FAC Explorer

Audit 7395

FY End
2023-06-30
Total Expended
$1.33M
Findings
12
Programs
6
Organization: Community Partners in Action, Inc. (CT)
Year: 2023 Accepted: 2023-12-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5564 2023-001 Significant Deficiency - L
5565 2023-001 Significant Deficiency - L
5566 2023-001 Significant Deficiency - L
5567 2023-002 Significant Deficiency - I
5568 2023-002 Significant Deficiency - I
5569 2023-002 Significant Deficiency - I
582006 2023-001 Significant Deficiency - L
582007 2023-001 Significant Deficiency - L
582008 2023-001 Significant Deficiency - L
582009 2023-002 Significant Deficiency - I
582010 2023-002 Significant Deficiency - I
582011 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $273,290 Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $218,472 Yes 2
17.270 Reintegration of Ex-Offenders $187,813 - 0
93.788 Opioid Str $108,712 - 0
14.218 Community Development Block Grants/entitlement Grants $53,058 - 0
16.812 Second Chance Act Reentry Initiative $27,897 - 0

Contacts

Name Title Type
VJMJP2AYFVM3 Lisa Maraia Auditee
8606161988 Mary Kay Curtiss Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Community Partners In Action, Inc., under programs of the federal government for the year ended June 30, 2023. 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 Community Partners In Action, Inc., it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Community Partners In Action, Inc. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: Community Partners In Action, Inc. has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326. Cause: Management was unaware of the restrictive requirements of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326. Cause: Management was unaware of the restrictive requirements of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326. Cause: Management was unaware of the restrictive requirements of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Payroll costs must be supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Condition: Payroll costs for certain employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Questioned costs: None Context: During testing of payroll disbursements, we noted certain employees whose payroll costs are charged to multiple programs. We reviewed the bi-weekly timesheets for these employees noting that the hours are not tracked by program and there are no other records retained documenting the time spent towards the grant. Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles. Repeat Finding: No Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Payroll costs must be supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Condition: Payroll costs for certain employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Questioned costs: None Context: During testing of payroll disbursements, we noted certain employees whose payroll costs are charged to multiple programs. We reviewed the bi-weekly timesheets for these employees noting that the hours are not tracked by program and there are no other records retained documenting the time spent towards the grant. Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles. Repeat Finding: No Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Payroll costs must be supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Condition: Payroll costs for certain employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Questioned costs: None Context: During testing of payroll disbursements, we noted certain employees whose payroll costs are charged to multiple programs. We reviewed the bi-weekly timesheets for these employees noting that the hours are not tracked by program and there are no other records retained documenting the time spent towards the grant. Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles. Repeat Finding: No Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326. Cause: Management was unaware of the restrictive requirements of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326. Cause: Management was unaware of the restrictive requirements of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326. Cause: Management was unaware of the restrictive requirements of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Payroll costs must be supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Condition: Payroll costs for certain employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Questioned costs: None Context: During testing of payroll disbursements, we noted certain employees whose payroll costs are charged to multiple programs. We reviewed the bi-weekly timesheets for these employees noting that the hours are not tracked by program and there are no other records retained documenting the time spent towards the grant. Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles. Repeat Finding: No Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Payroll costs must be supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Condition: Payroll costs for certain employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Questioned costs: None Context: During testing of payroll disbursements, we noted certain employees whose payroll costs are charged to multiple programs. We reviewed the bi-weekly timesheets for these employees noting that the hours are not tracked by program and there are no other records retained documenting the time spent towards the grant. Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles. Repeat Finding: No Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: Department of the Treasury, Department of Health and Human Services Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance Listing Number: 21.027, 93.243 Federal Award Identification Number and Year: H79TI080926, 2023 Pass-Through Agency: City of Hartford, Career Resources Inc. Pass-Through Number: C2212 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Payroll costs must be supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Condition: Payroll costs for certain employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Questioned costs: None Context: During testing of payroll disbursements, we noted certain employees whose payroll costs are charged to multiple programs. We reviewed the bi-weekly timesheets for these employees noting that the hours are not tracked by program and there are no other records retained documenting the time spent towards the grant. Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles. Repeat Finding: No Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Views of Responsible Officials: There is no disagreement with the audit finding.