FAC Explorer

Audit 308559

FY End
2023-12-31
Total Expended
$9.47M
Findings
22
Programs
10
Organization: The Community Action Agency of Western Connecticut, Inc. (CT)
Year: 2023 Accepted: 2024-06-11
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400539 2023-001 Significant Deficiency - E
400540 2023-001 Significant Deficiency - E
400541 2023-001 Significant Deficiency - E
400542 2023-001 Significant Deficiency - E
400543 2023-001 Significant Deficiency - E
400544 2023-001 Significant Deficiency - E
400545 2023-001 Significant Deficiency - E
400546 2023-001 Significant Deficiency - E
400547 2023-001 Significant Deficiency - E
400548 2023-001 Significant Deficiency - E
400549 2023-001 Significant Deficiency - E
976981 2023-001 Significant Deficiency - E
976982 2023-001 Significant Deficiency - E
976983 2023-001 Significant Deficiency - E
976984 2023-001 Significant Deficiency - E
976985 2023-001 Significant Deficiency - E
976986 2023-001 Significant Deficiency - E
976987 2023-001 Significant Deficiency - E
976988 2023-001 Significant Deficiency - E
976989 2023-001 Significant Deficiency - E
976990 2023-001 Significant Deficiency - E
976991 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $2.12M Yes 1
10.558 Child and Adult Care Food Program $111,553 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $104,186 - 0
93.667 Social Services Block Grant $51,569 - 0
93.575 Child Care and Development Block Grant $49,329 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $44,667 - 0
97.024 Emergency Food and Shelter National Board Program $7,000 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $5,160 - 0
93.569 Community Services Block Grant $5,000 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $369 - 0

Contacts

Name Title Type
NKCJQTHNH9A4 Andrew Drap Auditee
2037444700 Nicole Lee 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 grant activity of The Community Action Agency of Western Connecticut, Inc., under programs of the federal government for the year ended December 31, 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 Community Action Agency of Western Connecticut, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of The Community Action Agency of Western Connecticut, Inc. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: The Community Action Agency of Western Connecticut, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.