Finding 589298 (2022-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-01-09
Audit: 17761
Organization: City of Bristol, Connecticut (CT)

AI Summary

  • Core Issue: The City failed to follow federal procurement rules, specifically not using the required sealed bidding process for two vendors.
  • Impacted Requirements: Noncompliance with 2 CFR sections 200.318-326, leading to questioned costs of $1,472,280.
  • Recommended Follow-Up: Ensure future procurements adhere to federal guidelines and consider obtaining bid waivers when time constraints arise.

Finding Text

Finding No. 2022-001 Procurement Federal Agency: Federal Communications Commission Federal Program Name: COVID 19 ? Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Award Period: July 1, 2021 through August 29, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria The City must comply with their purchasing policy, which encompasses the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition The City?s procurement for two vendors did not comply with Uniform Guidance. Questioned Costs $1,472,280 Context The City is required to utilize a sealed bidding process for expenditures in excess of the $250,000 threshold per Uniform Guidance. As a result of our testing, we noted two out of two vendors selected for testing with expenditures in excess of the threshold which did not utilize the sealed bidding process. The sample was a statistically valid sample. Effect The City made purchases that did not follow federal Uniform Guidance procurement standards. Cause The City had very limited time to apply for this grant funding. They obtained competitive quotations as the sealed bidding process would not have been feasible given the time needed to go through the process. However, a bid waiver was not obtained, although it could have been within the necessary timeframe.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 12856 2022-001
    Material Weakness
  • 12857 2022-001
    Material Weakness
  • 589299 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $1.03M
93.268 Immunization Cooperative Agreements $647,819
14.218 Community Development Block Grants/entitlement Grants $646,851
20.205 Highway Planning and Construction $562,141
32.009 Emergency Connectivity Fund Program $540,650
21.027 Coronavirus State and Local Fiscal Recovery Funds $461,790
84.010 Title I Grants to Local Educational Agencies $251,569
84.287 Twenty-First Century Community Learning Centers $213,073
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $188,238
10.555 National School Lunch Program $187,983
84.002 Adult Education - Basic Grants to States $169,934
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $145,263
10.560 State Administrative Expenses for Child Nutrition $136,832
93.276 Drug-Free Communities Support Program Grants $118,784
97.044 Assistance to Firefighters Grant $92,166
93.788 Opioid Str $75,000
84.424 Student Support and Academic Enrichment Program $66,907
84.173 Special Education_preschool Grants $59,706
84.365 English Language Acquisition State Grants $56,369
84.425 Education Stabilization Fund $44,593
16.922 Equitable Sharing Program $38,772
84.196 Education for Homeless Children and Youth $37,967
84.048 Career and Technical Education -- Basic Grants to States $27,065
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $23,000
84.027 Special Education_grants to States $18,189
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $15,926
20.607 Alcohol Open Container Requirements $15,353
84.367 Improving Teacher Quality State Grants $14,731
16.607 Bulletproof Vest Partnership Program $12,364
97.042 Emergency Management Performance Grants $8,238
10.649 Pandemic Ebt Administrative Costs $7,368
20.616 National Priority Safety Programs $3,767
20.600 State and Community Highway Safety $1,435