Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: CT Energy Assistance Program
Assistance Listing Number: 93.568
Pass-Through Agency: State of CT Department of Social Services
Pass-Through Numbers: 11DSS4301
Award Period: October 1, 2023 through September 30, 2024
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matter
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of period of performance. Alliance for Community Empowerment, Inc. should have internal controls designed to ensure compliance with those provisions.
Condition: Based on a detailed review of expenditures, it was noted that an invoice from the prior fiscal year was recorded to a Federal grant program. Due to recording of the prior year invoice in the current year, Federal programs contained an expenditure outside of the period of performance.
Questioned costs: $573
Context: During our testing it was noted that Alliance for Community Empowerment, Inc. was not properly considering the period in which expense was incurred when recording invoices to grants.
Cause: Exception was caused by inadequate review over period of performance compliance.
Effect: Expenditures for the grants were overstated for prior period expenditures.
Repeat Finding: No
Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period.
Views of Responsible Officials: Management concurs with the finding. See separate corrective action
plan.