FAC Explorer

Audit 355244

FY End
2024-06-30
Total Expended
$4.04M
Findings
2
Programs
24
Organization: Town of Colchester, Ct (CT)
Year: 2024 Accepted: 2025-05-01
Auditor: Pkf O' Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559002 2024-003 - Yes L
1135444 2024-003 - Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $284,201 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $152,665 Yes 0
97.044 Assistance to Firefighters Grant $146,343 - 0
84.010 Title I Grants to Local Educational Agencies $126,272 - 0
10.553 School Breakfast Program $109,521 - 0
93.276 Drug-Free Communities Support Program Grants $105,737 - 0
10.555 National School Lunch Program $56,774 - 0
10.560 State Administrative Expenses for Child Nutrition $55,630 - 0
16.710 Public Safety Partnership and Community Policing Grants $48,611 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $38,502 - 0
10.582 Fresh Fruit and Vegetable Program $37,500 - 0
84.048 Career and Technical Education -- Basic Grants to States $22,463 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $16,480 - 0
20.607 Alcohol Open Container Requirements $12,397 - 0
16.540 Juvenile Justice and Delinquency Prevention $10,700 - 0
84.424 Student Support and Academic Enrichment Program $6,207 - 0
97.042 Emergency Management Performance Grants $5,000 - 0
97.024 Emergency Food and Shelter National Board Program $4,550 - 0
84.365 English Language Acquisition State Grants $4,193 - 0
10.649 Pandemic Ebt Administrative Costs $2,612 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1,373 - 0
45.025 Promotion of the Arts Partnership Agreements $1,137 - 0
84.173 Special Education Preschool Grants $1,010 - 0
84.027 Special Education Grants to States $97 - 0

Contacts

Name Title Type
KT7BJANCFJJ9 Marina Pandolfi Auditee
8605377239 Katherine Patnaude 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 Colchester, 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 net position, changes in fund balance, or cash flows of the Town.
Title: Noncash federal awards at fair value 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: $56,774 of USDA donated commodities under the National School Lunch Program and $37,500 of USDA donated commodities under the Fresh Fruit and Vegetable Program.

Finding Details

Finding 2024-003
Finding 2024-003 Coronavirus State and Local Fiscal Recovery Funds (Compliance - Reporting) – 2023 Program 21.027 Coronavirus State and Local Fiscal Recovery Funds 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. The report has key line items that are quantifiable and should be reconciled to the Town's general ledger. Conditions The amounts reported in the March 31, 2024 project and expenditure report for cumulative expenditures only included the current year expenditures. Cumulative expenditures at March 31, 2024 should have totaled $3,032,459, the sum of the current and prior year expenditures. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause The Town did not follow the established procedures and internal controls for grant reporting. Recommendation We recommend the Town implement procedures to ensure amounts reported in the project and expenditures reports agree 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 has reviewed the reporting procedures and how to maintain accurate expenditures, in accordance with U.S. Treasury guidelines. This corrective action has been sustained for the March 2025 filing, and will be adhered to for any subsequent reporting by the Director of Finance and the First Selectman.
Finding 2024-003
Finding 2024-003 Coronavirus State and Local Fiscal Recovery Funds (Compliance - Reporting) – 2023 Program 21.027 Coronavirus State and Local Fiscal Recovery Funds 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. The report has key line items that are quantifiable and should be reconciled to the Town's general ledger. Conditions The amounts reported in the March 31, 2024 project and expenditure report for cumulative expenditures only included the current year expenditures. Cumulative expenditures at March 31, 2024 should have totaled $3,032,459, the sum of the current and prior year expenditures. Questioned costs None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause The Town did not follow the established procedures and internal controls for grant reporting. Recommendation We recommend the Town implement procedures to ensure amounts reported in the project and expenditures reports agree 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 has reviewed the reporting procedures and how to maintain accurate expenditures, in accordance with U.S. Treasury guidelines. This corrective action has been sustained for the March 2025 filing, and will be adhered to for any subsequent reporting by the Director of Finance and the First Selectman.