FAC Explorer

Audit 323682

FY End
2023-06-30
Total Expended
$12.12M
Findings
2
Programs
19
Organization: Town of North Haven, Connecticut (CT)
Year: 2023 Accepted: 2024-10-02
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501648 2023-003 - - L
1078090 2023-003 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $733,182 Yes 0
84.425 Education Stabilization Fund $445,041 Yes 0
84.010 Title I Grants to Local Educational Agencies $194,550 Yes 0
10.560 State Administrative Expenses for Child Nutrition $85,176 - 0
10.553 School Breakfast Program $78,855 - 0
20.205 Highway Planning and Construction $69,449 - 0
10.582 Fresh Fruit and Vegetable Program $55,000 - 0
84.367 Improving Teacher Quality State Grants $41,060 - 0
84.048 Career and Technical Education -- Basic Grants to States $32,454 - 0
84.173 Special Education_preschool Grants $23,536 - 0
84.027 Special Education_grants to States $21,308 - 0
10.555 National School Lunch Program $17,393 - 0
84.424 Student Support and Academic Enrichment Program $12,540 - 0
90.401 Help America Vote Act Requirements Payments $7,189 - 0
84.365 English Language Acquisition State Grants $5,077 - 0
10.649 Pandemic Ebt Administrative Costs $3,768 - 0
16.922 Equitable Sharing Program $3,670 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,574 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,229 - 0

Contacts

Name Title Type
MZCESB59NMF3 Richard Monico Auditee
2032395321 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 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 North Haven, 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 fund balance or net position, or cash flows of the Town.
Title: Noncash 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 the following noncash awards: USDA donated commoditities: National School Lunch Program - $17,393, Fresh Fruit and Vegetable Program - $55,000

Finding Details

Finding 2023-003
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. Condition We noted that for 4 of the 21 projects, the amount reported by the Town did not agree to the current year general ledger activity. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Amounts for certain projects were not reported in the proper period or proper fund (ARPA fund). Recommendation We recommend the Town implement procedures to ensure reporting is properly reconciled 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.
Finding 2023-003
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. Condition We noted that for 4 of the 21 projects, the amount reported by the Town did not agree to the current year general ledger activity. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Amounts for certain projects were not reported in the proper period or proper fund (ARPA fund). Recommendation We recommend the Town implement procedures to ensure reporting is properly reconciled 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.