Finding Text
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery
Assistance Listing Number: 21.027
Pass-Through Agency: State of Connecticut Office of Policy and Management
Pass-Through Number(s): 12060-OPM20600-29669
Award Period: March 3, 2021 through December 31, 2024
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria
The Town must verify that an entity with which the Town plans to enter into a covered transaction is not
debarred, suspended, or otherwise excluded.
Condition
The Town does not have formal policies or procedures in place for verification that an entity with which
the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Questioned Costs None noted.
Context
Although the Town did not have formal policies or procedures in place in conformity with the federal
Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any
suspended/debarred vendors.
Effect
With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it
relates to federal suspension and debarment requirements.
Cause
The Town’s policy has not been updated to be in compliance with these requirements.
Recommendation
We recommend that the Town review its formal procurement policies and make necessary revisions to
formally include policies and procedures to meet the requirements for verification that an entity with
which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise
excluded.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with the auditors’ recommendations. Corrective action will be taken to ensure the
policy is updated and the correct procurement procedures are followed.