FAC Explorer

Audit 40828

FY End
2022-06-30
Total Expended
$6.04M
Findings
4
Programs
17
Organization: Town of Westport, Conencticut (CT)
Year: 2022 Accepted: 2023-04-12
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46191 2022-001 Significant Deficiency - L
46192 2022-002 Significant Deficiency - I
622633 2022-001 Significant Deficiency - L
622634 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.50M Yes 2
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $843,814 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $290,788 - 0
20.205 Highway Planning and Construction $144,148 - 0
97.029 Flood Mitigation Assistance $102,673 - 0
97.042 Emergency Management Performance Grants $27,435 - 0
21.019 Coronavirus Relief Fund $24,002 - 0
84.027 Special Education_grants to States $20,003 - 0
84.173 Special Education_preschool Grants $14,112 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7,500 - 0
84.010 Title I Grants to Local Educational Agencies $2,000 - 0
20.600 State and Community Highway Safety $896 - 0
20.616 National Priority Safety Programs $620 - 0
84.425 Education Stabilization Fund $600 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $420 - 0
84.424 Student Support and Academic Enrichment Program $272 - 0
84.367 Improving Teacher Quality State Grants $191 - 0

Contacts

Name Title Type
DCUXNMCS6LM8 Gary Conrad Auditee
2033411095 Vanessa Rossittovanessa Rossitto Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESBasis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal award activity of the Town of Westport, Connecticut, under programs of the federalgovernment for the year ended June 30, 2022. The information in the Schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of the Town ofWestport, 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 Westport,Connecticut.Basis of AccountingExpenditures reported on the Schedule are reported using the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance for all awards with the exception of Assistance Listing 21.019, whichfollows criteria determined by the Department of Treasury for allowability of costs. Underthese principles certain types of expenditures are not allowable or are limited as toreimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding No. 2022-001 Reporting Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The Town shall submit the Project and Expenditure Report to the Treasury by April 30, 2022, and then annually thereafter. Condition: From the single reporting selection tested, the reporting requirement did not go through a review by an individual independent of the preparation process. Questioned Costs: None noted. Context: During our testing, it was noted there are no segregation of duties as one individual prepares and submits the report with no review occurring prior to submission. Cause: Lack of controls that ensure that all data reported is accurate and free from error prior to submission. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the Town implement a control for the Project and Expenditure Report to be reviewed by an individual independent of the preparation process prior to submission to the Treasury. Views of Responsible Officials: Management agrees with the auditors? recommendation
Finding 2022-002
Finding No. 2022-002 Suspension and Debarment Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors? recommendations.
Finding 2022-001
Finding No. 2022-001 Reporting Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: The Town shall submit the Project and Expenditure Report to the Treasury by April 30, 2022, and then annually thereafter. Condition: From the single reporting selection tested, the reporting requirement did not go through a review by an individual independent of the preparation process. Questioned Costs: None noted. Context: During our testing, it was noted there are no segregation of duties as one individual prepares and submits the report with no review occurring prior to submission. Cause: Lack of controls that ensure that all data reported is accurate and free from error prior to submission. Effect: The lack of controls over reporting could result in errors of reported data. Repeat Finding: No Recommendation: We recommend that the Town implement a control for the Project and Expenditure Report to be reviewed by an individual independent of the preparation process prior to submission to the Treasury. Views of Responsible Officials: Management agrees with the auditors? recommendation
Finding 2022-002
Finding No. 2022-002 Suspension and Debarment Federal Agency: Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: The Town does not have a policy in place indicating a review over vendors to ensure they are not suspended and debarred. Questioned Costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities for which the Town made purchases from were not debarred, suspended, or otherwise excluded. Cause: Lack of a policy and controls to ensure vendors are not suspended and debarred. Effect: None noted. Repeat Finding: No Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Views of Responsible Officials: Management agrees with the auditors? recommendations.