EIN: 066001888
UEI: ETN5HUNJ58L5
Audit also covers 2 related EINs: 061379990, 066001886 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen LLP
Cognizant agency: 66 [Environmental Protection Agency]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 14, 2026 (48 days ago).
What is a management decision? →FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
The City of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 of Norwich did not have adequate internal controls designed to ensure noncompetitive procurement methods are in accordance with 2 CFR section 200.320. Questioned costs: None noted Context: It was noted that while the City was justified in utilizing vendors that were procured under a non-competitive method, there was no documentation for 2 of the 2 vendors tested of the single source justification prior to entering awarding a contract to the vendors. Cause: The City of Norwich did not retain single source justification documentation. Effect: There were no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure documentation for single source justifications are in place in accordance with 2 CFR section 200.320. Views of responsible officials: There is no disagreement with the audit finding.
Procurement, Suspension, Debarment Description of Finding: The Board of Education failed to document sole source justification prior to awarding contracts to vendors. Statement of Concurrence or Nonconcurrence: Management agrees with this finding. Corrective Action: Management will review existing processes and contracts to ensure procurements are taking place in compliance with local policies and federal guidance. Name of Contact Person: Joshua Pothier, Comptroller Projected Completion Date: June 30, 2025
The City of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977 Award Period: July 1, 2023 – June 30, 2025 Federal Agency: United States Department of the Treasury Federal Program Name: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Direct Award: $7,065,073 Pass-Through Agency Award: State of Connecticut Office of Policy and Management: $2,305,990 Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 of Norwich did not have adequate internal controls designed to ensure vendors were not suspended or debarred in accordance with 2 CFR section 200.213. Questioned costs: N/A Context: It was noted that the vendors tested were not on the suspended or debarred vendor list maintained by the General Services Administration. However, there was no documentation for 8 out of the 9 vendors tested that the City reviewed the vendors’ status prior to awarding the contract. Cause: The Board of Education did not retain documentation of their review that the vendor were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the City of Norwich design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred in accordance with 2 CFR section 200.213. Views of responsible officials: There is no disagreement with the audit finding.
Procurement, Suspension, Debarment Description of Finding: The City failed to document that vendors were not suspended or debarred prior to awarding contracts. Statement of Concurrence or Nonconcurrence: Management agrees with this finding. Corrective Action: Management will review existing processes and contracts to ensure procurements are taking place in compliance with local policies and federal guidance. Name of Contact Person: Joshua Pothier, Comptroller Projected Completion Date: June 30, 2025
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 21, 2019 — management decision was due July 21, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on December 22, 2016 — management decision was due June 22, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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