Finding Text
Federal Agency: Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027/84.173
Pass-Through Agency: State of Connecticut Department of Education
Pass-Through Number(s): 12060-SDE64370-20977/20983
Award Period: July 1, 2022 through June 30, 2023
Type of Finding: Significant Deficiency of Internal Control over Compliance
Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds,
recipients must verify that such contractors and subrecipients are not suspended, debarred, or
otherwise excluded.
Section III – Findings and Questioned Costs – Major Federal Programs (Continued)
Condition: The BOE does not have a policy in place indicating a review over vendors to ensure they
are not suspended and debarred.
Questioned Costs: None noted.
Context: Although the BOE did not have a policy in place in conformity with the federal Uniform
Guidance criteria, the entities for which the BOE made purchases from were not debarred, suspended,
or otherwise excluded.
Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred.
Effect: None noted.
Repeat Finding: No
Recommendation: We recommend that the BOE policies be updated to include that vendors will be
reviewed to ensure they are not suspended and debarred.
Views of Responsible Officials: Management agrees with the auditors’ recommendations.