FAC Explorer

Audit 342342

FY End
2024-06-30
Total Expended
$7.53M
Findings
12
Programs
22
Organization: Town of East Haven (CT)
Year: 2024 Accepted: 2025-02-13
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523077 2024-001 - - L
523078 2024-001 - - L
523079 2024-001 - - L
523080 2024-001 - - L
523081 2024-001 - - L
523082 2024-001 - - L
1099519 2024-001 - - L
1099520 2024-001 - - L
1099521 2024-001 - - L
1099522 2024-001 - - L
1099523 2024-001 - - L
1099524 2024-001 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $606,831 - 0
10.553 School Breakfast Program $402,085 - 0
20.205 Highway Planning and Construction $132,833 - 0
10.582 Fresh Fruit and Vegetable Program $130,848 - 0
10.555 National School Lunch Program $83,081 - 0
10.560 State Administrative Expenses for Child Nutrition $71,269 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $70,513 - 0
84.048 Career and Technical Education -- Basic Grants to States $55,387 - 0
84.002 Adult Education - Basic Grants to States $54,504 - 0
84.173 Special Education Preschool Grants $36,535 - 0
84.424 Student Support and Academic Enrichment Program $33,410 - 0
84.365 English Language Acquisition State Grants $30,222 - 0
16.922 Equitable Sharing Program $25,926 - 0
93.575 Child Care and Development Block Grant $20,469 - 0
84.425 Education Stabilization Fund $10,248 Yes 0
10.559 Summer Food Service Program for Children $8,556 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $7,929 Yes 1
10.649 Pandemic Ebt Administrative Costs $5,224 - 0
84.027 Special Education Grants to States $5,000 - 0
97.042 Emergency Management Performance Grants $5,000 - 0
40.025 Promotion of the Arts Partnership Agreements $1,136 - 0
45.310 Grants to States $905 - 0

Contacts

Name Title Type
D43CS8J42FK3 James Keeley Auditee
2034683341 Joseph Centofanti Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (“Schedule”) includes the federal award activity of the Town of East Haven, Connecticut (“Town”) under programs of the federal government. The information in this 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, 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.
Title: noncash federal awards 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. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance The Town received and expended the following noncash awards: USDA donated commodities: National School Lunch Program of $83,081 and Fresh Fruit and Vegetable Program of $130,848

Finding Details

Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-001
Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition Although the total cumulative expenditures reported agreed to the Town records, we noted that the current period expenditures amount reported by the Town did not agree to the general ledger activity due to certain expenditures totaling approximately $183,000 for the period that were not included. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the Town implement procedures to review the project and expenditure report prepared by the 3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of responsible official and planned corrective actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.