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.