FAC Explorer

Audit 364541

FY End
2023-06-30
Total Expended
$4.88M
Findings
4
Programs
16
Organization: Town of East Lyme, Connecticut (CT)
Year: 2023 Accepted: 2025-08-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573885 2023-005 Significant Deficiency - L
573886 2023-005 Significant Deficiency - L
1150327 2023-005 Significant Deficiency - L
1150328 2023-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.92M Yes 1
10.555 National School Lunch Program $432,725 - 0
10.553 School Breakfast Program $84,698 - 0
10.560 State Administrative Expenses for Child Nutrition $71,810 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $40,031 - 0
84.010 Title I Grants to Local Educational Agencies $36,723 - 0
84.048 Career and Technical Education -- Basic Grants to States $22,876 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $12,500 - 0
84.365 English Language Acquisition State Grants $10,822 - 0
84.027 Special Education Grants to States $10,322 - 0
84.424 Student Support and Academic Enrichment Program $9,938 - 0
97.042 Emergency Management Performance Grants $9,443 - 0
84.425 Education Stabilization Fund $7,006 Yes 0
10.649 Pandemic Ebt Administrative Costs $3,140 - 0
20.607 Alcohol Open Container Requirements $1,487 - 0
84.173 Special Education Preschool Grants $28 - 0

Contacts

Name Title Type
G3KQD8677487 Kevin Gervais Jr. Auditee
8606914111 Leslie Zoll 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 East Lyme, 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 East Lyme, 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 East Lyme, 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. 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 East Lyme, 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 $45,617 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 2023-005
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • 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 reporting requirements. Condition: During our testing, we noted the Town did not submit the Project and Expenditure report that was due by April 30, 2023. Questioned costs: None Context: During our testing, we noted that the Town was not aware of the reporting requirement and had not submitted the required report by the April 30, 2023, deadline. Cause: The Town was unaware of the reporting requirement. Effect: No effect could be determined. Repeat finding: No Recommendation: We recommend the Town implement procedures to ensure compliance with all requirements under which the Town is obligated to comply as part of its grant agreements. Views of responsible officials: Management agrees with the finding.
Finding 2023-005
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • 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 reporting requirements. Condition: During our testing, we noted the Town did not submit the Project and Expenditure report that was due by April 30, 2023. Questioned costs: None Context: During our testing, we noted that the Town was not aware of the reporting requirement and had not submitted the required report by the April 30, 2023, deadline. Cause: The Town was unaware of the reporting requirement. Effect: No effect could be determined. Repeat finding: No Recommendation: We recommend the Town implement procedures to ensure compliance with all requirements under which the Town is obligated to comply as part of its grant agreements. Views of responsible officials: Management agrees with the finding.
Finding 2023-005
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • 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 reporting requirements. Condition: During our testing, we noted the Town did not submit the Project and Expenditure report that was due by April 30, 2023. Questioned costs: None Context: During our testing, we noted that the Town was not aware of the reporting requirement and had not submitted the required report by the April 30, 2023, deadline. Cause: The Town was unaware of the reporting requirement. Effect: No effect could be determined. Repeat finding: No Recommendation: We recommend the Town implement procedures to ensure compliance with all requirements under which the Town is obligated to comply as part of its grant agreements. Views of responsible officials: Management agrees with the finding.
Finding 2023-005
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • 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 reporting requirements. Condition: During our testing, we noted the Town did not submit the Project and Expenditure report that was due by April 30, 2023. Questioned costs: None Context: During our testing, we noted that the Town was not aware of the reporting requirement and had not submitted the required report by the April 30, 2023, deadline. Cause: The Town was unaware of the reporting requirement. Effect: No effect could be determined. Repeat finding: No Recommendation: We recommend the Town implement procedures to ensure compliance with all requirements under which the Town is obligated to comply as part of its grant agreements. Views of responsible officials: Management agrees with the finding.