FAC Explorer

Audit 301778

FY End
2023-06-30
Total Expended
$5.02M
Findings
2
Programs
18
Organization: Town of Wilton, Connecticut (CT)
Year: 2023 Accepted: 2024-04-01
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391178 2023-002 Material Weakness - L
967620 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.40M Yes 1
84.027 Special Education_grants to States $894,578 - 0
20.205 Highway Planning and Construction $491,133 - 0
84.425 Education Stabilization Fund $213,021 Yes 0
84.010 Title I Grants to Local Educational Agencies $120,993 - 0
84.367 Improving Teacher Quality State Grants $50,915 - 0
84.173 Special Education_preschool Grants $34,720 - 0
84.048 Career and Technical Education -- Basic Grants to States $30,346 - 0
20.607 Alcohol Open Container Requirements $27,544 - 0
14.251 Economic Development Initiative Community Project Funding $23,975 - 0
20.616 National Priority Safety Programs $23,327 - 0
97.042 Emergency Management Performance Grants $13,887 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $12,785 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
16.607 Bulletproof Vest Partnership Program $6,545 - 0
90.401 Help America Vote Act Requirements Payments $6,000 - 0
84.365 English Language Acquisition State Grants $3,818 - 0
97.067 Homeland Security Grant Program $500 - 0

Contacts

Name Title Type
QFRGTLDLG8Z4 Dawn Norton Auditee
2035630201 Leslie Zoll Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Wilton, 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 Wilton, 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 Wilton, 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 Wilton, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March of 2021 through December of 2026 Type of Finding:  Material Weakness in Internal Control over Compliance  Material Noncompliance Criteria or specific requirement: Project and Expenditure Report. PRA Number: 1505-2071. Reporting Cycle: Quarterly and Annual. Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023. Questioned costs: None noted. Context: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023. Cause: The Town was not aware of the reporting requirement deadline. Effect: No effect can be determined. Repeat Finding: No. Recommendation: We recommend the Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting requirements to the awarding agency are completely accurately and timely based on grant requirements. Views of responsible officials: Management agrees with this finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March of 2021 through December of 2026 Type of Finding:  Material Weakness in Internal Control over Compliance  Material Noncompliance Criteria or specific requirement: Project and Expenditure Report. PRA Number: 1505-2071. Reporting Cycle: Quarterly and Annual. Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023. Questioned costs: None noted. Context: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023. Cause: The Town was not aware of the reporting requirement deadline. Effect: No effect can be determined. Repeat Finding: No. Recommendation: We recommend the Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting requirements to the awarding agency are completely accurately and timely based on grant requirements. Views of responsible officials: Management agrees with this finding.