Finding 524891 (2024-001)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-02-28
Audit: 344253
Organization: Town of Coventry, Connecticut (CT)

AI Summary

  • Core Issue: The Town lacks controls to check for suspension and debarment in procurement activities, risking noncompliance with federal requirements.
  • Impacted Requirements: Compliance with 2 CFR Part 200, which outlines necessary procurement, suspension, and debarment procedures.
  • Recommended Follow-Up: Revise procurement policies to align with 2 CFR sections 200.318 and 200.326 to ensure compliance.

Finding Text

Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 524890 2024-001
    Significant Deficiency Repeat
  • 524892 2024-001
    Significant Deficiency Repeat
  • 524893 2024-001
    Significant Deficiency Repeat
  • 524894 2024-001
    Significant Deficiency Repeat
  • 524895 2024-001
    Significant Deficiency Repeat
  • 524896 2024-001
    Significant Deficiency Repeat
  • 524897 2024-002
    Significant Deficiency
  • 524898 2024-002
    Significant Deficiency
  • 524899 2024-002
    Significant Deficiency
  • 524900 2024-002
    Significant Deficiency
  • 524901 2024-002
    Significant Deficiency
  • 524902 2024-002
    Significant Deficiency
  • 1101332 2024-001
    Significant Deficiency Repeat
  • 1101333 2024-001
    Significant Deficiency Repeat
  • 1101334 2024-001
    Significant Deficiency Repeat
  • 1101335 2024-001
    Significant Deficiency Repeat
  • 1101336 2024-001
    Significant Deficiency Repeat
  • 1101337 2024-001
    Significant Deficiency Repeat
  • 1101338 2024-001
    Significant Deficiency Repeat
  • 1101339 2024-002
    Significant Deficiency
  • 1101340 2024-002
    Significant Deficiency
  • 1101341 2024-002
    Significant Deficiency
  • 1101342 2024-002
    Significant Deficiency
  • 1101343 2024-002
    Significant Deficiency
  • 1101344 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.84M
21.027 Coronavirus State and Local Fiscal Recovery Funds $692,897
10.555 National School Lunch Program $270,292
84.027 Special Education Grants to States $134,891
10.553 School Breakfast Program $95,757
10.560 State Administrative Expenses for Child Nutrition $46,712
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $21,328
84.173 Special Education Preschool Grants $16,704
84.010 Title I Grants to Educational Agencies $15,984
84.424 Student Support and Academic Enrichment Program $9,000
84.425 Education Stabilization Fund $5,950
10.185 Local Food for Schools Cooperative Agreement Program $4,013
10.649 Pandemic Ebt Administrative Costs $3,265