FAC Explorer

Finding 1140769 (2024-005)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-06-10
Audit: 358488
Organization: City of New London, Connecticut (CT)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The City reported cumulative expenditures that were approximately $712,000 higher than the general ledger, indicating a reporting discrepancy.
  • Impacted Requirements: The City failed to comply with the quarterly reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds.
  • Recommended Follow-Up: Implement procedures to review and reconcile project and expenditure reports with the general ledger before submission to ensure compliance.

Finding Text

Program Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Criteria The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures. Condition We noted that the cumulative expenditures amount reported by the City did not agree to the general ledger activity by approximately $712,000. The expenditures reported were higher than the general ledger. Questioned costs None noted. Context Not applicable. Effect The City was not in compliance with the reporting requirements. Cause Unknown. Recommendation We recommend the City implement procedures to review the project and expenditure report prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements Views of responsible official and planned corrective actions Management agrees with this finding. The City will implement procedures to ensure reports are based upon the City’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
66.468 Drinking Water State Revolving Fund $2.63M
14.218 Community Development Block Grants/entitlement Grants $1.01M
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $790,925
10.553 School Breakfast Program $773,483
16.710 Public Safety Partnership and Community Policing Grants $484,728
20.205 Highway Planning and Construction $430,434
14.900 Lead Hazard Reduction Grant Program $417,366
84.010 Title I Grants to Local Educational Agencies $302,693
10.582 Fresh Fruit and Vegetable Program $170,465
84.287 Twenty-First Century Community Learning Centers $133,653
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $119,852
84.365 English Language Acquisition State Grants $108,889
84.424 Student Support and Academic Enrichment Program $107,647
10.560 State Administrative Expenses for Child Nutrition $71,065
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $70,341
84.425 Education Stabilization Fund $70,025
97.047 Bric: Building Resilient Infrastructure and Communities $70,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $57,088
84.196 Education for Homeless Children and Youth $54,826
93.590 Community-Based Child Abuse Prevention Grants $54,745
84.027 Special Education Grants to States $54,179
66.818 Brownsfield Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $54,088
84.002 Adult Education - Basic Grants to States $49,599
97.044 Assistance to Firefighters Grant $41,338
10.555 National School Lunch Program $39,790
84.173 Special Education Preschool Grants $23,256
10.559 Summer Food Service Program for Children $12,088
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,165
10.558 Child and Adult Care Food Program $11,143
97.042 Emergency Management Performance Grants $5,000
10.649 Pandemic Ebt Administrative Costs $4,571
16.034 Coronavirus Emergency Supplemental Funding Program $3,221
20.607 Alcohol Open Container Requirements $3,142
45.025 Promotion of the Arts Partnership Agreements $2,764