FAC Explorer

Finding 597819 (2022-001)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-01-10
Audit: 27324
Organization: City of Norwalk, Connecticut (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The City lacks a compliant procurement policy as required by 2 CFR Part 200, risking noncompliance with federal standards.
  • Impacted Requirements: The City’s procurement standards do not meet essential elements outlined in sections 200.318 through 200.326.
  • Recommended Follow-Up: The City should revise its procurement policies to align with federal criteria and address this repeat finding.

Finding Text

Federal Agency: All Federal Agencies Federal Program Name: All Federal Programs Assistance Listing Number: All Assistance Listing Numbers Federal Award Identification Number and Year: N/A ? applies to all Federal Programs Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: N/A Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters (Noncompliance) Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The City?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted. Context: Although the City did not have a policy in place in conformity with the federal uniform guidance criteria, the City did follow its procedures as they relate to the contracts under the procurements applicable to the City's major program. Cause: The City did not have the resources necessary to implement a conforming policy during the fiscal year under audit. Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Yes, repeat of finding 2021-001. Recommendation: We recommend that the City review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: Management agrees with this finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 21375 2022-001
    Significant Deficiency Repeat
  • 21376 2022-001
    Significant Deficiency Repeat
  • 21377 2022-001
    Significant Deficiency Repeat
  • 21378 2022-001
    Significant Deficiency Repeat
  • 21379 2022-001
    Significant Deficiency Repeat
  • 21380 2022-001
    Significant Deficiency Repeat
  • 21381 2022-001
    Significant Deficiency Repeat
  • 21382 2022-001
    Significant Deficiency Repeat
  • 597817 2022-001
    Significant Deficiency Repeat
  • 597818 2022-001
    Significant Deficiency Repeat
  • 597820 2022-001
    Significant Deficiency Repeat
  • 597821 2022-001
    Significant Deficiency Repeat
  • 597822 2022-001
    Significant Deficiency Repeat
  • 597823 2022-001
    Significant Deficiency Repeat
  • 597824 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $6.32M
84.425 Covid 19 Education Stabilization Fund $5.11M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $4.25M
84.010 Title I Grants to Local Educational Agencies $4.00M
84.027 Special Education_grants to States $3.23M
14.218 Community Development Block Grants/entitlement Grants $1.70M
10.553 School Breakfast Program $1.58M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.26M
21.027 Covid 19 American Rescue Plan Act $806,753
93.268 Immunization Cooperative Agreements $625,641
84.367 Improving Teacher Quality State Grants $620,501
32.009 Covid 19 Emergency Connectivity Fund Program $610,857
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $594,204
10.559 Summer Food Service Program for Children $471,560
32.004 Universal Service Fund - Schools and Libraries $431,211
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $382,128
84.365 English Language Acquisition State Grants $351,359
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $288,379
84.048 Career and Technical Education -- Basic Grants to States $213,962
10.560 State Administrative Expenses for Child Nutrition $209,676
12.357 Rotc Language and Culture Training Grants $180,545
84.424 Student Support and Academic Enrichment Program $178,970
10.582 Fresh Fruit and Vegetable Program $133,000
97.042 Emergency Management Performance Grants $129,183
16.034 Covid 19 Coronavirus Emergency Supplemental Funding Program $108,495
93.575 Child Care and Development Block Grant $104,436
16.835 Body Worn Camera Policy and Implementation $100,186
97.056 Port Security Grant Program $95,468
84.173 Special Education_preschool Grants $76,206
20.607 Alcohol Open Container Requirements $53,727
93.069 Public Health Emergency Preparedness $50,637
97.044 Assistance to Firefighters Grant $47,726
16.738 Edward Byrne Memorial Justice Assistance Grant Program $41,847
21.019 Covid 19 Coronavirus Relief Fund $26,906
90.401 Help America Vote Act Requirements Payments $26,414
45.310 Grants to States $24,317
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $22,325
15.227 Distribution of Receipts to State and Local Governments $19,086
10.649 Covid 19 Pandemic Ebt Administrative Costs $17,178
20.616 National Priority Safety Programs $7,292
16.607 Bulletproof Vest Partnership Program $2,979
16.578 Federal Surplus Property Transfer Program $2,640
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $280