FAC Explorer

Finding 518162 (2024-002)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-01-08
Audit: 336498
Organization: City of Norwalk, Connecticut (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The City’s procurement standards lack essential elements required by 2 CFR sections 200.318-326, leading to a significant deficiency in internal controls.
  • Impacted Requirements: Compliance with federal procurement regulations is at risk, as the City’s revised policy was only implemented at the end of the fiscal year.
  • Recommended Follow-Up: The City should actively monitor federal guidance to ensure ongoing compliance and timely updates to procurement standards.

Finding Text

Procurement Federal Agency: All Federal Agencies Federal Program Name: All Federal Programs Assistance Listing Number: All Assistance Listing Numbers Federal Award Identification Number and Year: N/A – applies to all Federal Programs Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: N/A 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’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: Management has implemented a revised procurement policy which complies with Uniform Guidance. However, it was not in place for the entire fiscal year. Cause: The City did not have the resources necessary to implement a conforming policy until the last month of the fiscal year under audit. Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Yes, repeat of finding 2023-001. Recommendation: We recommend that the City monitors the applicable federal guidance and standards for any future changes to be incorporated into the City’s procurement standards. Views of responsible officials: Management agrees with this finding.

Corrective Action Plan

Description of Finding: The City’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or Nonconcurrence: Management agrees with this finding. Corrective Action: Management has implemented a revised procurement policy which complies with Uniform Guidance. However, it was not in place until June 2024. Name of Contact Person: Jared Schmitt, Chief Financial Officer Projected Completion Date: June 30, 2025

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 518157 2024-003
    Significant Deficiency
  • 518158 2024-003
    Significant Deficiency
  • 518159 2024-003
    Significant Deficiency
  • 518160 2024-003
    Significant Deficiency
  • 518161 2024-003
    Significant Deficiency
  • 518163 2024-002
    Significant Deficiency Repeat
  • 518164 2024-002
    Significant Deficiency Repeat
  • 518165 2024-002
    Significant Deficiency Repeat
  • 518166 2024-002
    Significant Deficiency Repeat
  • 518167 2024-002
    Significant Deficiency Repeat
  • 518168 2024-002
    Significant Deficiency Repeat
  • 518169 2024-002
    Significant Deficiency Repeat
  • 518170 2024-002
    Significant Deficiency Repeat
  • 518171 2024-002
    Significant Deficiency Repeat
  • 518172 2024-002
    Significant Deficiency Repeat
  • 518173 2024-002
    Significant Deficiency Repeat
  • 518174 2024-002
    Significant Deficiency Repeat
  • 518175 2024-002
    Significant Deficiency Repeat
  • 518176 2024-002
    Significant Deficiency Repeat
  • 518177 2024-002
    Significant Deficiency Repeat
  • 518178 2024-002
    Significant Deficiency Repeat
  • 518179 2024-002
    Significant Deficiency Repeat
  • 518180 2024-002
    Significant Deficiency Repeat
  • 518181 2024-002
    Significant Deficiency Repeat
  • 518182 2024-002
    Significant Deficiency Repeat
  • 518183 2024-002
    Significant Deficiency Repeat
  • 518184 2024-002
    Significant Deficiency Repeat
  • 518185 2024-002
    Significant Deficiency Repeat
  • 518186 2024-002
    Significant Deficiency Repeat
  • 518187 2024-002
    Significant Deficiency Repeat
  • 518188 2024-002
    Significant Deficiency Repeat
  • 518189 2024-002
    Significant Deficiency Repeat
  • 518190 2024-002
    Significant Deficiency Repeat
  • 518191 2024-002
    Significant Deficiency Repeat
  • 518192 2024-002
    Significant Deficiency Repeat
  • 518193 2024-002
    Significant Deficiency Repeat
  • 518194 2024-002
    Significant Deficiency Repeat
  • 518195 2024-002
    Significant Deficiency Repeat
  • 518196 2024-002
    Significant Deficiency Repeat
  • 518197 2024-002
    Significant Deficiency Repeat
  • 518198 2024-002
    Significant Deficiency Repeat
  • 518199 2024-002
    Significant Deficiency Repeat
  • 518200 2024-002
    Significant Deficiency Repeat
  • 518201 2024-002
    Significant Deficiency Repeat
  • 518202 2024-002
    Significant Deficiency Repeat
  • 518203 2024-002
    Significant Deficiency Repeat
  • 518204 2024-002
    Significant Deficiency Repeat
  • 518205 2024-002
    Significant Deficiency Repeat
  • 518206 2024-002
    Significant Deficiency Repeat
  • 518207 2024-002
    Significant Deficiency Repeat
  • 518208 2024-002
    Significant Deficiency Repeat
  • 518209 2024-002
    Significant Deficiency Repeat
  • 518210 2024-002
    Significant Deficiency Repeat
  • 518211 2024-002
    Significant Deficiency Repeat
  • 518212 2024-002
    Significant Deficiency Repeat
  • 518213 2024-002
    Significant Deficiency Repeat
  • 518214 2024-002
    Significant Deficiency Repeat
  • 518215 2024-002
    Significant Deficiency Repeat
  • 518216 2024-002
    Significant Deficiency Repeat
  • 518217 2024-002
    Significant Deficiency Repeat
  • 518218 2024-002
    Significant Deficiency Repeat
  • 518219 2024-002
    Significant Deficiency Repeat
  • 518220 2024-002
    Significant Deficiency Repeat
  • 518221 2024-002
    Significant Deficiency Repeat
  • 518222 2024-002
    Significant Deficiency Repeat
  • 518223 2024-002
    Significant Deficiency Repeat
  • 518224 2024-002
    Significant Deficiency Repeat
  • 518225 2024-002
    Significant Deficiency Repeat
  • 518226 2024-002
    Significant Deficiency Repeat
  • 518227 2024-002
    Significant Deficiency Repeat
  • 518228 2024-002
    Significant Deficiency Repeat
  • 1094599 2024-003
    Significant Deficiency
  • 1094600 2024-003
    Significant Deficiency
  • 1094601 2024-003
    Significant Deficiency
  • 1094602 2024-003
    Significant Deficiency
  • 1094603 2024-003
    Significant Deficiency
  • 1094604 2024-002
    Significant Deficiency Repeat
  • 1094605 2024-002
    Significant Deficiency Repeat
  • 1094606 2024-002
    Significant Deficiency Repeat
  • 1094607 2024-002
    Significant Deficiency Repeat
  • 1094608 2024-002
    Significant Deficiency Repeat
  • 1094609 2024-002
    Significant Deficiency Repeat
  • 1094610 2024-002
    Significant Deficiency Repeat
  • 1094611 2024-002
    Significant Deficiency Repeat
  • 1094612 2024-002
    Significant Deficiency Repeat
  • 1094613 2024-002
    Significant Deficiency Repeat
  • 1094614 2024-002
    Significant Deficiency Repeat
  • 1094615 2024-002
    Significant Deficiency Repeat
  • 1094616 2024-002
    Significant Deficiency Repeat
  • 1094617 2024-002
    Significant Deficiency Repeat
  • 1094618 2024-002
    Significant Deficiency Repeat
  • 1094619 2024-002
    Significant Deficiency Repeat
  • 1094620 2024-002
    Significant Deficiency Repeat
  • 1094621 2024-002
    Significant Deficiency Repeat
  • 1094622 2024-002
    Significant Deficiency Repeat
  • 1094623 2024-002
    Significant Deficiency Repeat
  • 1094624 2024-002
    Significant Deficiency Repeat
  • 1094625 2024-002
    Significant Deficiency Repeat
  • 1094626 2024-002
    Significant Deficiency Repeat
  • 1094627 2024-002
    Significant Deficiency Repeat
  • 1094628 2024-002
    Significant Deficiency Repeat
  • 1094629 2024-002
    Significant Deficiency Repeat
  • 1094630 2024-002
    Significant Deficiency Repeat
  • 1094631 2024-002
    Significant Deficiency Repeat
  • 1094632 2024-002
    Significant Deficiency Repeat
  • 1094633 2024-002
    Significant Deficiency Repeat
  • 1094634 2024-002
    Significant Deficiency Repeat
  • 1094635 2024-002
    Significant Deficiency Repeat
  • 1094636 2024-002
    Significant Deficiency Repeat
  • 1094637 2024-002
    Significant Deficiency Repeat
  • 1094638 2024-002
    Significant Deficiency Repeat
  • 1094639 2024-002
    Significant Deficiency Repeat
  • 1094640 2024-002
    Significant Deficiency Repeat
  • 1094641 2024-002
    Significant Deficiency Repeat
  • 1094642 2024-002
    Significant Deficiency Repeat
  • 1094643 2024-002
    Significant Deficiency Repeat
  • 1094644 2024-002
    Significant Deficiency Repeat
  • 1094645 2024-002
    Significant Deficiency Repeat
  • 1094646 2024-002
    Significant Deficiency Repeat
  • 1094647 2024-002
    Significant Deficiency Repeat
  • 1094648 2024-002
    Significant Deficiency Repeat
  • 1094649 2024-002
    Significant Deficiency Repeat
  • 1094650 2024-002
    Significant Deficiency Repeat
  • 1094651 2024-002
    Significant Deficiency Repeat
  • 1094652 2024-002
    Significant Deficiency Repeat
  • 1094653 2024-002
    Significant Deficiency Repeat
  • 1094654 2024-002
    Significant Deficiency Repeat
  • 1094655 2024-002
    Significant Deficiency Repeat
  • 1094656 2024-002
    Significant Deficiency Repeat
  • 1094657 2024-002
    Significant Deficiency Repeat
  • 1094658 2024-002
    Significant Deficiency Repeat
  • 1094659 2024-002
    Significant Deficiency Repeat
  • 1094660 2024-002
    Significant Deficiency Repeat
  • 1094661 2024-002
    Significant Deficiency Repeat
  • 1094662 2024-002
    Significant Deficiency Repeat
  • 1094663 2024-002
    Significant Deficiency Repeat
  • 1094664 2024-002
    Significant Deficiency Repeat
  • 1094665 2024-002
    Significant Deficiency Repeat
  • 1094666 2024-002
    Significant Deficiency Repeat
  • 1094667 2024-002
    Significant Deficiency Repeat
  • 1094668 2024-002
    Significant Deficiency Repeat
  • 1094669 2024-002
    Significant Deficiency Repeat
  • 1094670 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $3.54M
84.010 Title I Grants to Local Educational Agencies $1.80M
10.553 School Breakfast Program $1.11M
14.218 Community Development Block Grants/entitlement Grants $1.09M
84.027 Special Education Grants to States $314,366
21.027 Coronavirus State and Local Fiscal Recovery Funds $308,511
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $286,365
10.560 State Administrative Expenses for Child Nutrition $269,894
84.048 Career and Technical Education -- Basic Grants to States $246,316
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $220,793
84.165 Magnet Schools Assistance $218,204
84.365 English Language Acquisition State Grants $187,127
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $185,786
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $169,148
10.582 Fresh Fruit and Vegetable Program $149,852
12.357 Rotc Language and Culture Training Grants $130,575
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $120,191
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $90,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $73,615
20.616 National Priority Safety Programs $64,597
16.710 Public Safety Partnership and Community Policing Grants $63,116
84.173 Special Education Preschool Grants $60,724
93.069 Public Health Emergency Preparedness $51,580
93.268 Immunization Cooperative Agreements $41,643
97.056 Port Security Grant Program $36,467
84.425 Education Stabilization Fund $35,424
20.600 State and Community Highway Safety $26,060
20.607 Alcohol Open Container Requirements $25,211
93.758 Preventive Health and Health Services Block Grant $24,679
10.559 Summer Food Service Program for Children $22,354
15.277 Refuge Revenue Sharing Grant $19,925
16.607 Bulletproof Vest Partnership Program $19,393
16.609 Project Safe Neighborhoods $19,380
10.649 Pandemic Ebt Administrative Costs $18,275
10.185 Local Food for Schools Cooperative Agreement Program $14,735
97.042 Emergency Management Performance Grants $10,943
84.424 Student Support and Academic Enrichment Program $9,591
90.401 Help America Vote Act Requirements Payments $9,468
93.136 Injury Prevention and Control Research and State and Community Based Programs $5,546
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $4,901
20.205 Highway Planning and Construction $4,262
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $20