Finding 1150327 (2023-005)

Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 06-6002031-2021 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting requirements. Condition: During our testing, we noted the Town did not submit the Project and Expenditure report that was due by April 30, 2023. Questioned costs: None Context: During our testing, we noted that the Town was not aware of the reporting requirement and had not submitted the required report by the April 30, 2023, deadline. Cause: The Town was unaware of the reporting requirement. Effect: No effect could be determined. Repeat finding: No Recommendation: We recommend the Town implement procedures to ensure compliance with all requirements under which the Town is obligated to comply as part of its grant agreements. Views of responsible officials: Management agrees with the finding.