FAC Explorer

Finding 7804 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-01-08
Audit: 10136
Organization: Town of Westport, Conencticut (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The BOE's procurement standards are missing key elements required by federal guidelines.
  • Impacted Requirements: Compliance with procurement standards outlined in 2 CFR sections 200.318 through 200.326 is not fully met.
  • Recommended Follow-Up: The BOE should update its procurement policies to align with federal requirements to prevent potential reporting errors.

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: The BOE must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) Condition: The BOE procurement standards did not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the BOE did not have a policy in conformity with the federal uniform guidance criteria, the BOE did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the BOE 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 the auditors’ recommendations.

Corrective Action Plan

United States Department of the Education 2023-002 Special Education Cluster – AL No. 84.027/84.173 Recommendation: We recommend that the BOE 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with this finding. Management will update their purchasing policy to ensure compliance with Uniform Guidance. The of the contact person responsible for corrective action: Elio Longo

Categories

Procurement, Suspension & Debarment Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 7802 2023-003
    Significant Deficiency Repeat
  • 7803 2023-003
    Significant Deficiency Repeat
  • 7805 2023-004
    Significant Deficiency
  • 7806 2023-002
    Significant Deficiency
  • 7807 2023-004
    Significant Deficiency
  • 7808 2023-002
    Significant Deficiency
  • 7809 2023-004
    Significant Deficiency
  • 7810 2023-002
    Significant Deficiency
  • 7811 2023-004
    Significant Deficiency
  • 7812 2023-002
    Significant Deficiency
  • 7813 2023-004
    Significant Deficiency
  • 7814 2023-003
    Significant Deficiency Repeat
  • 584244 2023-003
    Significant Deficiency Repeat
  • 584245 2023-003
    Significant Deficiency Repeat
  • 584246 2023-002
    Significant Deficiency
  • 584247 2023-004
    Significant Deficiency
  • 584248 2023-002
    Significant Deficiency
  • 584249 2023-004
    Significant Deficiency
  • 584250 2023-002
    Significant Deficiency
  • 584251 2023-004
    Significant Deficiency
  • 584252 2023-002
    Significant Deficiency
  • 584253 2023-004
    Significant Deficiency
  • 584254 2023-002
    Significant Deficiency
  • 584255 2023-004
    Significant Deficiency
  • 584256 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.27M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $653,215
84.425 Education Stabilization Fund $310,596
84.010 Title I Grants to Local Educational Agencies $219,521
97.039 Hazard Mitigation Grant $100,000
84.367 Improving Teacher Quality State Grants $84,102
84.048 Career and Technical Education -- Basic Grants to States $46,600
84.173 Special Education_preschool Grants $22,797
20.616 National Priority Safety Programs $17,704
84.027 Special Education_grants to States $15,000
84.424 Student Support and Academic Enrichment Program $14,920
97.042 Emergency Management Performance Grants $13,950
84.365 English Language Acquisition State Grants $8,306
16.738 Edward Byrne Memorial Justice Assistance Grant Program $6,353
16.607 Bulletproof Vest Partnership Program $5,557
90.401 Help America Vote Act Requirements Payments $4,871
20.205 Highway Planning and Construction $4,290
20.607 Alcohol Open Container Requirements $1,226
20.600 State and Community Highway Safety $315