Finding 1098653 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-06
Audit: 341434
Organization: Town of Canton, Connecticut (CT)

AI Summary

  • Core Issue: The Town failed to submit the annual Project and Expenditure Report on time due to inadequate controls.
  • Impacted Requirements: Compliance with the reporting requirement set by the Department of the Treasury, which mandates submission within 30 days after the reporting period.
  • Recommended Follow-Up: Establish formal procedures in the Finance Department to ensure timely and accurate filing of the report moving forward.

Finding Text

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Reporting Criteria The Town is required to submit an annual Project and Expenditure report within 30 days of after the close of the reporting period. Condition The Town did not have adequate controls in place to submit the annual Project and Expenditure Report for the reporting period ended March 31, 2024, within 30 days of the close of the reporting period. Context There was no procedure in place for the Town to submit the Project and Expenditure Report on time. There was also turnover at positions within the Finance Department. Since that time, the Town has implemented new procedures to ensure timely filling. Cause Turnover in the Finance Department and lack of awareness of the deadline. No formal procedures were in place to ensure timely submissions of the Project and Expenditure Report. Effect The Town did not submit the annual Project and Expenditure Report timely. Recommendation We recommend that the Town establish procedures for the preparation and completion of the annual Project and Expenditure Report to ensure timely filing. Views of Responsible Officials and Planned Corrective Actions The Town is now aware of the reporting deadlines and has established policies and procedures to ensure that the report gets filed timely and accurately.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 522211 2024-001
    Significant Deficiency
  • 522212 2024-001
    Significant Deficiency
  • 522213 2024-001
    Significant Deficiency
  • 1098654 2024-001
    Significant Deficiency
  • 1098655 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $402,287
84.425 Education Stabilization Fund $62,877
84.010 Title I Grants to Local Educational Agencies $59,978
21.027 Coronavirus State and Local Fiscal Recovery Funds $43,802
10.560 State Administrative Expenses for Child Nutrition $40,036
10.555 National School Lunch Program $35,514
10.553 School Breakfast Program $27,344
84.173 Special Education Preschool Grants $14,792
20.205 Highway Planning and Construction $14,272
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $12,910
84.424 Student Support and Academic Enrichment Program $10,000
97.042 Emergency Management Performance Grants $5,144
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $3,764
10.649 Pandemic Ebt Administrative Costs $1,959
20.600 State and Community Highway Safety $1,751
10.185 Local Food for Schools Cooperative Agreement Program $437