FAC Explorer

Audit 310684

FY End
2023-06-30
Total Expended
$789,984
Findings
2
Programs
6
Organization: Northwest Hills Council of Governments (CT)
Year: 2023 Accepted: 2024-06-28
Auditor: King King and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403648 2023-002 Significant Deficiency - L
980090 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.067 Homeland Security Grant Program $359,441 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $178,772 Yes 0
20.205 Highway Planning and Construction $150,963 Yes 1
11.300 Investments for Public Works and Economic Development Facilities $57,947 - 0
97.042 Emergency Management Performance Grants $23,861 - 0
11.307 Economic Adjustment Assistance $19,000 - 0

Contacts

Name Title Type
XV6VE6TL47B5 Robert Phillips Auditee
8604919884 Chris King Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements included in the Council’s annual audit report. De Minimis Rate Used: N Rate Explanation: The Council did not elect to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-002
2023-002 Grantor: Department of Commerce Federal Program Name: Highway Planning and Construction (FHWA) Pass-through Entity: N/A Federal Grant Program AL Number: 20.205 Type of Finding: Significant Deficiency in Compliance Criteria or specific requirement: The COG is required to submit quarterly reports for this program. These are due ten days after the quarter ends. Condition: All quarterly reports were filed well beyond the required submission timeline noted above. An example is the final two quarters of the fiscal year were reported on one report five months after year end. This caused overspending of $4,979. Effect: Noncompliance with State of Connecticut Department of Transportation reporting requirements. Cause: full staff turnover in the prior year. Repeat Finding: No Recommendation: We recommend that the client implement controls to ensure grant funds are reported per the requirements of the grant agreement. Management’s Response/Views of Responsible Officials: Quarterly reporting and financial reporting are not joined under the same reporting deadlines. All Quarterly reports were submitted within the required timeframe; that is, 10 days after the quarter ends. There is no deadline for submitting invoices to DOT for reimbursement. In summary, NHCOG is of the opinion that the Finding does not accurately reflect the material detail and reporting of our programs, funding streams and administrative difficulties between the state and our providers.
Finding 2023-002
2023-002 Grantor: Department of Commerce Federal Program Name: Highway Planning and Construction (FHWA) Pass-through Entity: N/A Federal Grant Program AL Number: 20.205 Type of Finding: Significant Deficiency in Compliance Criteria or specific requirement: The COG is required to submit quarterly reports for this program. These are due ten days after the quarter ends. Condition: All quarterly reports were filed well beyond the required submission timeline noted above. An example is the final two quarters of the fiscal year were reported on one report five months after year end. This caused overspending of $4,979. Effect: Noncompliance with State of Connecticut Department of Transportation reporting requirements. Cause: full staff turnover in the prior year. Repeat Finding: No Recommendation: We recommend that the client implement controls to ensure grant funds are reported per the requirements of the grant agreement. Management’s Response/Views of Responsible Officials: Quarterly reporting and financial reporting are not joined under the same reporting deadlines. All Quarterly reports were submitted within the required timeframe; that is, 10 days after the quarter ends. There is no deadline for submitting invoices to DOT for reimbursement. In summary, NHCOG is of the opinion that the Finding does not accurately reflect the material detail and reporting of our programs, funding streams and administrative difficulties between the state and our providers.