Finding 1156120 (2023-009)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-09-29
Audit: 368535
Organization: City of Stamford, Connecticut (CT)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards (SEFA) has multiple errors, including omitted programs and incorrect amounts, leading to potential inaccuracies in reporting.
  • Impacted Requirements: The City failed to reconcile the SEFA with basic financial statements as required by U.S. GAAP, violating the COSO Framework for control activities.
  • Recommended Follow-Up: Implement stronger internal controls to ensure accurate reporting and reconciliation of the SEFA to prevent future discrepancies and potential disallowance of expenditures.

Finding Text

2023-009 – Material Weakness and Noncompliance- Completeness and Accuracy of the Schedule of Expenditures of Federal Awards Grantor: Department of Homeland Security, Department of Transportation, Department of Justice, and Department of Housing and Urban Development Program Name: Disaster Grants- Public Assistance, Highway Planning and Construction, Highway Safety Cluster, Alcohol Open Container Requirements, Criminal and Juvenile Justice and Mental Health Collaboration Program, and Community Development Block Grants/Entitlement Grants Pass- through Entity: State of Connecticut Department of Emergency Services and Public Protection(97.036) and Department of Transportation (20.205, 20.600, 20.607, 20.616) Assistance Listing Numbers: 97.036, 20.205, 20.600, 20.607, 20.616, 16.745, 14.218 Criteria: Committee of Sponsoring Organizations (COSO) Framework – control activities: Proper review of the schedule of expenditures of federal awards (SEFA) and schedule of expenditure of state awards (SESA) should ensure the accuracy and completeness of the schedules. Condition and Context: We identified several errors in the SEFA as originally provided by the City including omitted programs, programs on the wrong schedule, incorrect amounts and errors in grant numbers and grant names. The SEFA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP). The City’s internal controls did not include such a reconciliation. Effect or Potential Effect: This can result in inaccurate amounts reported in the SEFA or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. Additionally, misstatements in the SEFA can lead to the inaccurate identification of major federal programs and audit inefficiencies. Repeat Finding: 2022-003 Questioned Costs: None See Section II - Finding 2023-002: Completeness and Accuracy of Schedule of Expenditures of Federal Awards

Corrective Action Plan

2023-009 – Material Weakness & Noncompliance: SEFA and SESA Accuracy Corrective Action: Require Grants Department to reconcile SEFA and SESA quarterly to general ledger. Develop checklist for grant entry (program name, ALN, award year, grant number). Implement ERP grant tracking functionality. Timeline: Initiated in FY25; verified in FY26 reporting. Responsible Party: Grants Officer with Staff Accountant assigned to grants portfolio

Categories

Reporting

Other Findings in this Audit

  • 1156017 2023-009
    Material Weakness Repeat
  • 1156018 2023-009
    Material Weakness Repeat
  • 1156019 2023-009
    Material Weakness Repeat
  • 1156020 2023-009
    Material Weakness Repeat
  • 1156021 2023-009
    Material Weakness Repeat
  • 1156022 2023-009
    Material Weakness Repeat
  • 1156023 2023-009
    Material Weakness Repeat
  • 1156024 2023-009
    Material Weakness Repeat
  • 1156025 2023-009
    Material Weakness Repeat
  • 1156026 2023-009
    Material Weakness Repeat
  • 1156027 2023-009
    Material Weakness Repeat
  • 1156028 2023-009
    Material Weakness Repeat
  • 1156029 2023-010
    Material Weakness Repeat
  • 1156030 2023-010
    Material Weakness Repeat
  • 1156031 2023-010
    Material Weakness Repeat
  • 1156032 2023-011
    Material Weakness Repeat
  • 1156033 2023-011
    Material Weakness Repeat
  • 1156034 2023-011
    Material Weakness Repeat
  • 1156035 2023-011
    Material Weakness Repeat
  • 1156036 2023-011
    Material Weakness Repeat
  • 1156037 2023-011
    Material Weakness Repeat
  • 1156038 2023-011
    Material Weakness Repeat
  • 1156039 2023-011
    Material Weakness Repeat
  • 1156040 2023-011
    Material Weakness Repeat
  • 1156041 2023-011
    Material Weakness Repeat
  • 1156042 2023-011
    Material Weakness Repeat
  • 1156043 2023-011
    Material Weakness Repeat
  • 1156044 2023-011
    Material Weakness Repeat
  • 1156045 2023-011
    Material Weakness Repeat
  • 1156046 2023-011
    Material Weakness Repeat
  • 1156047 2023-011
    Material Weakness Repeat
  • 1156048 2023-011
    Material Weakness Repeat
  • 1156049 2023-011
    Material Weakness Repeat
  • 1156050 2023-011
    Material Weakness Repeat
  • 1156051 2023-011
    Material Weakness Repeat
  • 1156052 2023-011
    Material Weakness Repeat
  • 1156053 2023-011
    Material Weakness Repeat
  • 1156054 2023-011
    Material Weakness Repeat
  • 1156055 2023-011
    Material Weakness Repeat
  • 1156056 2023-011
    Material Weakness Repeat
  • 1156057 2023-011
    Material Weakness Repeat
  • 1156058 2023-011
    Material Weakness Repeat
  • 1156059 2023-011
    Material Weakness Repeat
  • 1156060 2023-011
    Material Weakness Repeat
  • 1156061 2023-011
    Material Weakness Repeat
  • 1156062 2023-011
    Material Weakness Repeat
  • 1156063 2023-011
    Material Weakness Repeat
  • 1156064 2023-011
    Material Weakness Repeat
  • 1156065 2023-011
    Material Weakness Repeat
  • 1156066 2023-011
    Material Weakness Repeat
  • 1156067 2023-011
    Material Weakness Repeat
  • 1156068 2023-011
    Material Weakness Repeat
  • 1156069 2023-011
    Material Weakness Repeat
  • 1156070 2023-011
    Material Weakness Repeat
  • 1156071 2023-011
    Material Weakness Repeat
  • 1156072 2023-011
    Material Weakness Repeat
  • 1156073 2023-011
    Material Weakness Repeat
  • 1156074 2023-011
    Material Weakness Repeat
  • 1156075 2023-011
    Material Weakness Repeat
  • 1156076 2023-011
    Material Weakness Repeat
  • 1156077 2023-011
    Material Weakness Repeat
  • 1156078 2023-011
    Material Weakness Repeat
  • 1156079 2023-011
    Material Weakness Repeat
  • 1156080 2023-011
    Material Weakness Repeat
  • 1156081 2023-011
    Material Weakness Repeat
  • 1156082 2023-011
    Material Weakness Repeat
  • 1156083 2023-011
    Material Weakness Repeat
  • 1156084 2023-011
    Material Weakness Repeat
  • 1156085 2023-011
    Material Weakness Repeat
  • 1156086 2023-011
    Material Weakness Repeat
  • 1156087 2023-011
    Material Weakness Repeat
  • 1156088 2023-011
    Material Weakness Repeat
  • 1156089 2023-011
    Material Weakness Repeat
  • 1156090 2023-011
    Material Weakness Repeat
  • 1156091 2023-011
    Material Weakness Repeat
  • 1156092 2023-011
    Material Weakness Repeat
  • 1156093 2023-011
    Material Weakness Repeat
  • 1156094 2023-011
    Material Weakness Repeat
  • 1156095 2023-011
    Material Weakness Repeat
  • 1156096 2023-011
    Material Weakness Repeat
  • 1156097 2023-011
    Material Weakness Repeat
  • 1156098 2023-011
    Material Weakness Repeat
  • 1156099 2023-011
    Material Weakness Repeat
  • 1156100 2023-011
    Material Weakness Repeat
  • 1156101 2023-011
    Material Weakness Repeat
  • 1156102 2023-011
    Material Weakness Repeat
  • 1156103 2023-011
    Material Weakness Repeat
  • 1156104 2023-011
    Material Weakness Repeat
  • 1156105 2023-011
    Material Weakness Repeat
  • 1156106 2023-011
    Material Weakness Repeat
  • 1156107 2023-011
    Material Weakness Repeat
  • 1156108 2023-011
    Material Weakness Repeat
  • 1156109 2023-011
    Material Weakness Repeat
  • 1156110 2023-011
    Material Weakness Repeat
  • 1156111 2023-011
    Material Weakness Repeat
  • 1156112 2023-011
    Material Weakness Repeat
  • 1156113 2023-011
    Material Weakness Repeat
  • 1156114 2023-009
    Material Weakness Repeat
  • 1156115 2023-009
    Material Weakness Repeat
  • 1156116 2023-009
    Material Weakness Repeat
  • 1156117 2023-009
    Material Weakness Repeat
  • 1156118 2023-009
    Material Weakness Repeat
  • 1156119 2023-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.52M
84.010 Title I Grants to Local Educational Agencies $2.49M
10.553 School Breakfast Program $1.71M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.29M
84.027 Special Education Grants to States $648,048
97.067 Homeland Security Grant Program $569,643
16.839 Stop School Violence $499,717
10.560 State Administrative Expenses for Child Nutrition $390,135
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $364,400
84.287 Twenty-First Century Community Learning Centers $333,631
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $310,616
84.048 Career and Technical Education -- Basic Grants to States $296,680
10.555 National School Lunch Program $284,075
14.218 Community Development Block Grants/entitlement Grants $263,040
14.239 Home Investment Partnerships Program $260,000
84.002 Adult Education - Basic Grants to States $211,169
16.034 Coronavirus Emergency Supplemental Funding Program $124,994
20.205 Highway Planning and Construction $123,129
10.582 Fresh Fruit and Vegetable Program $78,663
84.047 Trio Upward Bound $78,645
16.835 Body Worn Camera Policy and Implementation $75,000
93.008 Medical Reserve Corps Small Grant Program $67,500
97.042 Emergency Management Performance Grants $65,412
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $60,035
84.173 Special Education Preschool Grants $54,467
93.991 Preventive Health and Health Services Block Grant $52,269
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $52,207
10.935 Urban Agriculture and Innovative Production $44,650
16.710 Public Safety Partnership and Community Policing Grants $34,999
90.401 Help America Vote Act Requirements Payments $34,751
93.069 Public Health Emergency Preparedness $33,079
21.027 Coronavirus State and Local Fiscal Recovery Funds $27,919
10.558 Child and Adult Care Food Program $27,882
10.559 Summer Food Service Program for Children $25,391
20.616 National Priority Safety Programs $23,224
10.649 Pandemic Ebt Administrative Costs $18,830
84.365 English Language Acquisition State Grants $14,130
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $11,451
20.600 State and Community Highway Safety $11,250
93.959 Block Grants for Prevention and Treatment of Substance Abuse $11,064
15.904 Historic Preservation Fund Grants-in-Aid $8,822
84.424 Student Support and Academic Enrichment Program $6,247
20.607 Alcohol Open Container Requirements $5,263
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,224
45.025 Promotion of the Arts Partnership Agreements $2,189