FAC Explorer

Audit 15726

FY End
2023-06-30
Total Expended
$23.28M
Findings
4
Programs
32
Organization: Town of Manchester, Connecticut (CT)
Year: 2023 Accepted: 2024-02-06
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11861 2023-001 Significant Deficiency - N
11862 2023-001 Significant Deficiency - N
588303 2023-001 Significant Deficiency - N
588304 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $3.15M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.37M - 0
10.553 School Breakfast Program $977,656 - 0
14.218 Community Development Block Grants/entitlement Grants $384,361 - 0
84.010 Title I Grants to Local Educational Agencies $325,562 Yes 1
93.600 Head Start $264,112 - 0
32.004 Universal Service Fund - Schools and Libraries $185,720 - 0
32.009 Emergency Connectivity Fund Program $180,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $179,507 - 0
10.560 State Administrative Expenses for Child Nutrition $178,044 - 0
20.607 Alcohol Open Container Requirements $138,099 - 0
84.424 Student Support and Academic Enrichment Program $105,319 - 0
14.231 Emergency Solutions Grant Program $105,092 - 0
84.367 Improving Teacher Quality State Grants $103,849 - 0
16.922 Equitable Sharing Program $83,699 - 0
97.042 Emergency Management Performance Grants $57,940 - 0
16.004 Law Enforcement Assistance_narcotics and Dangerous Drugs Training $55,188 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $52,000 - 0
84.425 Education Stabilization Fund $49,635 Yes 0
84.365 English Language Acquisition State Grants $47,648 - 0
84.002 Adult Education - Basic Grants to States $40,000 - 0
16.320 Services for Trafficking Victims $38,707 - 0
20.600 State and Community Highway Safety $33,455 - 0
20.616 National Priority Safety Programs $26,265 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $20,560 - 0
16.607 Bulletproof Vest Partnership Program $17,195 - 0
90.401 Help America Vote Act Requirements Payments $15,947 - 0
10.559 Summer Food Service Program for Children $14,086 - 0
10.649 Pandemic Ebt Administrative Costs $13,183 - 0
84.027 Special Education_grants to States $9,991 Yes 0
84.173 Special Education_preschool Grants $2,377 Yes 0
45.025 Promotion of the Arts_partnership Agreements $1,786 - 0

Contacts

Name Title Type
CPWCTJ8M6ND8 Kimberly Lord Auditee
8606473101 Vanessa Rossitto Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Manchester, Connecticut, under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Manchester, Connecticut, it is not intended to, and does not, present the financial position, changes in fund balance, changes in net position or cash flows of the Town of Manchester, Connecticut. Basis of Accounting Expenditures reported on the Schedule are reported using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Manchester, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. Donated commodities in the amount of $181,124 are included in the Department of Agriculture’s National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Identification Number: 06-6001633 - 2023 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20679 Award Period: July 1, 2022 through June 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: LEA must report graduation rate data for all public high schools at the school, LEA, and state levels using the four-year adjusted cohort rate. Condition: During our testing, we noted that the Town of Manchester, Connecticut did not have adequate internal controls designed for the annual report card reporting. Questioned costs: None Context: During our testing, It was noted that 2 students out of a population of 40 had wrong exit codes reported. Cause: Controls were not followed to accurately report the information. Effect: Inaccurate exit codes were reported to the State. Repeat Finding: No Recommendation: We recommend the Town of Manchester, Connecticut puts control procedures in place to ensure adequate review process over exit codes reporting. Views of responsible officials: Management agrees with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Identification Number: 06-6001633 - 2023 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20679 Award Period: July 1, 2022 through June 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: LEA must report graduation rate data for all public high schools at the school, LEA, and state levels using the four-year adjusted cohort rate. Condition: During our testing, we noted that the Town of Manchester, Connecticut did not have adequate internal controls designed for the annual report card reporting. Questioned costs: None Context: During our testing, It was noted that 2 students out of a population of 40 had wrong exit codes reported. Cause: Controls were not followed to accurately report the information. Effect: Inaccurate exit codes were reported to the State. Repeat Finding: No Recommendation: We recommend the Town of Manchester, Connecticut puts control procedures in place to ensure adequate review process over exit codes reporting. Views of responsible officials: Management agrees with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Identification Number: 06-6001633 - 2023 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20679 Award Period: July 1, 2022 through June 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: LEA must report graduation rate data for all public high schools at the school, LEA, and state levels using the four-year adjusted cohort rate. Condition: During our testing, we noted that the Town of Manchester, Connecticut did not have adequate internal controls designed for the annual report card reporting. Questioned costs: None Context: During our testing, It was noted that 2 students out of a population of 40 had wrong exit codes reported. Cause: Controls were not followed to accurately report the information. Effect: Inaccurate exit codes were reported to the State. Repeat Finding: No Recommendation: We recommend the Town of Manchester, Connecticut puts control procedures in place to ensure adequate review process over exit codes reporting. Views of responsible officials: Management agrees with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Identification Number: 06-6001633 - 2023 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20679 Award Period: July 1, 2022 through June 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: LEA must report graduation rate data for all public high schools at the school, LEA, and state levels using the four-year adjusted cohort rate. Condition: During our testing, we noted that the Town of Manchester, Connecticut did not have adequate internal controls designed for the annual report card reporting. Questioned costs: None Context: During our testing, It was noted that 2 students out of a population of 40 had wrong exit codes reported. Cause: Controls were not followed to accurately report the information. Effect: Inaccurate exit codes were reported to the State. Repeat Finding: No Recommendation: We recommend the Town of Manchester, Connecticut puts control procedures in place to ensure adequate review process over exit codes reporting. Views of responsible officials: Management agrees with the audit finding.