Finding Text
Federal Agency: U.S. Department of Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: N/A
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, 2026
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires controls be in place to ensure compliance with the reporting requirements. The Town of Darien, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions.
Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer.
Questioned costs: None
Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report.
Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report.
Effect: No effect could be determined.
Repeat Finding: No.
Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained.
Views of responsible officials: There is no disagreement with the audit finding.