FAC Explorer

Audit 358117

FY End
2024-06-30
Total Expended
$8.62M
Findings
2
Programs
19
Organization: Town of North Haven, Connecticut (CT)
Year: 2024 Accepted: 2025-06-05
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
563942 2024-004 Significant Deficiency - I
1140384 2024-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $4.97M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.42M Yes 0
10.555 National School Lunch Program $367,706 - 0
84.027 Special Education Grants to States $171,458 - 0
84.010 Title I Grants to Local Educational Agencies $146,903 - 0
10.553 School Breakfast Program $100,350 - 0
10.560 State Administrative Expenses for Child Nutrition $77,244 - 0
84.048 Career and Technical Education -- Basic Grants to States $49,421 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,000 - 0
84.365 English Language Acquisition State Grants $26,101 - 0
84.424 Student Support and Academic Enrichment Program $25,497 - 0
97.042 Emergency Management Performance Grants $16,800 - 0
20.616 National Priority Safety Programs $15,239 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $13,014 - 0
84.425 Education Stabilization Fund $8,926 - 0
16.922 Equitable Sharing Program $4,425 - 0
10.649 Pandemic Ebt Administrative Costs $3,918 - 0
32.009 Emergency Connectivity Fund Program $2,494 - 0
84.173 Special Education Preschool Grants $988 - 0

Contacts

Name Title Type
MZCESB59NMF3 Richard Monico Auditee
2032395321 David Flint 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 North Haven, 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 North Haven, 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 North Haven, 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 North Haven, 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 $141,182 are included in the Department of Agriculture’s National School Lunch Program, Federal Assistance Listing Number 10.555.

Finding Details

Finding 2024-004
2024-004 Procurement Federal Agency: All Federal Agencies - US Department of Transportation Federal Program Name: All Federal Programs Assistance Listing Number: All Assistance Listing Numbers - 20.205 Federal Award Identification Number and Year: N/A – applies to all Federal Programs Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: N/A Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The Town’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to federal procurement. Cause: The Town was unaware that the policy was not compliant with Uniform Guidance. Repeat Finding: No Recommendation: We recommend that the Town review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-004
2024-004 Procurement Federal Agency: All Federal Agencies - US Department of Transportation Federal Program Name: All Federal Programs Assistance Listing Number: All Assistance Listing Numbers - 20.205 Federal Award Identification Number and Year: N/A – applies to all Federal Programs Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: N/A Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The Town’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to federal procurement. Cause: The Town was unaware that the policy was not compliant with Uniform Guidance. Repeat Finding: No Recommendation: We recommend that the Town review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.