FAC Explorer

Audit 335760

FY End
2024-06-30
Total Expended
$3.04M
Findings
4
Programs
4
Organization: Continuum of Care, Inc. and Affiliates (CT)
Year: 2024 Accepted: 2025-01-03
Auditor: Cliftonlarsonallen LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517718 2024-001 Significant Deficiency - P
517719 2024-001 Significant Deficiency - P
1094160 2024-001 Significant Deficiency - P
1094161 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $1.24M Yes 0
16.753 Congressionally Recommended Awards $744,662 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $739,155 Yes 1
93.958 Block Grants for Community Mental Health Services $123,290 - 0

Contacts

Name Title Type
XELLVRZ1PZP7 Angela Westwood Auditee
2035622264 Mary Kay Curtiss Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Continuum of Care, Inc. and Affiliates 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 Continuum of Care, Inc. and Affiliates, it is not intended to and does not present the financial position, changes in net assets or cash flows of Continuum of Care, Inc. and Affiliates. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: Continuum of Care, Inc. and Affiliates has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Listing Number: 21.027 Pass-Through Agency: State of Connecticut Department of Mental Health and Addiction Services, City of New Haven Pass-Through Number: 22MHA2052POS01, 2023-CON-0559 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Suspension and debarment verification was not performed before entering into a covered transaction for 1 out of 2 vendors tested. Questioned costs: None Context: For 1 out of 2 vendors tested during testing over suspension and debarment, we noted that that the suspension and debarment verification was not performed before entering into a covered transaction with the vendor. Cause: Lack of controls over suspension and debarment Effect: Suspension and debarment verification was not performed before entering into a covered transaction. Repeat Finding: No Recommendation: We recommend that the Organization implement controls to ensure that suspension and debarment verification is performed before entering into a covered transaction with a vendor. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Listing Number: 21.027 Pass-Through Agency: State of Connecticut Department of Mental Health and Addiction Services, City of New Haven Pass-Through Number: 22MHA2052POS01, 2023-CON-0559 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Suspension and debarment verification was not performed before entering into a covered transaction for 1 out of 2 vendors tested. Questioned costs: None Context: For 1 out of 2 vendors tested during testing over suspension and debarment, we noted that that the suspension and debarment verification was not performed before entering into a covered transaction with the vendor. Cause: Lack of controls over suspension and debarment Effect: Suspension and debarment verification was not performed before entering into a covered transaction. Repeat Finding: No Recommendation: We recommend that the Organization implement controls to ensure that suspension and debarment verification is performed before entering into a covered transaction with a vendor. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Listing Number: 21.027 Pass-Through Agency: State of Connecticut Department of Mental Health and Addiction Services, City of New Haven Pass-Through Number: 22MHA2052POS01, 2023-CON-0559 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Suspension and debarment verification was not performed before entering into a covered transaction for 1 out of 2 vendors tested. Questioned costs: None Context: For 1 out of 2 vendors tested during testing over suspension and debarment, we noted that that the suspension and debarment verification was not performed before entering into a covered transaction with the vendor. Cause: Lack of controls over suspension and debarment Effect: Suspension and debarment verification was not performed before entering into a covered transaction. Repeat Finding: No Recommendation: We recommend that the Organization implement controls to ensure that suspension and debarment verification is performed before entering into a covered transaction with a vendor. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Listing Number: 21.027 Pass-Through Agency: State of Connecticut Department of Mental Health and Addiction Services, City of New Haven Pass-Through Number: 22MHA2052POS01, 2023-CON-0559 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Suspension and debarment verification was not performed before entering into a covered transaction for 1 out of 2 vendors tested. Questioned costs: None Context: For 1 out of 2 vendors tested during testing over suspension and debarment, we noted that that the suspension and debarment verification was not performed before entering into a covered transaction with the vendor. Cause: Lack of controls over suspension and debarment Effect: Suspension and debarment verification was not performed before entering into a covered transaction. Repeat Finding: No Recommendation: We recommend that the Organization implement controls to ensure that suspension and debarment verification is performed before entering into a covered transaction with a vendor. Views of Responsible Officials: There is no disagreement with the audit finding.