FAC Explorer

Audit 54221

FY End
2022-06-30
Total Expended
$959,427
Findings
2
Programs
6
Organization: Northwest Hills Council of Governments (CT)
Year: 2022 Accepted: 2023-03-30
Auditor: King King and Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61314 2022-005 Significant Deficiency - H
637756 2022-005 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
97.067 Homeland Security Grant Program $461,734 Yes 0
11.307 Economic Adjustment Assistance $202,076 - 1
20.521 New Freedom Program $117,507 - 0
20.205 Highway Planning and Construction $101,852 - 0
11.300 Investments for Public Works and Economic Development Facilities $60,000 - 0
97.042 Emergency Management Performance Grants $16,258 - 0

Contacts

Name Title Type
XV6VE6TL47B5 Robert Phillips Auditee
8604919884 Chris King Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting.Such expenditures are recognized following the cost principles contained in Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore,some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of, the basic financial statements included in the Councils annual audit report De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-005
2022-005 Grantor: Department of Homeland Security Federal Program Name: EDA- CARES Pass-through Entity: N/A Federal Grant Program CFDA Number: 11.307 Type of Finding: Significant Deficiency in Compliance Criteria or specific requirement: EDA Cares funds must be spent during the awarded grant period. Condition: EDA Cares funds of $9,500 were spent after the grant period had ended. Effect: Noncompliance with EDA Cares reporting requirements. Cause: An experienced and recommended consultant was engaged to administer the grant. The consultant requested an invoice for services to be rendered after the end of the grant period. The Council contacted EDA for guidance, and the funds were returned to the Council as directed by EDA. Repeat Finding: No Recommendation: We recommend that the client implement controls to ensure grant funds are spent in the correct fiscal periods. Management?s Response/Views of Responsible Officials: NHCOG acknowledged the error and performed the necessary corrections promptly as soon as it was discovered.
Finding 2022-005
2022-005 Grantor: Department of Homeland Security Federal Program Name: EDA- CARES Pass-through Entity: N/A Federal Grant Program CFDA Number: 11.307 Type of Finding: Significant Deficiency in Compliance Criteria or specific requirement: EDA Cares funds must be spent during the awarded grant period. Condition: EDA Cares funds of $9,500 were spent after the grant period had ended. Effect: Noncompliance with EDA Cares reporting requirements. Cause: An experienced and recommended consultant was engaged to administer the grant. The consultant requested an invoice for services to be rendered after the end of the grant period. The Council contacted EDA for guidance, and the funds were returned to the Council as directed by EDA. Repeat Finding: No Recommendation: We recommend that the client implement controls to ensure grant funds are spent in the correct fiscal periods. Management?s Response/Views of Responsible Officials: NHCOG acknowledged the error and performed the necessary corrections promptly as soon as it was discovered.