FAC Explorer

Audit 43841

FY End
2022-06-30
Total Expended
$26.52M
Findings
4
Programs
39
Organization: Town of Stratford, Connecticut (CT)
Year: 2022 Accepted: 2023-08-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42853 2022-002 Significant Deficiency - I
42854 2022-002 Significant Deficiency - I
619295 2022-002 Significant Deficiency - I
619296 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $4.21M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.38M Yes 1
10.553 School Breakfast Program $1.45M - 0
14.218 Community Development Block Grants/entitlement Grants $1.18M - 0
32.009 Emergency Connectivity Fund Program $661,418 Yes 0
84.010 Title I Grants to Local Educational Agencies $476,690 - 0
20.205 Highway Planning and Construction $348,491 - 0
84.287 Twenty-First Century Community Learning Centers $192,808 - 0
93.276 Drug-Free Communities Support Program Grants $137,190 - 0
10.560 State Administrative Expenses for Child Nutrition $125,553 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $123,176 - 0
84.048 Career and Technical Education -- Basic Grants to States $111,336 - 0
97.044 Assistance to Firefighters Grant $90,649 - 0
84.367 Improving Teacher Quality State Grants $68,133 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $59,198 - 0
93.575 Child Care and Development Block Grant $57,011 - 0
84.365 English Language Acquisition State Grants $53,554 - 0
10.582 Fresh Fruit and Vegetable Program $53,488 - 0
97.042 Emergency Management Performance Grants $52,423 - 0
84.424 Student Support and Academic Enrichment Program $43,248 - 0
21.019 Coronavirus Relief Fund $40,711 - 0
16.710 Public Safety Partnership and Community Policing Grants $37,581 - 0
84.425 Education Stabilization Fund $21,251 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,801 - 0
20.616 National Priority Safety Programs $19,100 - 0
93.070 Environmental Public Health and Emergency Response $17,235 - 0
93.439 State Physical Activity and Nutrition (span $16,128 - 0
84.173 Special Education_preschool Grants $14,770 - 0
15.616 Clean Vessel Act Program $13,285 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $11,770 - 0
84.027 Special Education_grants to States $11,716 - 0
16.835 Body Worn Camera Policy and Implementation $10,901 - 0
20.600 State and Community Highway Safety $9,355 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $8,671 - 0
10.649 Pandemic Ebt Administrative Costs $8,596 - 0
16.607 Bulletproof Vest Partnership Program $6,075 - 0
93.268 Immunization Cooperative Agreements $3,778 - 0
12.401 National Guard Military Operations and Maintenance (o&m) Projects $506 - 0
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $10 - 0

Contacts

Name Title Type
S2URMNGTLXV1 Dawn Savo Auditee
2033854040 David Flint Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Stratford, Connecticut, under programs of the federal government for the year ended June 30, 2022. 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 Stratford, 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 Stratford, 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 with exception of Assistance Listing # 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Donated commodities in the amount of $325,240 are included in the Department of Agricultures National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received. Vaccines were donated to the Town of Stratford, Connecticut, in the amount of $3,778 under the Department of Health and Human Services Immunization Cooperative Agreements, Federal Assistance Listing #93.268.

Finding Details

Finding 2022-002
2022-002 Suspension and Debarment Federal Agency Department of the Treasury Federal Program Name COVID 19 ? American Rescue Plan Act Assistance Listing Number 21.027 Federal Award Identification Number SLFRP5459 Grant Year 2021 Pass-Through Agency Connecticut Office of Policy and Management Pass-Through Number 12060-OPM20600-29669 Award Period March 3, 2021 ? December 31, 2026 Type of Finding Significant Deficiency in Internal Control over Compliance Criteria 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 pursuant to 31 CFR section 19.300. Condition The Town does not perform a review of Suspension and Debarment. Questioned Costs None Context Out of a population of seven, CliftonLarsonAllen LLP (CLA) tested five sealed bids to determine the Town included documentation noting a review of Suspension and Debarment. The sample was statistically valid. The Purchasing Agent indicated they do not perform a review, therefore, there is no documentation present. However, CLA noted none of the vendors for which ARPA expenditures were incurred were debarred per review of CT Suspension and Debarment list and SAM.gov Exclusion list. Effect The Town is at risk of entering into a transaction with a suspended or debarred entity if a proper review does not occur prior to the award of contracts with federal funds. Cause Proper controls over suspension and debarment are not in place. Recommendation CLA recommends that the Town perform a review to verify that contractors are not suspended or debarred prior to awarding them a contract. Further, it is recommended that the Town formally document that the review had been performed. A formal policy should be put into place so that this occurs on each applicable procurement. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. The Town will include within the conditions of a sealed bid that a review over Suspension and Debarment will occur. Further, the Purchasing Agent will have a member of his team review this prior to signing any awards and the signature on the award will serve as a level of review.
Finding 2022-002
2022-002 Suspension and Debarment Federal Agency Department of the Treasury Federal Program Name COVID 19 ? American Rescue Plan Act Assistance Listing Number 21.027 Federal Award Identification Number SLFRP5459 Grant Year 2021 Pass-Through Agency Connecticut Office of Policy and Management Pass-Through Number 12060-OPM20600-29669 Award Period March 3, 2021 ? December 31, 2026 Type of Finding Significant Deficiency in Internal Control over Compliance Criteria 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 pursuant to 31 CFR section 19.300. Condition The Town does not perform a review of Suspension and Debarment. Questioned Costs None Context Out of a population of seven, CliftonLarsonAllen LLP (CLA) tested five sealed bids to determine the Town included documentation noting a review of Suspension and Debarment. The sample was statistically valid. The Purchasing Agent indicated they do not perform a review, therefore, there is no documentation present. However, CLA noted none of the vendors for which ARPA expenditures were incurred were debarred per review of CT Suspension and Debarment list and SAM.gov Exclusion list. Effect The Town is at risk of entering into a transaction with a suspended or debarred entity if a proper review does not occur prior to the award of contracts with federal funds. Cause Proper controls over suspension and debarment are not in place. Recommendation CLA recommends that the Town perform a review to verify that contractors are not suspended or debarred prior to awarding them a contract. Further, it is recommended that the Town formally document that the review had been performed. A formal policy should be put into place so that this occurs on each applicable procurement. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. The Town will include within the conditions of a sealed bid that a review over Suspension and Debarment will occur. Further, the Purchasing Agent will have a member of his team review this prior to signing any awards and the signature on the award will serve as a level of review.
Finding 2022-002
2022-002 Suspension and Debarment Federal Agency Department of the Treasury Federal Program Name COVID 19 ? American Rescue Plan Act Assistance Listing Number 21.027 Federal Award Identification Number SLFRP5459 Grant Year 2021 Pass-Through Agency Connecticut Office of Policy and Management Pass-Through Number 12060-OPM20600-29669 Award Period March 3, 2021 ? December 31, 2026 Type of Finding Significant Deficiency in Internal Control over Compliance Criteria 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 pursuant to 31 CFR section 19.300. Condition The Town does not perform a review of Suspension and Debarment. Questioned Costs None Context Out of a population of seven, CliftonLarsonAllen LLP (CLA) tested five sealed bids to determine the Town included documentation noting a review of Suspension and Debarment. The sample was statistically valid. The Purchasing Agent indicated they do not perform a review, therefore, there is no documentation present. However, CLA noted none of the vendors for which ARPA expenditures were incurred were debarred per review of CT Suspension and Debarment list and SAM.gov Exclusion list. Effect The Town is at risk of entering into a transaction with a suspended or debarred entity if a proper review does not occur prior to the award of contracts with federal funds. Cause Proper controls over suspension and debarment are not in place. Recommendation CLA recommends that the Town perform a review to verify that contractors are not suspended or debarred prior to awarding them a contract. Further, it is recommended that the Town formally document that the review had been performed. A formal policy should be put into place so that this occurs on each applicable procurement. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. The Town will include within the conditions of a sealed bid that a review over Suspension and Debarment will occur. Further, the Purchasing Agent will have a member of his team review this prior to signing any awards and the signature on the award will serve as a level of review.
Finding 2022-002
2022-002 Suspension and Debarment Federal Agency Department of the Treasury Federal Program Name COVID 19 ? American Rescue Plan Act Assistance Listing Number 21.027 Federal Award Identification Number SLFRP5459 Grant Year 2021 Pass-Through Agency Connecticut Office of Policy and Management Pass-Through Number 12060-OPM20600-29669 Award Period March 3, 2021 ? December 31, 2026 Type of Finding Significant Deficiency in Internal Control over Compliance Criteria 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 pursuant to 31 CFR section 19.300. Condition The Town does not perform a review of Suspension and Debarment. Questioned Costs None Context Out of a population of seven, CliftonLarsonAllen LLP (CLA) tested five sealed bids to determine the Town included documentation noting a review of Suspension and Debarment. The sample was statistically valid. The Purchasing Agent indicated they do not perform a review, therefore, there is no documentation present. However, CLA noted none of the vendors for which ARPA expenditures were incurred were debarred per review of CT Suspension and Debarment list and SAM.gov Exclusion list. Effect The Town is at risk of entering into a transaction with a suspended or debarred entity if a proper review does not occur prior to the award of contracts with federal funds. Cause Proper controls over suspension and debarment are not in place. Recommendation CLA recommends that the Town perform a review to verify that contractors are not suspended or debarred prior to awarding them a contract. Further, it is recommended that the Town formally document that the review had been performed. A formal policy should be put into place so that this occurs on each applicable procurement. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. The Town will include within the conditions of a sealed bid that a review over Suspension and Debarment will occur. Further, the Purchasing Agent will have a member of his team review this prior to signing any awards and the signature on the award will serve as a level of review.