FAC Explorer

Audit 315956

FY End
2023-06-30
Total Expended
$12.09M
Findings
8
Programs
30
Organization: Borough of Naugatuck, Ct (CT)
Year: 2023 Accepted: 2024-07-25
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479426 2023-001 - - L
479427 2023-001 - - L
479428 2023-001 - - L
479429 2023-001 - - L
1055868 2023-001 - - L
1055869 2023-001 - - L
1055870 2023-001 - - L
1055871 2023-001 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.11M - 0
10.553 School Breakfast Program $1.04M Yes 0
84.010 Title I Grants to Local Educational Agencies $1.00M - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $341,562 Yes 0
84.002 Adult Education - Basic Grants to States $160,000 - 0
84.027 Special Education_grants to States $140,687 - 0
10.555 National School Lunch Program $139,659 Yes 0
10.582 Fresh Fruit and Vegetable Program $110,004 Yes 0
10.560 State Administrative Expenses for Child Nutrition $109,149 - 0
84.367 Improving Teacher Quality State Grants $85,765 - 0
84.048 Career and Technical Education -- Basic Grants to States $74,942 - 0
84.365 English Language Acquisition State Grants $49,453 - 0
20.205 Highway Planning and Construction $49,021 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $39,871 Yes 1
20.607 Alcohol Open Container Requirements $36,725 - 0
84.196 Education for Homeless Children and Youth $28,948 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $24,791 - 0
16.922 Equitable Sharing Program $24,000 - 0
17.258 Wia Adult Program $21,996 - 0
20.616 National Priority Safety Programs $17,313 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $17,000 - 0
84.425 Education Stabilization Fund $9,675 Yes 0
16.607 Bulletproof Vest Partnership Program $9,223 - 0
20.600 State and Community Highway Safety $8,623 - 0
10.649 Pandemic Ebt Administrative Costs $8,159 - 0
84.173 Special Education_preschool Grants $7,037 - 0
10.559 Summer Food Service Program for Children $7,007 Yes 0
90.401 Help America Vote Act Requirements Payments $6,041 - 0
10.558 Child and Adult Care Food Program $6,015 - 0
84.424 Student Support and Academic Enrichment Program $3,070 - 0

Contacts

Name Title Type
L5BKBUEPJ6C5 Allyson Bruce Auditee
2037207027 Joseph Centofanti Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation 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 the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (“Schedule”) includes the Federal award activity of the Borough of Naugatuck, Connecticut (“Borough”) under programs of the federal government. The information in this 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 Borough, 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 Borough.
Title: Noncash federal awards 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 the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance The Borough received and expended $139,659 of USDA donated commodities under the National School Lunch Program.

Finding Details

Finding 2023-001
Criteria The Borough must provide summaries of project status to the Federal government in accordance with the grant requirements. Condition The Borough did not timely or accurately file the required annual report. Questioned costs None noted. Context Not applicable Effect The Borough was not in compliance with the grant requirements. Cause The Borough did not follow the established procedures for grant reporting. Recommendation We recommend the Borough implement procedures or checklists to ensure reporting is properly completed and filed timely in accordance with the grant requirements. Views of responsible officials and planned corrective actions Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner.
Finding 2023-001
Criteria The Borough must provide summaries of project status to the Federal government in accordance with the grant requirements. Condition The Borough did not timely or accurately file the required annual report. Questioned costs None noted. Context Not applicable Effect The Borough was not in compliance with the grant requirements. Cause The Borough did not follow the established procedures for grant reporting. Recommendation We recommend the Borough implement procedures or checklists to ensure reporting is properly completed and filed timely in accordance with the grant requirements. Views of responsible officials and planned corrective actions Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner.
Finding 2023-001
Criteria The Borough must provide summaries of project status to the Federal government in accordance with the grant requirements. Condition The Borough did not timely or accurately file the required annual report. Questioned costs None noted. Context Not applicable Effect The Borough was not in compliance with the grant requirements. Cause The Borough did not follow the established procedures for grant reporting. Recommendation We recommend the Borough implement procedures or checklists to ensure reporting is properly completed and filed timely in accordance with the grant requirements. Views of responsible officials and planned corrective actions Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner.
Finding 2023-001
Criteria The Borough must provide summaries of project status to the Federal government in accordance with the grant requirements. Condition The Borough did not timely or accurately file the required annual report. Questioned costs None noted. Context Not applicable Effect The Borough was not in compliance with the grant requirements. Cause The Borough did not follow the established procedures for grant reporting. Recommendation We recommend the Borough implement procedures or checklists to ensure reporting is properly completed and filed timely in accordance with the grant requirements. Views of responsible officials and planned corrective actions Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner.
Finding 2023-001
Criteria The Borough must provide summaries of project status to the Federal government in accordance with the grant requirements. Condition The Borough did not timely or accurately file the required annual report. Questioned costs None noted. Context Not applicable Effect The Borough was not in compliance with the grant requirements. Cause The Borough did not follow the established procedures for grant reporting. Recommendation We recommend the Borough implement procedures or checklists to ensure reporting is properly completed and filed timely in accordance with the grant requirements. Views of responsible officials and planned corrective actions Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner.
Finding 2023-001
Criteria The Borough must provide summaries of project status to the Federal government in accordance with the grant requirements. Condition The Borough did not timely or accurately file the required annual report. Questioned costs None noted. Context Not applicable Effect The Borough was not in compliance with the grant requirements. Cause The Borough did not follow the established procedures for grant reporting. Recommendation We recommend the Borough implement procedures or checklists to ensure reporting is properly completed and filed timely in accordance with the grant requirements. Views of responsible officials and planned corrective actions Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner.
Finding 2023-001
Criteria The Borough must provide summaries of project status to the Federal government in accordance with the grant requirements. Condition The Borough did not timely or accurately file the required annual report. Questioned costs None noted. Context Not applicable Effect The Borough was not in compliance with the grant requirements. Cause The Borough did not follow the established procedures for grant reporting. Recommendation We recommend the Borough implement procedures or checklists to ensure reporting is properly completed and filed timely in accordance with the grant requirements. Views of responsible officials and planned corrective actions Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner.
Finding 2023-001
Criteria The Borough must provide summaries of project status to the Federal government in accordance with the grant requirements. Condition The Borough did not timely or accurately file the required annual report. Questioned costs None noted. Context Not applicable Effect The Borough was not in compliance with the grant requirements. Cause The Borough did not follow the established procedures for grant reporting. Recommendation We recommend the Borough implement procedures or checklists to ensure reporting is properly completed and filed timely in accordance with the grant requirements. Views of responsible officials and planned corrective actions Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner.