants/entitlement Grants $1.07M
10.553 School Breakfast Program $1.04M
84.027 Special Education Grants to States $989,317
14.905 Lead Hazard Reduction Demonstration Grant Program $598,710
16.710 Public Safety Partnership and Community Policing Grants $429,161
84.010 Title I Grants to Local Educational Agencies $260,667
10.582 Fresh Fruit and Vegetable Program $165,728
84.002 Adult Education - Basic Grants to States $158,912
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $154,413
93.276 Drug-Free Communities Support Program Grants $132,654
17.259 Wioa Youth Activities $97,701
10.560 State Administrative Expenses for Child Nutrition $85,595
20.708 Natural Gas Distribution Infrastructure Safety and Modernization Grant Program $84,312
84.424 Student Support and Academic Enrichment Program $80,740
93.788 Opioid Str $75,344
97.067 Homeland Security Grant Program $60,000
84.425 Education Stabilization Fund $53,238
97.044 Assistance to Firefighters Grant $45,018
84.173 Special Education Preschool Grants $37,600
20.205 Highway Planning and Construction $30,166
84.365 English Language Acquisition State Grants $27,927
20.600 State and Community Highway Safety $22,161
10.558 Child and Adult Care Food Program $17,367
97.042 Emergency Management Performance Grants $16,743
84.287 Twenty-First Century Community Learning Centers $14,824
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $10,923
16.540 Juvenile Justice and Delinquency Prevention $10,907
97.024 Emergency Food and Shelter National Board Program $9,997
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,750
16.922 Equitable Sharing Program $7,776
10.649 Pandemic Ebt Administrative Costs $7,183
93.959 Block Grants for Prevention and Treatment of Substance Abuse $6,979
21.027 Coronavirus State and Local Fiscal Recovery Funds $6,560
20.616 National Priority Safety Programs $4,058
84.196 Education for Homeless Children and Youth $3,005
66.202 Congressionally Mandated Projects $2,668
10.559 Summer Food Service Program for Children $2,277
90.401 Help America Vote Act Requirements Payments $465