FAC Explorer

Finding 8303 (2023-001)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-01-11
Audit: 11102
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, leading to significant deficiencies in internal controls.
  • Impacted Requirements: Noncompliance with federal procurement standards puts the City at risk, as it does not meet the essential elements outlined in 2 CFR sections 200.318-200.326.
  • Recommended Follow-Up: The City should review and update its procurement policies to ensure compliance with federal requirements.

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 2022-001. 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

  • 8297 2023-001
    Significant Deficiency Repeat
  • 8298 2023-001
    Significant Deficiency Repeat
  • 8299 2023-001
    Significant Deficiency Repeat
  • 8300 2023-001
    Significant Deficiency Repeat
  • 8301 2023-001
    Significant Deficiency Repeat
  • 8302 2023-001
    Significant Deficiency Repeat
  • 8304 2023-001
    Significant Deficiency Repeat
  • 8305 2023-001
    Significant Deficiency Repeat
  • 8306 2023-001
    Significant Deficiency Repeat
  • 8307 2023-001
    Significant Deficiency Repeat
  • 8308 2023-001
    Significant Deficiency Repeat
  • 8309 2023-001
    Significant Deficiency Repeat
  • 8310 2023-001
    Significant Deficiency Repeat
  • 584739 2023-001
    Significant Deficiency Repeat
  • 584740 2023-001
    Significant Deficiency Repeat
  • 584741 2023-001
    Significant Deficiency Repeat
  • 584742 2023-001
    Significant Deficiency Repeat
  • 584743 2023-001
    Significant Deficiency Repeat
  • 584744 2023-001
    Significant Deficiency Repeat
  • 584745 2023-001
    Significant Deficiency Repeat
  • 584746 2023-001
    Significant Deficiency Repeat
  • 584747 2023-001
    Significant Deficiency Repeat
  • 584748 2023-001
    Significant Deficiency Repeat
  • 584749 2023-001
    Significant Deficiency Repeat
  • 584750 2023-001
    Significant Deficiency Repeat
  • 584751 2023-001
    Significant Deficiency Repeat
  • 584752 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.39M
10.555 National School Lunch Program $3.76M
84.010 Title I Grants to Local Educational Agencies $1.48M
10.553 School Breakfast Program $1.01M
14.218 Community Development Block Grants/entitlement Grants $885,972
32.009 Emergency Connectivity Fund Program $492,563
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $420,571
10.560 State Administrative Expenses for Child Nutrition $288,385
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $284,040
66.437 Long Island Sound Program $250,000
84.048 Career and Technical Education -- Basic Grants to States $234,193
84.365 English Language Acquisition State Grants $222,121
10.582 Fresh Fruit and Vegetable Program $208,721
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $199,025
12.357 Rotc Language and Culture Training Grants $184,410
84.367 Improving Teacher Quality State Grants $146,972
84.424 Student Support and Academic Enrichment Program $76,680
97.056 Port Security Grant Program $74,496
84.425 Education Stabilization Fund $66,828
97.042 Emergency Management Performance Grants $64,057
93.069 Public Health Emergency Preparedness $51,580
84.173 Special Education_preschool Grants $49,924
90.401 Help America Vote Act Requirements Payments $45,585
16.578 Federal Surplus Property Transfer Program $43,677
93.268 Immunization Cooperative Agreements $43,466
20.616 National Priority Safety Programs $42,352
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $40,362
16.738 Edward Byrne Memorial Justice Assistance Grant Program $27,031
32.004 Universal Service Fund - Schools and Libraries $26,122
10.559 Summer Food Service Program for Children $25,299
15.227 Distribution of Receipts to State and Local Governments $21,356
20.607 Alcohol Open Container Requirements $19,088
10.649 Pandemic Ebt Administrative Costs $18,830
16.710 Public Safety Partnership and Community Policing Grants $16,046
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $15,336
20.600 State and Community Highway Safety $5,093
84.027 Special Education_grants to States $4,875
16.607 Bulletproof Vest Partnership Program $4,728
20.205 Highway Planning and Construction $4,446
16.609 Project Safe Neighborhoods $3,620
97.044 Assistance to Firefighters Grant $3,012
93.575 Child Care and Development Block Grant $1,000
97.076 Cybertipline $780
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $10