Finding Text
Federal Agency: 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 Management
Pass-Through Number(s): 12060-OPM20600-29669
Award Period: July 1, 2022 through June 30, 2023
Federal Agency: Department of the Transportation
Federal Program Name: Highway Planning and Construction
Assistance Listing Number: 20.205
Pass-Through Agency: State of Connecticut Department of Transportation
Pass-Through Number(s): 12062-DOT57191-22108
Award Period: July 1, 2022 through June 30, 2023
Type of Finding: Significant Deficiency of Internal Control over Compliance
Section III – Findings and Questioned Costs – Major Federal Programs (Continued)
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.
Condition: The Town 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 Town did not have a policy in place in conformity with the federal Uniform
Guidance criteria, the entities for which the Town 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: This was reported in the prior year as finding 2022-002 for ALN 21.027.
Recommendation: We recommend that the 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.