Finding Text
Federal Agency: Department of Health and Human Services
Federal Program Name: Aging Cluster
Assistance Listing Number: 93.044, 93.045, 93.053
Pass-Through Agency: State of Connecticut Department of Aging and Disability Services
Award Period: 10/1/2022 9/30/2025 Type of Finding:
• Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement: The Organization prescribed controls is to maintain documentation to support the expenditures that occurred for the programs.
Condition: The Organization has not maintained documentation for certain expenditures that have been charged again the major programs.
Questioned costs: $8,771
Context: Of the 25 non payroll disbursements chosen for testing, 12 of the transactions were not supported with documentation of the expense.
Cause: Due to the time lapse of the audit and new management, the supporting documentation was not able to be located.
Effect: The effect is that expenses charged to the federal awards potentially could be in excess of actual allocated expense incurred.
Repeat Finding: No
Recommendation: We recommend a filing system either electronic or in paper be established by management.
Views of Responsible Officials: There is no disagreement with the audit finding.