Finding Text
Federal Agency: United States Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: Not Available
Pass-Through Agency: State of Connecticut Office of Policy and Management
Pass-Through Number: 12060-OPM20600-29669
Award Period: March 3, 2021 through December 31, 2026
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
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: There were no controls in place to review for suspension and debarment on related procurement activities.
Questioned Costs: None
Context: Although testing did not reveal vendors providing services under this grant that were suspended and debarred, no policy exists for the Town to analyze this requirement.
Cause: The Town did not have the resources necessary to implement a conforming policy during the fiscal year.
Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements.
Repeat Finding: No.
Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326.
Views of Responsible Officials: Management agrees with this finding.