Finding Text
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Federal Award Identification Number: SLFRP0128
Grant Year: 2021
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: June 7, 2021, through December 31, 2026
Type of Finding: Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter.
Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data.
Questioned Costs: None
Context: The City submitted Project and Expenditure Reports with no independent review of this report.
Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission
Effect: Errors could be present and not detected by the City.
Repeat Finding: Yes, 2022-003
Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements.
Views of Responsible Officials: Management agrees with the auditors’ recommendations.