FAC Explorer

Audit 9100

FY End
2023-06-30
Total Expended
$4.55M
Findings
12
Programs
16
Organization: Town of Avon, Connecticut (CT)
Year: 2023 Accepted: 2024-01-02
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7076 2023-001 Significant Deficiency - I
7077 2023-002 Significant Deficiency - L
7078 2023-001 Significant Deficiency - I
7079 2023-002 Significant Deficiency - L
7080 2023-001 Significant Deficiency - I
7081 2023-002 Significant Deficiency - L
583518 2023-001 Significant Deficiency - I
583519 2023-002 Significant Deficiency - L
583520 2023-001 Significant Deficiency - I
583521 2023-002 Significant Deficiency - L
583522 2023-001 Significant Deficiency - I
583523 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.77M Yes 2
10.555 National School Lunch Program $345,954 - 0
10.560 State Administrative Expenses for Child Nutrition $84,567 - 0
10.553 School Breakfast Program $50,272 - 0
84.010 Title I Grants to Local Educational Agencies $44,717 - 0
84.367 Improving Teacher Quality State Grants $38,048 - 0
97.042 Emergency Management Performance Grants $18,383 - 0
84.027 Special Education_grants to States $15,000 Yes 0
84.365 English Language Acquisition State Grants $13,415 - 0
90.401 Help America Vote Act Requirements Payments $8,533 - 0
84.173 Special Education_preschool Grants $8,261 Yes 0
84.425 Education Stabilization Fund $6,419 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,500 - 0
20.616 National Priority Safety Programs $4,285 - 0
10.649 Pandemic Ebt Administrative Costs $3,140 - 0
84.424 Student Support and Academic Enrichment Program $605 - 0

Contacts

Name Title Type
YNLFSKKE6KV8 Tom Distasio Auditee
8604094344 Vanessa E. Rossitto 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 Avon, Connecticut, under programs of the federal government for the ye ar 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 Town of Avon, 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 Avon, 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. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Avon, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. Donated commodities in the amount of $32,126 are included in the Department of Agriculture’s National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received.
Title: RECONCILIATION TO STATE REPORTING Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Avon, Connecticut, under programs of the federal government for the ye ar 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 Town of Avon, 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 Avon, 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. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Avon, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. Amounts reported to the State of Connecticut, Department of Education EFS System on Form ED141 contained encumbrances as follows: Grant Fund Spid Bud Ref Year Program Code Chartfield 1 Total Reporting Year Expenditures Total per ED141 Less Encumbrances Total to SESFA Title II Part A 12060 205858 2022 84131 170002 $ 34,047.81 Title II Part A 12060 205858 2023 84131 170002 $ 11,131.50 $ 49,179 $ ( 11,131) $ 38,048 Title IV Part A 12060 22854 2023 82079 170002 $ 4,400.00 $ 4 ,400 $ ( 3,795) $ 6 05 ESSER II Funds 12060 29571 2021 82079 124137 $ 124,693.69 ESSER II State Set-Aside 12060 29571 2021 82079 124137 $ - $ 124,694 $ ( 71,741) $ 52,953

Finding Details

Finding 2023-001
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed.
Finding 2023-002
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must have proper controls in place to ensure an independent review is completed by someone other than the report preparer and that this review is formally documented prior to submission to the U.S. Department of the Treasury. Condition The Town does not have a control in place to ensure an independent review of financial reports is completed by someone separate from the report preparation process prior to submission to the U.S. Department of the Treasury. Questioned Costs None noted. Context There is no review of the financial reports being performed by an individual independent of the report preparation process. Effect With the absence of this control, the financial reports submitted to the U.S. Department of the Treasury could potentially include incorrect or incomplete data. Cause The Town does not have a policy in place for a review of the annual project and expenditure report by an individual other than the preparer before it is submitted. Recommendation We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action has been taken to implement a control to ensure an independent review of the financial reports takes place prior to submission to the U.S. Department of the Treasury.
Finding 2023-001
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed.
Finding 2023-002
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must have proper controls in place to ensure an independent review is completed by someone other than the report preparer and that this review is formally documented prior to submission to the U.S. Department of the Treasury. Condition The Town does not have a control in place to ensure an independent review of financial reports is completed by someone separate from the report preparation process prior to submission to the U.S. Department of the Treasury. Questioned Costs None noted. Context There is no review of the financial reports being performed by an individual independent of the report preparation process. Effect With the absence of this control, the financial reports submitted to the U.S. Department of the Treasury could potentially include incorrect or incomplete data. Cause The Town does not have a policy in place for a review of the annual project and expenditure report by an individual other than the preparer before it is submitted. Recommendation We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action has been taken to implement a control to ensure an independent review of the financial reports takes place prior to submission to the U.S. Department of the Treasury.
Finding 2023-001
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed.
Finding 2023-002
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must have proper controls in place to ensure an independent review is completed by someone other than the report preparer and that this review is formally documented prior to submission to the U.S. Department of the Treasury. Condition The Town does not have a control in place to ensure an independent review of financial reports is completed by someone separate from the report preparation process prior to submission to the U.S. Department of the Treasury. Questioned Costs None noted. Context There is no review of the financial reports being performed by an individual independent of the report preparation process. Effect With the absence of this control, the financial reports submitted to the U.S. Department of the Treasury could potentially include incorrect or incomplete data. Cause The Town does not have a policy in place for a review of the annual project and expenditure report by an individual other than the preparer before it is submitted. Recommendation We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action has been taken to implement a control to ensure an independent review of the financial reports takes place prior to submission to the U.S. Department of the Treasury.
Finding 2023-001
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed.
Finding 2023-002
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must have proper controls in place to ensure an independent review is completed by someone other than the report preparer and that this review is formally documented prior to submission to the U.S. Department of the Treasury. Condition The Town does not have a control in place to ensure an independent review of financial reports is completed by someone separate from the report preparation process prior to submission to the U.S. Department of the Treasury. Questioned Costs None noted. Context There is no review of the financial reports being performed by an individual independent of the report preparation process. Effect With the absence of this control, the financial reports submitted to the U.S. Department of the Treasury could potentially include incorrect or incomplete data. Cause The Town does not have a policy in place for a review of the annual project and expenditure report by an individual other than the preparer before it is submitted. Recommendation We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action has been taken to implement a control to ensure an independent review of the financial reports takes place prior to submission to the U.S. Department of the Treasury.
Finding 2023-001
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed.
Finding 2023-002
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must have proper controls in place to ensure an independent review is completed by someone other than the report preparer and that this review is formally documented prior to submission to the U.S. Department of the Treasury. Condition The Town does not have a control in place to ensure an independent review of financial reports is completed by someone separate from the report preparation process prior to submission to the U.S. Department of the Treasury. Questioned Costs None noted. Context There is no review of the financial reports being performed by an individual independent of the report preparation process. Effect With the absence of this control, the financial reports submitted to the U.S. Department of the Treasury could potentially include incorrect or incomplete data. Cause The Town does not have a policy in place for a review of the annual project and expenditure report by an individual other than the preparer before it is submitted. Recommendation We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action has been taken to implement a control to ensure an independent review of the financial reports takes place prior to submission to the U.S. Department of the Treasury.
Finding 2023-001
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must verify that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition The Town does not have formal policies or procedures in place for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned Costs None noted. Context Although the Town did not have formal policies or procedures in place in conformity with the federal Uniform Guidance criteria, in the sample of transactions that were tested, we did not note any suspended/debarred vendors. Effect With the absence of compliant policies and procedures, the Town is at risk of noncompliance as it relates to federal suspension and debarment requirements. Cause The Town’s policy has not been updated to be in compliance with these requirements. Recommendation We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed.
Finding 2023-002
Federal Agency: U.S. 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 and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria The Town must have proper controls in place to ensure an independent review is completed by someone other than the report preparer and that this review is formally documented prior to submission to the U.S. Department of the Treasury. Condition The Town does not have a control in place to ensure an independent review of financial reports is completed by someone separate from the report preparation process prior to submission to the U.S. Department of the Treasury. Questioned Costs None noted. Context There is no review of the financial reports being performed by an individual independent of the report preparation process. Effect With the absence of this control, the financial reports submitted to the U.S. Department of the Treasury could potentially include incorrect or incomplete data. Cause The Town does not have a policy in place for a review of the annual project and expenditure report by an individual other than the preparer before it is submitted. Recommendation We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions Management agrees with the auditors’ recommendations. Corrective action has been taken to implement a control to ensure an independent review of the financial reports takes place prior to submission to the U.S. Department of the Treasury.