FAC Explorer

Finding 1137834 (2024-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-05-22
Audit: 356956
Organization: Town of Plainville, Connecticut (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Invoices for grant expenditures lacked required signatures from both the department head and the Director of Operations.
  • Impacted Requirements: Internal controls over allowable costs were not followed, risking incorrect charges to grants.
  • Recommended Follow-Up: Review and strengthen processes for grant disbursements to ensure compliance with signature requirements.

Finding Text

2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.

Categories

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

Other Findings in this Audit

  • 561391 2024-002
    Significant Deficiency
  • 561392 2024-002
    Significant Deficiency
  • 561393 2024-002
    Significant Deficiency
  • 561394 2024-002
    Significant Deficiency
  • 561395 2024-002
    Significant Deficiency
  • 1137833 2024-002
    Significant Deficiency
  • 1137835 2024-002
    Significant Deficiency
  • 1137836 2024-002
    Significant Deficiency
  • 1137837 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.00M
10.555 National School Lunch Program $478,898
84.027 Special Education Grants to States $347,492
84.010 Title I Grants to Local Educational Agencies $224,008
10.553 School Breakfast Program $147,112
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $117,796
10.560 State Administrative Expenses for Child Nutrition $56,806
84.002 Adult Education - Basic Grants to States $50,000
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $42,059
84.048 Career and Technical Education -- Basic Grants to States $33,605
84.424 Student Support and Academic Enrichment Program $24,880
84.365 English Language Acquisition State Grants $22,949
84.425 Education Stabilization Fund $14,762
20.616 National Priority Safety Programs $12,063
84.173 Special Education Preschool Grants $11,289
20.600 State and Community Highway Safety $6,780
20.205 Highway Planning and Construction $6,360
10.649 Pandemic Ebt Administrative Costs $3,265
16.543 Missing Children's Assistance $3,052
10.559 Summer Food Service Program for Children $1,769
45.025 Promotion of the Arts Partnership Agreements $1,136
10.558 Child and Adult Care Food Program $148