Finding 1137011 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-05-16
Audit: 356492
Organization: Town of Coventry, Rhode Island (RI)

AI Summary

  • Core Issue: The Town failed to submit a required project and expenditure report on time, missing the 30-day deadline after the quarter's end.
  • Impacted Requirements: Timely reporting is mandated for compliance with federal program guidelines under the Coronavirus State and Local Fiscal Recovery Funds.
  • Recommended Follow-Up: The Town should establish clear policies and procedures to ensure all reports are submitted on time in the future.

Finding Text

Finding No. 2023-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4547 – 2021 Pass-Through Agency: RI Department of Revenue Pass-Through Number(s): 12060-OPM20600-29669 Award Period: 3/3/21-12/31/24 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement The Town is required to submit project and expenditure performance reports within 30 days after the end of each quarter. Condition For one of two reports tested related to fiscal year 2023, the report was not submitted within 30 days of the end of the quarter. Questioned Costs None Cause Due to turnover in the Town finance department, the project and expenditure report was not submitted timely. Effect The Town did not comply with the reporting requirements for timely submission. Repeat Finding No Recommendation We recommend that the Town implement policies and procedures to ensure the timely submission of reports. Views of Responsible Officials Management agrees with this finding.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 560563 2023-003
    Significant Deficiency Repeat
  • 560564 2023-003
    Significant Deficiency Repeat
  • 560565 2023-003
    Significant Deficiency Repeat
  • 560566 2023-004
    Significant Deficiency Repeat
  • 560567 2023-004
    Significant Deficiency Repeat
  • 560568 2023-004
    Significant Deficiency Repeat
  • 560569 2023-005
    Significant Deficiency
  • 1137005 2023-003
    Significant Deficiency Repeat
  • 1137006 2023-003
    Significant Deficiency Repeat
  • 1137007 2023-003
    Significant Deficiency Repeat
  • 1137008 2023-004
    Significant Deficiency Repeat
  • 1137009 2023-004
    Significant Deficiency Repeat
  • 1137010 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $4.35M
84.027 Special Education Grants to States $1.70M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.60M
10.559 Summer Food Service Program for Children $966,153
84.010 Title I Grants to Local Educational Agencies $813,309
93.434 Every Student Succeeds Act/preschool Development Grants $341,311
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $255,413
84.371 Comprehensive Literacy Development $190,829
10.555 National School Lunch Program $181,871
84.173 Special Education Preschool Grants $52,380
84.424 Student Support and Academic Enrichment Program $30,000
10.582 Fresh Fruit and Vegetable Program $19,272
20.616 National Priority Safety Programs $13,746
21.016 Equitable Sharing $10,794
10.579 Child Nutrition Discretionary Grants Limited Availability $10,000
16.607 Bulletproof Vest Partnership Program $8,788
84.048 Career and Technical Education -- Basic Grants to States $8,611
97.042 Emergency Management Performance Grants $4,096
84.031 Higher Education Institutional Aid $3,498
93.069 Public Health Emergency Preparedness $649