FAC Explorer

Audit 374089

FY End
2025-06-30
Total Expended
$1.84M
Findings
8
Programs
13
Organization: Town of Lebanon Connecticut (CT)
Year: 2025 Accepted: 2025-12-11
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164511 2025-001 Material Weakness Yes I
1164512 2025-001 Material Weakness Yes I
1164513 2025-001 Material Weakness Yes I
1164514 2025-001 Material Weakness Yes I
1164515 2025-001 Material Weakness Yes I
1164516 2025-001 Material Weakness Yes I
1164517 2025-001 Material Weakness Yes I
1164518 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $747,674 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $167,595 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $154,886 Yes 0
84.425 EDUCATION STABILIZATION FUND $83,591 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $66,744 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $53,976 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $38,430 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $13,671 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $10,715 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $6,099 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5,639 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $3,063 Yes 0
90.400 HELP AMERICA VOTE COLLEGE PROGRAM $250 Yes 0

Contacts

Name Title Type
W8MNNBDTTG43 Hayley Wagner Auditee
8606426100 Vanessa Rossitto Auditor
No contacts on file

Notes to SEFA

Donated commodities in the amount of $18,774 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 2025-001
2025-001 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 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 procurement, suspension, and debarment. The Town of Lebanon, 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: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat finding: Yes. Finding 2024-001. Recommendation: We recommend the Town design controls to ensure a process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding. When the auditors brought this to the town’s attention we had the town attorney review the recommendation. The town’s attorney provided language that the town will include in vendor contracts going forward.