FAC Explorer

Audit 341434

FY End
2024-06-30
Total Expended
$1.62M
Findings
6
Programs
16
Organization: Town of Canton, Connecticut (CT)
Year: 2024 Accepted: 2025-02-06
Auditor: King King and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522211 2024-001 Significant Deficiency - L
522212 2024-001 Significant Deficiency - L
522213 2024-001 Significant Deficiency - L
1098653 2024-001 Significant Deficiency - L
1098654 2024-001 Significant Deficiency - L
1098655 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $402,287 - 0
84.425 Education Stabilization Fund $62,877 - 0
84.010 Title I Grants to Local Educational Agencies $59,978 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $43,802 Yes 1
10.560 State Administrative Expenses for Child Nutrition $40,036 - 0
10.555 National School Lunch Program $35,514 - 0
10.553 School Breakfast Program $27,344 - 0
84.173 Special Education Preschool Grants $14,792 - 0
20.205 Highway Planning and Construction $14,272 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $12,910 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
97.042 Emergency Management Performance Grants $5,144 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $3,764 - 0
10.649 Pandemic Ebt Administrative Costs $1,959 - 0
20.600 State and Community Highway Safety $1,751 - 0
10.185 Local Food for Schools Cooperative Agreement Program $437 - 0

Contacts

Name Title Type
KFSSJCFLH2H5 Mike Davis Auditee
8606937861 Sean O'Grady Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Town of Canton 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
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Reporting Criteria The Town is required to submit an annual Project and Expenditure report within 30 days of after the close of the reporting period. Condition The Town did not have adequate controls in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, within 30 days of the close of the reporting period. Context There was no procedure in place for the Town to submit the Project and Expenditure Report on time. There was also turnover at positions within the Finance Department. Since that time, the Town has implemented new procedures to ensure timely filling. Cause Turnover in the Finance Department and lack of awareness of the deadline. No formal procedures were in place to ensure timely submissions of the Project and Expenditure Report. Effect The Town did not submit the annual Project and Expenditure Report timely. Recommendation We recommend that the Town establish procedures for the preparation and completion of the annual Project and Expenditure Report to ensure timely filing. Views of Responsible Officials and Planned Corrective Actions The Town is now aware of the reporting deadlines and has established policies and procedures to ensure that the report gets filed timely and accurately.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Reporting Criteria The Town is required to submit an annual Project and Expenditure report within 30 days of after the close of the reporting period. Condition The Town did not have adequate controls in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, within 30 days of the close of the reporting period. Context There was no procedure in place for the Town to submit the Project and Expenditure Report on time. There was also turnover at positions within the Finance Department. Since that time, the Town has implemented new procedures to ensure timely filling. Cause Turnover in the Finance Department and lack of awareness of the deadline. No formal procedures were in place to ensure timely submissions of the Project and Expenditure Report. Effect The Town did not submit the annual Project and Expenditure Report timely. Recommendation We recommend that the Town establish procedures for the preparation and completion of the annual Project and Expenditure Report to ensure timely filing. Views of Responsible Officials and Planned Corrective Actions The Town is now aware of the reporting deadlines and has established policies and procedures to ensure that the report gets filed timely and accurately.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Reporting Criteria The Town is required to submit an annual Project and Expenditure report within 30 days of after the close of the reporting period. Condition The Town did not have adequate controls in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, within 30 days of the close of the reporting period. Context There was no procedure in place for the Town to submit the Project and Expenditure Report on time. There was also turnover at positions within the Finance Department. Since that time, the Town has implemented new procedures to ensure timely filling. Cause Turnover in the Finance Department and lack of awareness of the deadline. No formal procedures were in place to ensure timely submissions of the Project and Expenditure Report. Effect The Town did not submit the annual Project and Expenditure Report timely. Recommendation We recommend that the Town establish procedures for the preparation and completion of the annual Project and Expenditure Report to ensure timely filing. Views of Responsible Officials and Planned Corrective Actions The Town is now aware of the reporting deadlines and has established policies and procedures to ensure that the report gets filed timely and accurately.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Reporting Criteria The Town is required to submit an annual Project and Expenditure report within 30 days of after the close of the reporting period. Condition The Town did not have adequate controls in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, within 30 days of the close of the reporting period. Context There was no procedure in place for the Town to submit the Project and Expenditure Report on time. There was also turnover at positions within the Finance Department. Since that time, the Town has implemented new procedures to ensure timely filling. Cause Turnover in the Finance Department and lack of awareness of the deadline. No formal procedures were in place to ensure timely submissions of the Project and Expenditure Report. Effect The Town did not submit the annual Project and Expenditure Report timely. Recommendation We recommend that the Town establish procedures for the preparation and completion of the annual Project and Expenditure Report to ensure timely filing. Views of Responsible Officials and Planned Corrective Actions The Town is now aware of the reporting deadlines and has established policies and procedures to ensure that the report gets filed timely and accurately.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Reporting Criteria The Town is required to submit an annual Project and Expenditure report within 30 days of after the close of the reporting period. Condition The Town did not have adequate controls in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, within 30 days of the close of the reporting period. Context There was no procedure in place for the Town to submit the Project and Expenditure Report on time. There was also turnover at positions within the Finance Department. Since that time, the Town has implemented new procedures to ensure timely filling. Cause Turnover in the Finance Department and lack of awareness of the deadline. No formal procedures were in place to ensure timely submissions of the Project and Expenditure Report. Effect The Town did not submit the annual Project and Expenditure Report timely. Recommendation We recommend that the Town establish procedures for the preparation and completion of the annual Project and Expenditure Report to ensure timely filing. Views of Responsible Officials and Planned Corrective Actions The Town is now aware of the reporting deadlines and has established policies and procedures to ensure that the report gets filed timely and accurately.
Finding 2024-001
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Reporting Criteria The Town is required to submit an annual Project and Expenditure report within 30 days of after the close of the reporting period. Condition The Town did not have adequate controls in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, within 30 days of the close of the reporting period. Context There was no procedure in place for the Town to submit the Project and Expenditure Report on time. There was also turnover at positions within the Finance Department. Since that time, the Town has implemented new procedures to ensure timely filling. Cause Turnover in the Finance Department and lack of awareness of the deadline. No formal procedures were in place to ensure timely submissions of the Project and Expenditure Report. Effect The Town did not submit the annual Project and Expenditure Report timely. Recommendation We recommend that the Town establish procedures for the preparation and completion of the annual Project and Expenditure Report to ensure timely filing. Views of Responsible Officials and Planned Corrective Actions The Town is now aware of the reporting deadlines and has established policies and procedures to ensure that the report gets filed timely and accurately.