FAC Explorer

Audit 338707

FY End
2024-06-30
Total Expended
$2.61M
Findings
8
Programs
18
Organization: Town of Avon, Connecticut (CT)
Year: 2024 Accepted: 2025-01-17
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519618 2024-001 Significant Deficiency Yes I
519619 2024-001 Significant Deficiency Yes I
519620 2024-001 Significant Deficiency Yes I
519621 2024-001 Significant Deficiency Yes I
1096060 2024-001 Significant Deficiency Yes I
1096061 2024-001 Significant Deficiency Yes I
1096062 2024-001 Significant Deficiency Yes I
1096063 2024-001 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $243,821 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $129,915 - 0
84.425 Education Stabilization Fund $117,877 - 0
10.560 State Administrative Expenses for Child Nutrition $75,999 - 0
10.553 School Breakfast Program $61,253 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $31,341 - 0
84.027 Special Education Grants to States $20,252 - 0
84.010 Title I Grants to Local Educational Agencies $16,211 - 0
84.365 English Language Acquisition State Grants $11,859 - 0
10.664 Cooperative Forestry Assistance $10,000 - 0
97.042 Emergency Management Performance Grants $9,182 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $7,229 Yes 1
84.424 Student Support and Academic Enrichment Program $5,520 - 0
84.173 Special Education Preschool Grants $4,853 - 0
10.649 Pandemic Ebt Administrative Costs $3,265 - 0
10.185 Local Food for Schools Cooperative Agreement Program $1,724 - 0
20.616 National Priority Safety Programs $595 - 0
20.205 Highway Planning and Construction $82 - 0

Contacts

Name Title Type
YNLFSKKE6KV8 Tom Distasio Auditee
8604094344 Jessica Aniskoff Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS 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 Avon, 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 Avon, 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 Avon, 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 Avon, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. Donated commodities in the amount of $52,657 are included in the Department of Agriculture’s National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received.
Title: RECONCILIATION TO STATE REPORTING 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 Avon, 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 Avon, 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 Avon, 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 Avon, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. Amounts reported to the State of Connecticut, Department of Education EFS System on Form ED141 contained encumbrances as follows: Total Bud Reporting Add Payments Ref Program Year Total per on PY Year Code Grant Fund Spid Year Code Chartfield 1 Expenditures ED141 Encumbrances Total to SEFA Title II Part A 12060 20858 2023 84131 170002 $ 3 1,342 Title II Part A 12060 20858 2024 84131 170002 $ 2 1,287 $ 5 2,629 $ 1 1,132 $ 6 3,761 Title IV Part A 12060 22854 2023 82079 170002 $ 5 ,520 Title IV Part A 12060 22854 2024 82079 170002 $ 9 ,746 $ 1 5,266 $ 3 ,795 $ 1 9,061

Finding Details

Finding 2024-001
Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available 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, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials Management agrees with the auditors’ recommendations.
Finding 2024-001
Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available 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, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials Management agrees with the auditors’ recommendations.
Finding 2024-001
Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available 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, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials Management agrees with the auditors’ recommendations.
Finding 2024-001
Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available 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, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials Management agrees with the auditors’ recommendations.
Finding 2024-001
Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available 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, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials Management agrees with the auditors’ recommendations.
Finding 2024-001
Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available 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, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials Management agrees with the auditors’ recommendations.
Finding 2024-001
Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available 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, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials Management agrees with the auditors’ recommendations.
Finding 2024-001
Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available 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, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials Management agrees with the auditors’ recommendations.