FAC Explorer

Audit 26268

FY End
2022-06-30
Total Expended
$4.09M
Findings
2
Programs
16
Organization: Town of Windsor Locks, Connecticut (CT)
Year: 2022 Accepted: 2023-04-04
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20471 2022-002 Material Weakness - I
596913 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $310,701 Yes 1
10.553 School Breakfast Program $231,137 - 0
84.425 Education Stabilization Fund $95,483 Yes 0
84.010 Title I Grants to Local Educational Agencies $61,695 - 0
10.555 National School Lunch Program $52,876 - 0
84.367 Improving Teacher Quality State Grants $42,358 - 0
21.019 Coronavirus Relief Fund $35,000 - 0
10.560 State Administrative Expenses for Child Nutrition $31,282 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $25,000 - 0
84.173 Special Education_preschool Grants $22,289 - 0
84.424 Student Support and Academic Enrichment Program $19,859 - 0
20.607 Alcohol Open Container Requirements $19,559 - 0
84.027 Special Education_grants to States $17,160 - 0
84.365 English Language Acquisition State Grants $14,438 - 0
84.196 Education for Homeless Children and Youth $13,318 - 0
10.649 Pandemic Ebt Administrative Costs $2,456 - 0

Contacts

Name Title Type
SXM2BZPXQFS4 Amanda Moore Auditee
8606271449 Leslie Zoll Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: NOTE 1SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESBasis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Windsor Locks, Connecticut, under programs of the federal government for the year ended June 30, 2022. 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 Windsor Locks, 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 Windsor Locks, ConnecticutBasis of AccountingExpenditures 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 for all awards with exception of Assistance Listing #21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Donated commodities in the amount of $109,200 are included in the Department of Agricultures National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received.

Finding Details

Finding 2022-002
2022-002 Procurement and Suspension and Debarment 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: Material Noncompliance Material Weakness 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 Town?s procurement policy does not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In addition, the Town did not properly go out to a sealed bid for an item procured by the grant in accordance with their existing policy. The Town did receive comparable pricing for the item tested, however documentation was not retained to indicate approval for waiving sealed bid requirements. Furthermore, there were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: $215,000 Context: There was one selection tested for procurement and three selections tested for suspension and debarment . 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.
Finding 2022-002
2022-002 Procurement and Suspension and Debarment 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: Material Noncompliance Material Weakness 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 Town?s procurement policy does not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In addition, the Town did not properly go out to a sealed bid for an item procured by the grant in accordance with their existing policy. The Town did receive comparable pricing for the item tested, however documentation was not retained to indicate approval for waiving sealed bid requirements. Furthermore, there were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: $215,000 Context: There was one selection tested for procurement and three selections tested for suspension and debarment . 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.