FAC Explorer

Audit 387663

FY End
2025-06-30
Total Expended
$4.48M
Findings
2
Programs
23
Organization: Town of Seymour, Connecticut (CT)
Year: 2025 Accepted: 2026-02-17
Auditor: ACCAVALLO & COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174000 2025-002 Material Weakness Yes L
1174001 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Fund $1.47M Yes 1
10.555 National School Lunch Program $563,480 Yes 1
97.036 Disaster Grants - Public Assistance $355,170 Yes 0
84.027 IDEA Part B Section 611 $220,776 Yes 0
84.425U ARP ESSER Connecticut High Dosage Tutoring Program $168,557 Yes 0
10.555 School Breakfast Program $158,244 Yes 0
21.027 ARPA-School Digital Literacy $100,000 Yes 0
21.027 ARPA-Right to Read $93,000 Yes 0
84.010 Title I Part A $88,524 Yes 0
10.555 Cash in leiu of Commodities $85,010 Yes 0
84.048 Perkins Secondary Grant $50,000 Yes 0
84.367 Improving Teacher Quality $48,265 Yes 0
21.027 ARPA-Free Meals for Students $29,862 Yes 0
84.173 IDEA Part B Section 619 $28,615 Yes 0
84.424 Title IV Part A Student Support Grant $25,009 Yes 0
21.027 ARPA-School Mental Hlth Srvcs $21,340 Yes 0
84.365 Title III English Language $16,916 Yes 0
84.173 IDEA Part B Transition Support Activities $10,000 Yes 0
97.042 Emergency Management Performance Grant $6,148 Yes 0
21.027 ARPA-Early Voting $5,016 Yes 0
84.027 IDEA Part B Extended Support Para-Educator $5,000 Yes 0
21.027 Covid 19 - CSLFRF School Readiness $2,960 Yes 0
20.607 Alcohol Open Container Requirements $2,021 Yes 0

Contacts

Name Title Type
CFY7LCAH8L99 Jason Vieira Auditee
2039259600 John Accavallo Auditor
No contacts on file

Notes to SEFA

Donated commodities in the amount of $85,010 are included in the Department of Agriculture’s National School Lunch Program, CFDA #10.555. This amount represents the market value of commodities received.
The Town of Seymour, Connecticut has elected to not use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance.
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 Seymour, Connecticut, under programs of the federal government for the year ended June 30, 2025. 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 Seymour, 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 Seymour, 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.

Finding Details

Finding 2025-002
Finding 2025-002: Material Weakness, Late Issuance of the 2024 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2025. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2025, should have been submitted to the Federal Audit Clearinghouse by January 2026. The Town missed the filing deadline, making the filing for 2025 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low-risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.