FAC Explorer

Finding 514449 (2024-002)

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 to verify that vendors are not suspended or debarred before awarding contracts.
  • Impacted Requirements: This finding relates to compliance with 2 CFR Part 200, specifically regarding procurement and vendor status checks.
  • Recommended Follow-Up: Implement a review process to ensure all potential contractors are checked against the suspended or debarred list prior to contract awards.

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 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 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 vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted 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 an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. 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
  • 514446 2024-001
    Significant Deficiency
  • 514447 2024-001
    Significant Deficiency
  • 514448 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