FAC Explorer

Finding 558190 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-04-30
Audit: 355099
Organization: City of Providence, Rhode Island (RI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Significant deficiency in internal controls over compliance with suspension and debarment standards.
  • Impacted Requirements: Compliance with 2 CFR 200.303 regarding vendor suspension and debarment documentation.
  • Recommended Follow-Up: Retrospectively apply suspension and debarment procedures to all relevant grant-funded contracts.

Finding Text

Federal Agency: U.S. Department of Education Federal Programs: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027 and 84.173 Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23 Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201 Award Period: July 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303. Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed. Questioned Costs: None Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented. Effect: The auditor 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. Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred. Views of Responsible Officials: Management concurs with this finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 558189 2024-001
    Significant Deficiency
  • 558191 2024-001
    Significant Deficiency
  • 558192 2024-001
    Significant Deficiency
  • 1134631 2024-001
    Significant Deficiency
  • 1134632 2024-001
    Significant Deficiency
  • 1134633 2024-001
    Significant Deficiency
  • 1134634 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $49.85M
14.218 Community Development Block Grants/entitlement Grants $5.93M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $3.53M
84.424 Student Support and Academic Enrichment Program $2.68M
10.555 National School Lunch Program $1.79M
84.374 Teacher and School Leader Incentive Grants (formerly the Teacher Incentive Fund) $1.76M
20.205 Highway Planning and Construction $1.53M
14.239 Home Investment Partnerships Program $1.49M
14.241 Housing Opportunities for Persons with Aids $1.48M
84.365 English Language Acquisition State Grants $1.36M
16.753 Congressionally Recommended Awards $1.35M
17.258 Wioa Adult Program $1.28M
14.900 Lead Hazard Reduction Grant Program $1.24M
17.259 Wioa Youth Activities $1.19M
84.184 School Safely National Activities $931,344
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $728,935
84.010 Title I Grants to Local Educational Agencies $644,202
14.231 Emergency Solutions Grant Program $638,944
17.278 Wioa Dislocated Worker Formula Grants $613,224
93.137 Community Programs to Improve Minority Health $603,629
10.582 Fresh Fruit and Vegetable Program $466,861
84.027 Special Education Grants to States $421,119
97.044 Assistance to Firefighters Grant $416,693
93.136 Injury Prevention and Control Research and State and Community Based Programs $414,483
16.738 Edward Byrne Memorial Justice Assistance Grant Program $368,242
84.425 Education Stabilization Fund $321,945
16.710 Public Safety Partnership and Community Policing Grants $308,844
97.042 Emergency Management Performance Grants $199,860
93.959 Block Grants for Prevention and Treatment of Substance Abuse $193,360
97.067 Homeland Security Grant Program $149,612
84.371 Comprehensive Literacy Development $123,384
97.039 Hazard Mitigation Grant $101,043
10.553 School Breakfast Program $88,723
93.788 Opioid Str $68,403
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $67,841
16.830 Girls in the Juvenile Justice System $62,984
84.196 Education for Homeless Children and Youth $60,000
16.609 Project Safe Neighborhoods $36,000
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $27,899
84.048 Career and Technical Education -- Basic Grants to States $20,992
93.434 Every Student Succeeds Act/preschool Development Grants $15,000
84.173 Special Education Preschool Grants $7,416
97.056 Port Security Grant Program $6,501
11.463 Habitat Conservation $4,491
20.939 Safe Streets and Roads for All $2,693