FAC Explorer

Audit 331418

FY End
2024-06-30
Total Expended
$4.74M
Findings
8
Programs
13
Organization: Town of Darien, Connecticut (CT)
Year: 2024 Accepted: 2024-12-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513567 2024-001 Significant Deficiency - L
513568 2024-001 Significant Deficiency - L
513569 2024-001 Significant Deficiency - L
513570 2024-001 Significant Deficiency - L
1090009 2024-001 Significant Deficiency - L
1090010 2024-001 Significant Deficiency - L
1090011 2024-001 Significant Deficiency - L
1090012 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $134,129 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $102,374 - 0
84.425 Education Stabilization Fund $88,591 - 0
84.173 Special Education Preschool Grants $25,949 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $23,415 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $8,090 - 0
93.069 Public Health Emergency Preparedness $7,779 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $7,172 - 0
97.042 Emergency Management Performance Grants $5,000 - 0
97.039 Hazard Mitigation Grant $4,306 - 0
84.365 English Language Acquisition State Grants $3,810 - 0
84.010 Title I Grants to Local Educational Agencies $585 - 0
93.268 Immunization Cooperative Agreements $104 - 0

Contacts

Name Title Type
XU8CZK9T8E84 Jennifer Charneski Auditee
2036567334 Vanessa Rossitto Auditor
No contacts on file

Notes to SEFA

Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Darien, Connecticut, under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Darien, Connecticut, it is not intended to, and does not, present the financial position, changes in fund balance, changes in net position, or cash flows of the Town of Darien, Connecticut. Basis of Accounting Expenditures reported on the Schedule are reported using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Darien, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.