Finding Text
Reporting
Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: Not Available
Pass-Through Agency: State of Connecticut Office of Policy and Management
Pass-Through Number: 12060-OPM20600-29669
Award Period: March 3, 2021 through December 31, 2026
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (UG) requires compliance and controls over required reports.
Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds.
Questioned Costs: None
Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained.
Cause: The Town overlooked the requirement to document a review over the reporting requirement.
Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report.
Repeat Finding: No
Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained.
Views of Responsible Officials: Management agrees with this finding.