Audit 330394

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization follows the Connecticut Cost Allocation Standards and is required to maintain a cost allocation plan that is approved by the governing board. The actual costs must be charged in accordance with this plan. Condition: The Organization has an approved Cost Allocation Plan, however nonpayroll expenses were not allocated following the approved plan. Questioned costs: None Context: Of the 25 non payroll disbursements chosen for testing, five of the transactions were allocated in a method that differed from the cost allocation plan or the allocation method used could not be reperformed. Cause: Management was not aware of the allocation compliance. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend that the Cost Allocation Plan be modified by management to the appropriate cost allocations for the Organization and obtain approval for the updated plan by the governing board. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization follows the Connecticut Cost Allocation Standards and is required to maintain a cost allocation plan that is approved by the governing board. The actual costs must be charged in accordance with this plan. Condition: The Organization has an approved Cost Allocation Plan, however nonpayroll expenses were not allocated following the approved plan. Questioned costs: None Context: Of the 25 non payroll disbursements chosen for testing, five of the transactions were allocated in a method that differed from the cost allocation plan or the allocation method used could not be reperformed. Cause: Management was not aware of the allocation compliance. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend that the Cost Allocation Plan be modified by management to the appropriate cost allocations for the Organization and obtain approval for the updated plan by the governing board. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization follows the Connecticut Cost Allocation Standards and is required to maintain a cost allocation plan that is approved by the governing board. The actual costs must be charged in accordance with this plan. Condition: The Organization has an approved Cost Allocation Plan, however nonpayroll expenses were not allocated following the approved plan. Questioned costs: None Context: Of the 25 non payroll disbursements chosen for testing, five of the transactions were allocated in a method that differed from the cost allocation plan or the allocation method used could not be reperformed. Cause: Management was not aware of the allocation compliance. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend that the Cost Allocation Plan be modified by management to the appropriate cost allocations for the Organization and obtain approval for the updated plan by the governing board. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs. Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs. Questioned costs: $8,771 Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense. Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend a filing system either electronic or in paper be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs. Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs. Questioned costs: $8,771 Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense. Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend a filing system either electronic or in paper be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs. Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs. Questioned costs: $8,771 Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense. Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend a filing system either electronic or in paper be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates. Condition: The Organization and payroll provider miscalculated overtime wages. Questioned costs: Not material Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year. Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs. Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend proper review control procedures to be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates. Condition: The Organization and payroll provider miscalculated overtime wages. Questioned costs: Not material Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year. Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs. Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend proper review control procedures to be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates. Condition: The Organization and payroll provider miscalculated overtime wages. Questioned costs: Not material Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year. Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs. Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend proper review control procedures to be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization follows the Connecticut Cost Allocation Standards and is required to maintain a cost allocation plan that is approved by the governing board. The actual costs must be charged in accordance with this plan. Condition: The Organization has an approved Cost Allocation Plan, however nonpayroll expenses were not allocated following the approved plan. Questioned costs: None Context: Of the 25 non payroll disbursements chosen for testing, five of the transactions were allocated in a method that differed from the cost allocation plan or the allocation method used could not be reperformed. Cause: Management was not aware of the allocation compliance. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend that the Cost Allocation Plan be modified by management to the appropriate cost allocations for the Organization and obtain approval for the updated plan by the governing board. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs. Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs. Questioned costs: $8,771 Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense. Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend a filing system either electronic or in paper be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates. Condition: The Organization and payroll provider miscalculated overtime wages. Questioned costs: Not material Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year. Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs. Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend proper review control procedures to be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization follows the Connecticut Cost Allocation Standards and is required to maintain a cost allocation plan that is approved by the governing board. The actual costs must be charged in accordance with this plan. Condition: The Organization has an approved Cost Allocation Plan, however nonpayroll expenses were not allocated following the approved plan. Questioned costs: None Context: Of the 25 non payroll disbursements chosen for testing, five of the transactions were allocated in a method that differed from the cost allocation plan or the allocation method used could not be reperformed. Cause: Management was not aware of the allocation compliance. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend that the Cost Allocation Plan be modified by management to the appropriate cost allocations for the Organization and obtain approval for the updated plan by the governing board. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization follows the Connecticut Cost Allocation Standards and is required to maintain a cost allocation plan that is approved by the governing board. The actual costs must be charged in accordance with this plan. Condition: The Organization has an approved Cost Allocation Plan, however nonpayroll expenses were not allocated following the approved plan. Questioned costs: None Context: Of the 25 non payroll disbursements chosen for testing, five of the transactions were allocated in a method that differed from the cost allocation plan or the allocation method used could not be reperformed. Cause: Management was not aware of the allocation compliance. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend that the Cost Allocation Plan be modified by management to the appropriate cost allocations for the Organization and obtain approval for the updated plan by the governing board. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization follows the Connecticut Cost Allocation Standards and is required to maintain a cost allocation plan that is approved by the governing board. The actual costs must be charged in accordance with this plan. Condition: The Organization has an approved Cost Allocation Plan, however nonpayroll expenses were not allocated following the approved plan. Questioned costs: None Context: Of the 25 non payroll disbursements chosen for testing, five of the transactions were allocated in a method that differed from the cost allocation plan or the allocation method used could not be reperformed. Cause: Management was not aware of the allocation compliance. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend that the Cost Allocation Plan be modified by management to the appropriate cost allocations for the Organization and obtain approval for the updated plan by the governing board. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs. Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs. Questioned costs: $8,771 Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense. Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend a filing system either electronic or in paper be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs. Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs. Questioned costs: $8,771 Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense. Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend a filing system either electronic or in paper be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs. Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs. Questioned costs: $8,771 Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense. Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend a filing system either electronic or in paper be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates. Condition: The Organization and payroll provider miscalculated overtime wages. Questioned costs: Not material Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year. Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs. Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend proper review control procedures to be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates. Condition: The Organization and payroll provider miscalculated overtime wages. Questioned costs: Not material Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year. Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs. Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend proper review control procedures to be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates. Condition: The Organization and payroll provider miscalculated overtime wages. Questioned costs: Not material Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year. Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs. Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend proper review control procedures to be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization follows the Connecticut Cost Allocation Standards and is required to maintain a cost allocation plan that is approved by the governing board. The actual costs must be charged in accordance with this plan. Condition: The Organization has an approved Cost Allocation Plan, however nonpayroll expenses were not allocated following the approved plan. Questioned costs: None Context: Of the 25 non payroll disbursements chosen for testing, five of the transactions were allocated in a method that differed from the cost allocation plan or the allocation method used could not be reperformed. Cause: Management was not aware of the allocation compliance. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend that the Cost Allocation Plan be modified by management to the appropriate cost allocations for the Organization and obtain approval for the updated plan by the governing board. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs. Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs. Questioned costs: $8,771 Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense. Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located. Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend a filing system either electronic or in paper be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates. Condition: The Organization and payroll provider miscalculated overtime wages. Questioned costs: Not material Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year. Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs. Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred. Repeat Finding: No Recommendation: We recommend proper review control procedures to be established by management. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Financial Reporting Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: Yes Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Condition: Due to the organization not fully utilizing the capacity of their accounting system, the audit was significantly delayed. In addition, there was turnover within the accounting department which resulted in additional time to gain comfort over beginning balances and reconcile the activity for the year under audit. Questioned costs: None Criteria or Specific Requirement: Internal controls over financial reporting are required to be designed to provide reasonable assurance that financial statement misstatements are prevented or detected and corrected. Our audit procedures revealed a continued need for improvement of a timely and complete monthly or periodic reconciliation and closing process. Lack of a complete monthly or periodic close led to a continuing and growing backlog of transactions and journal entries that were not posted into the accounting system, which rendered the accounting information inadequate and unable to complete the Federal Single Audit timely and accurate quarterly reporting. Effect: Material adjustments were required to be made by management prior to providing a trial balance for audit. Because financial information was not being tracked within the accounting system, it took management a significant amount of time to reconcile and record activity and therefore, the audit was delayed. Cause: The prior Director of Finance had been with the organization for a long period of time and did not utilize the accounting system as intended. Many reconciliations were performed manually, and the current finance team was unable to reproduce the work of the previous Director of Finance. Repeat Finding: No Recommendation: We recommend that the Organization fully utilize the accounting system as intended to track daily financial activity. We also recommend that they formalize monthly account reconciliations and year-end closing procedures to ensure that all transactions are properly recorded in the appropriate account and the correct period.

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster and National Family Caregiver Support - Title III, Part E Assistance Listing Number: 93.044, 93.045, 93.053 and 93.052 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2021-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.