FAC Explorer

Audit 358488

FY End
2024-06-30
Total Expended
$31.11M
Findings
10
Programs
34
Organization: City of New London, Connecticut (CT)
Year: 2024 Accepted: 2025-06-10
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564326 2024-005 - - L
564327 2024-005 - - L
564328 2024-005 - - L
564329 2024-005 - - L
564330 2024-005 - - L
1140768 2024-005 - - L
1140769 2024-005 - - L
1140770 2024-005 - - L
1140771 2024-005 - - L
1140772 2024-005 - - L

Programs

ALN Program Spent Major Findings
66.468 Drinking Water State Revolving Fund $2.63M Yes 0
14.218 Community Development Block Grants/entitlement Grants $1.01M - 0
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $790,925 - 0
10.553 School Breakfast Program $773,483 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $484,728 - 0
20.205 Highway Planning and Construction $430,434 - 0
14.900 Lead Hazard Reduction Grant Program $417,366 Yes 0
84.010 Title I Grants to Local Educational Agencies $302,693 - 0
10.582 Fresh Fruit and Vegetable Program $170,465 Yes 0
84.287 Twenty-First Century Community Learning Centers $133,653 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $119,852 - 0
84.365 English Language Acquisition State Grants $108,889 - 0
84.424 Student Support and Academic Enrichment Program $107,647 - 0
10.560 State Administrative Expenses for Child Nutrition $71,065 - 0
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $70,341 - 0
84.425 Education Stabilization Fund $70,025 Yes 0
97.047 Bric: Building Resilient Infrastructure and Communities $70,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $57,088 Yes 1
84.196 Education for Homeless Children and Youth $54,826 - 0
93.590 Community-Based Child Abuse Prevention Grants $54,745 - 0
84.027 Special Education Grants to States $54,179 Yes 0
66.818 Brownsfield Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $54,088 - 0
84.002 Adult Education - Basic Grants to States $49,599 - 0
97.044 Assistance to Firefighters Grant $41,338 - 0
10.555 National School Lunch Program $39,790 Yes 0
84.173 Special Education Preschool Grants $23,256 Yes 0
10.559 Summer Food Service Program for Children $12,088 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,165 - 0
10.558 Child and Adult Care Food Program $11,143 - 0
97.042 Emergency Management Performance Grants $5,000 - 0
10.649 Pandemic Ebt Administrative Costs $4,571 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $3,221 - 0
20.607 Alcohol Open Container Requirements $3,142 - 0
45.025 Promotion of the Arts Partnership Agreements $2,764 - 0

Contacts

Name Title Type
UTHHPVVH4U63 Donna Rinehart Auditee
8604475209 Joseph Centofanti Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presenation 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 City of New London, Connecticut (“City”) 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 City, 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 City.
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 City received and expended the following noncash awards: USDA donated commodities: National School Lunch Program $ 39,790 Fresh Fruit and Vegetable Program 170,465

Finding Details

Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.
Finding 2024-005
Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report 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 City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.