FAC Explorer

Audit 321699

FY End
2023-06-30
Total Expended
$12.14M
Findings
18
Programs
20
Organization: Clifford W. Beers and Subsidiaries (CT)
Year: 2023 Accepted: 2024-09-27
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498891 2023-003 Significant Deficiency - I
498892 2023-003 Significant Deficiency - I
498893 2023-003 Significant Deficiency - I
498894 2023-003 Significant Deficiency - I
498895 2023-003 Significant Deficiency - I
498896 2023-003 Significant Deficiency - I
498897 2023-004 Material Weakness - B
498898 2023-004 Material Weakness - B
498899 2023-004 Material Weakness - B
1075333 2023-003 Significant Deficiency - I
1075334 2023-003 Significant Deficiency - I
1075335 2023-003 Significant Deficiency - I
1075336 2023-003 Significant Deficiency - I
1075337 2023-003 Significant Deficiency - I
1075338 2023-003 Significant Deficiency - I
1075339 2023-004 Material Weakness - B
1075340 2023-004 Material Weakness - B
1075341 2023-004 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.378 Integrated Care for Kids Model (a) $2.18M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.61M Yes 1
84.425 Education Stabilization Fund $854,860 Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $634,274 - 0
93.558 Temporary Assistance for Needy Families $576,920 Yes 0
93.590 Community-Based Child Abuse Prevention Grants $530,246 - 0
14.267 Continuum of Care Program $335,834 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $289,577 - 0
16.839 Stop School Violence $283,593 - 0
93.623 Basic Center Grant $125,000 - 0
97.024 Emergency Food and Shelter National Board Program $106,788 - 0
16.575 Crime Victim Assistance $91,915 - 0
93.600 Head Start $76,500 - 0
93.958 Block Grants for Community Mental Health Services $50,000 - 0
16.320 Services for Trafficking Victims $39,806 - 0
84.027 Special Education_grants to States $36,000 - 0
93.788 Opioid Str $24,000 - 0
93.327 Demonstration Grants for Domestic Victims of Severe Forms of Human Trafficking $22,719 - 0
93.669 Child Abuse and Neglect State Grants $21,700 - 0
14.218 Community Development Block Grants/entitlement Grants $4,500 - 0

Contacts

Name Title Type
PZSPA8UJZS89 Grace Austin Auditee
2037721270 Melanie Ballestas 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 Clifford W. Beers Guidance Clinic, Inc. and Subsidiaries’ (collectively, the Corporation), 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 Corporation, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of the Corporation. Basis of Accounting Expenditures reported on the Schedule are reported using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Corporation has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance.

Finding Details

Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: Various Pass-Through Agency: New Haven Public Schools and Norwalk Public Schools Pass-Through Numbers: Various Award Period: Various Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200) requires that payroll costs charged to a grants must have sufficient documentation to support the employee position and rate of pay and must also be supported by sufficient time and effort documentation. Time and effort can be accomplished through utilization of time sheets or personal activity reports (PAR), but must be completed at least monthly and must be signed by both the employee and the supervisor. Condition: A sample of 21 employees was selected for testing. During that testing, we identified, 2 employees that did not have sufficient documentation to support their position and rate of pay. In addition, we identified 7 employees that did not have sufficient time and effort documentation to support the payroll cost charged to the grant. Questioned Costs: Unknown Context: Payroll costs comprised approximately 46% of total costs charged to this grant. Cause: Due to turnover within the organization and changes within the organizational structure, underlying support as required by Uniform Guidance was not properly maintained. Effect: The effect is that payroll costs charged to the grant could potentially be incorrectly stated and/or misallocated as of year-end. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation is fully retained going forward. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: Various Pass-Through Agency: New Haven Public Schools and Norwalk Public Schools Pass-Through Numbers: Various Award Period: Various Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200) requires that payroll costs charged to a grants must have sufficient documentation to support the employee position and rate of pay and must also be supported by sufficient time and effort documentation. Time and effort can be accomplished through utilization of time sheets or personal activity reports (PAR), but must be completed at least monthly and must be signed by both the employee and the supervisor. Condition: A sample of 21 employees was selected for testing. During that testing, we identified, 2 employees that did not have sufficient documentation to support their position and rate of pay. In addition, we identified 7 employees that did not have sufficient time and effort documentation to support the payroll cost charged to the grant. Questioned Costs: Unknown Context: Payroll costs comprised approximately 46% of total costs charged to this grant. Cause: Due to turnover within the organization and changes within the organizational structure, underlying support as required by Uniform Guidance was not properly maintained. Effect: The effect is that payroll costs charged to the grant could potentially be incorrectly stated and/or misallocated as of year-end. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation is fully retained going forward. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: Various Pass-Through Agency: New Haven Public Schools and Norwalk Public Schools Pass-Through Numbers: Various Award Period: Various Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200) requires that payroll costs charged to a grants must have sufficient documentation to support the employee position and rate of pay and must also be supported by sufficient time and effort documentation. Time and effort can be accomplished through utilization of time sheets or personal activity reports (PAR), but must be completed at least monthly and must be signed by both the employee and the supervisor. Condition: A sample of 21 employees was selected for testing. During that testing, we identified, 2 employees that did not have sufficient documentation to support their position and rate of pay. In addition, we identified 7 employees that did not have sufficient time and effort documentation to support the payroll cost charged to the grant. Questioned Costs: Unknown Context: Payroll costs comprised approximately 46% of total costs charged to this grant. Cause: Due to turnover within the organization and changes within the organizational structure, underlying support as required by Uniform Guidance was not properly maintained. Effect: The effect is that payroll costs charged to the grant could potentially be incorrectly stated and/or misallocated as of year-end. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation is fully retained going forward. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-003
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Pass-Through Agency: State of Connecticut Department of Children & Families, State of Connecticut Judicial Branch, City of Norwalk, City of New Haven Pass-Through Numbers: Various Award Period: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: No costs have been questioned. Context: Although the Organization did not have a policy in place that is fully in conformity with the Federal Uniform Guidance criteria, the Organization did follow the Federal procedures as it relates to the contracts under the procurements applicable to the Organization's major program. Cause: Management was unaware of the restrictive requirements of the procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: Various Pass-Through Agency: New Haven Public Schools and Norwalk Public Schools Pass-Through Numbers: Various Award Period: Various Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200) requires that payroll costs charged to a grants must have sufficient documentation to support the employee position and rate of pay and must also be supported by sufficient time and effort documentation. Time and effort can be accomplished through utilization of time sheets or personal activity reports (PAR), but must be completed at least monthly and must be signed by both the employee and the supervisor. Condition: A sample of 21 employees was selected for testing. During that testing, we identified, 2 employees that did not have sufficient documentation to support their position and rate of pay. In addition, we identified 7 employees that did not have sufficient time and effort documentation to support the payroll cost charged to the grant. Questioned Costs: Unknown Context: Payroll costs comprised approximately 46% of total costs charged to this grant. Cause: Due to turnover within the organization and changes within the organizational structure, underlying support as required by Uniform Guidance was not properly maintained. Effect: The effect is that payroll costs charged to the grant could potentially be incorrectly stated and/or misallocated as of year-end. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation is fully retained going forward. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: Various Pass-Through Agency: New Haven Public Schools and Norwalk Public Schools Pass-Through Numbers: Various Award Period: Various Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200) requires that payroll costs charged to a grants must have sufficient documentation to support the employee position and rate of pay and must also be supported by sufficient time and effort documentation. Time and effort can be accomplished through utilization of time sheets or personal activity reports (PAR), but must be completed at least monthly and must be signed by both the employee and the supervisor. Condition: A sample of 21 employees was selected for testing. During that testing, we identified, 2 employees that did not have sufficient documentation to support their position and rate of pay. In addition, we identified 7 employees that did not have sufficient time and effort documentation to support the payroll cost charged to the grant. Questioned Costs: Unknown Context: Payroll costs comprised approximately 46% of total costs charged to this grant. Cause: Due to turnover within the organization and changes within the organizational structure, underlying support as required by Uniform Guidance was not properly maintained. Effect: The effect is that payroll costs charged to the grant could potentially be incorrectly stated and/or misallocated as of year-end. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation is fully retained going forward. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.
Finding 2023-004
Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: Various Pass-Through Agency: New Haven Public Schools and Norwalk Public Schools Pass-Through Numbers: Various Award Period: Various Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200) requires that payroll costs charged to a grants must have sufficient documentation to support the employee position and rate of pay and must also be supported by sufficient time and effort documentation. Time and effort can be accomplished through utilization of time sheets or personal activity reports (PAR), but must be completed at least monthly and must be signed by both the employee and the supervisor. Condition: A sample of 21 employees was selected for testing. During that testing, we identified, 2 employees that did not have sufficient documentation to support their position and rate of pay. In addition, we identified 7 employees that did not have sufficient time and effort documentation to support the payroll cost charged to the grant. Questioned Costs: Unknown Context: Payroll costs comprised approximately 46% of total costs charged to this grant. Cause: Due to turnover within the organization and changes within the organizational structure, underlying support as required by Uniform Guidance was not properly maintained. Effect: The effect is that payroll costs charged to the grant could potentially be incorrectly stated and/or misallocated as of year-end. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation is fully retained going forward. Views of Responsible Officials: Management concurs with the finding. Refer to the separate corrective action plan.