FAC Explorer

Audit 356034

FY End
2023-06-30
Total Expended
$1.33M
Findings
4
Programs
13
Organization: Town of Marlborough (CT)
Year: 2023 Accepted: 2025-05-12
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560078 2023-002 Significant Deficiency - I
560079 2023-002 Significant Deficiency - I
1136520 2023-002 Significant Deficiency - I
1136521 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $861,671 Yes 1
84.425 Education Stabilization Fund $56,300 - 0
84.358 Rural Education $36,891 - 0
84.027 Special Education Grants to States $25,682 - 0
10.555 National School Lunch Program $21,627 - 0
10.560 State Administrative Expenses for Child Nutrition $20,591 - 0
10.553 School Breakfast Program $14,283 - 0
84.010 Title I Grants to Local Educational Agencies $10,558 - 0
84.424 Student Support and Academic Enrichment Program $4,928 - 0
84.173 Special Education Preschool Grants $2,773 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2,500 - 0
90.401 Help America Vote Act Requirements Payments $2,185 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
LD7GM5ZGRBC9 Linda Savitsky Auditee
8602956165 Vanessa Rossitto Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Marlborough, Connecticut, under programs of the federal government for the year ended June 30, 2023. 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 Marlborough, 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 Marlborough, 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 for all awards. 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 Marlborough, 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 $6,958 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

Finding Details

Finding 2023-002
Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Town of Marlborough, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: There were no instances found that a suspended or debarred entity was paid with federal awards; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine whether they are not suspended or debarred
Finding 2023-002
Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Town of Marlborough, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: There were no instances found that a suspended or debarred entity was paid with federal awards; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine whether they are not suspended or debarred
Finding 2023-002
Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Town of Marlborough, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: There were no instances found that a suspended or debarred entity was paid with federal awards; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine whether they are not suspended or debarred
Finding 2023-002
Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Town of Marlborough, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: There were no instances found that a suspended or debarred entity was paid with federal awards; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: No Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine whether they are not suspended or debarred