FAC Explorer

Audit 320030

FY End
2023-06-30
Total Expended
$5.64M
Findings
2
Programs
23
Organization: Town of Colchester, Ct (CT)
Year: 2023 Accepted: 2024-09-19
Auditor: Pkf O' Conner Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497333 2023-003 - - L
1073775 2023-003 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $485,905 Yes 0
84.010 Title I Grants to Local Educational Agencies $144,064 - 0
10.553 School Breakfast Program $102,711 - 0
84.027 Special Education_grants to States $99,895 - 0
93.276 Drug-Free Communities Support Program Grants $93,708 - 0
10.560 State Administrative Expenses for Child Nutrition $63,295 - 0
10.555 National School Lunch Program $35,062 - 0
84.048 Career and Technical Education -- Basic Grants to States $28,791 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $23,751 - 0
10.582 Fresh Fruit and Vegetable Program $22,500 - 0
20.607 Alcohol Open Container Requirements $16,571 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $15,709 - 0
84.424 Student Support and Academic Enrichment Program $10,656 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $10,635 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $10,324 - 0
84.173 Special Education_preschool Grants $8,253 - 0
84.367 Improving Teacher Quality State Grants $7,138 - 0
90.401 Help America Vote Act Requirements Payments $4,517 - 0
97.024 Emergency Food and Shelter National Board Program $3,650 - 0
10.649 Pandemic Ebt Administrative Costs $2,512 - 0
84.425 Education Stabilization Fund $2,282 Yes 0
45.310 Grants to States $2,000 - 0
84.365 English Language Acquisition State Grants $471 - 0

Contacts

Name Title Type
KT7BJANCFJJ9 Michelle Marceau Auditee
8605377225 Katherine Patnaude 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 Town has elected not to use the 10% 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 Town of Colchester, Connecticut (“Town”) 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 Town, it is not intended to and does not present the financial position, changes in net position, changes in fund balance, or cash flows of the Town.
Title: Noncash federal awards at fair value 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 Town has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Town received and expended: $35,062 of USDA donated commodities under the National School Lunch Program and $22,500 of USDA donated commodities under the Fresh Fruit and Vegetable Program.

Finding Details

Finding 2023-003
Finding 2023-003 Coronavirus State and Local Fiscal Recovery Funds Reporting (Compliance) – 2023 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. The report has key line items that are quantifiable and should be reconciled to the Town's general ledger. Conditions The amounts reported in the March 31, 2023 project and expenditure report for current period and cumulative expenditures were not able to be reconciled to the amounts expended in the Town’s general ledger. Additionally, the current period and cumulative obligations reported were lower than the $1,357,672 obligated by the Board of Selectmen by March 31, 2023. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause The Town did not follow the established procedures and internal controls for grant reporting. Recommendation We recommend the Town implement procedures to ensure amounts reported in the project and expenditures reports agree to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The reporting was corrected for the March 31, 2024 filing and the expenditures reported were based on the general ledger. The implementation of this recommendation will be monitored by the Finance Director.
Finding 2023-003
Finding 2023-003 Coronavirus State and Local Fiscal Recovery Funds Reporting (Compliance) – 2023 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. The report has key line items that are quantifiable and should be reconciled to the Town's general ledger. Conditions The amounts reported in the March 31, 2023 project and expenditure report for current period and cumulative expenditures were not able to be reconciled to the amounts expended in the Town’s general ledger. Additionally, the current period and cumulative obligations reported were lower than the $1,357,672 obligated by the Board of Selectmen by March 31, 2023. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause The Town did not follow the established procedures and internal controls for grant reporting. Recommendation We recommend the Town implement procedures to ensure amounts reported in the project and expenditures reports agree to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The reporting was corrected for the March 31, 2024 filing and the expenditures reported were based on the general ledger. The implementation of this recommendation will be monitored by the Finance Director.