Finding 1101344 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-28
Audit: 344253
Organization: Town of Coventry, Connecticut (CT)

AI Summary

  • Core Issue: The Town lacks controls to review the annual report for the Coronavirus State and Local Fiscal Recovery Funds.
  • Impacted Requirements: Compliance with 2 CFR Part 200 is necessary for proper reporting and internal controls.
  • Recommended Follow-Up: The Town should enhance procedures to ensure all reports are reviewed and that documentation of these reviews is kept.

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.

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting Significant Deficiency

Other Findings in this Audit

  • 524890 2024-001
    Significant Deficiency Repeat
  • 524891 2024-001
    Significant Deficiency Repeat
  • 524892 2024-001
    Significant Deficiency Repeat
  • 524893 2024-001
    Significant Deficiency Repeat
  • 524894 2024-001
    Significant Deficiency Repeat
  • 524895 2024-001
    Significant Deficiency Repeat
  • 524896 2024-001
    Significant Deficiency Repeat
  • 524897 2024-002
    Significant Deficiency
  • 524898 2024-002
    Significant Deficiency
  • 524899 2024-002
    Significant Deficiency
  • 524900 2024-002
    Significant Deficiency
  • 524901 2024-002
    Significant Deficiency
  • 524902 2024-002
    Significant Deficiency
  • 1101332 2024-001
    Significant Deficiency Repeat
  • 1101333 2024-001
    Significant Deficiency Repeat
  • 1101334 2024-001
    Significant Deficiency Repeat
  • 1101335 2024-001
    Significant Deficiency Repeat
  • 1101336 2024-001
    Significant Deficiency Repeat
  • 1101337 2024-001
    Significant Deficiency Repeat
  • 1101338 2024-001
    Significant Deficiency Repeat
  • 1101339 2024-002
    Significant Deficiency
  • 1101340 2024-002
    Significant Deficiency
  • 1101341 2024-002
    Significant Deficiency
  • 1101342 2024-002
    Significant Deficiency
  • 1101343 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.84M
21.027 Coronavirus State and Local Fiscal Recovery Funds $692,897
10.555 National School Lunch Program $270,292
84.027 Special Education Grants to States $134,891
10.553 School Breakfast Program $95,757
10.560 State Administrative Expenses for Child Nutrition $46,712
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $21,328
84.173 Special Education Preschool Grants $16,704
84.010 Title I Grants to Educational Agencies $15,984
84.424 Student Support and Academic Enrichment Program $9,000
84.425 Education Stabilization Fund $5,950
10.185 Local Food for Schools Cooperative Agreement Program $4,013
10.649 Pandemic Ebt Administrative Costs $3,265