FAC Explorer

Finding 1167657 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-05
Audit: 378913
Organization: Town of North Haven, Connecticut (CT)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The Town failed to submit the required CT DOH Form S-730 for the period 7/1/2024-12/31/2024 on time.
  • Impacted Requirements: Timely submission of reports is critical to comply with federal program requirements set by the State of Connecticut.
  • Recommended Follow-Up: The Town should review and improve its reporting processes to ensure all required forms are submitted on schedule.

Finding Text

Reporting Federal Agency: United States Department of Housing and Urban Development Federal Program Name: Community Development Block Grants - Non-Entitlement Assistance Listing Number: 14.228 Federal Award Identification Number and Year: SC2110101A - 2022 Pass-Through Agency: State of Connecticut Department of Housing Pass-Through Number(s): 12060-DOH46930-20730 Award Period: 7/1/2022-6/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: The Town must adhere to the reporting submission deadlines established in its agreement with the State of Connecticut. The Town is required to submit the CT DOH Form S-730 for each six-month period during the project. Condition: The Town did not submit the required report for the period 7/1/2024-12/31/2024 on a timely basis. Questioned Costs: None noted. Context: The Town is required to submit CT DOH Form S-730 for each 6 month period during the project. Cause: The Town was unaware that the required report was never formally submitted. Effect: If required reports are not submitted on a timely basis, the Town is at risk for noncompliance as it relates to federal program requirements. Repeat Finding: No Recommendation: We recommend that the Town review its reporting processes and related controls to ensure that all grantor required forms are timely filed. Views of Responsible Officials and Planned Corrective Action: Management agrees with this finding. The Town will review its reporting processes and related controls to ensure that all grantor required forms are timely filed.

Corrective Action Plan

Reporting - Community Development Block Grants - Non-Entitlement (Significant Deficiency - Other Matter) Description of Finding The Town must adhere to the reporting submission deadlines established in its agreement with the State of Connecticut. The Town is required to submit the CT DOH Form S-730 for each six-month period during the project. The Town did not submit the required report for the period 7/1/2024-12/31/2024 on a timely basis. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Town will review its reporting processes and related controls to ensure that all grantor required forms are timely filed. Name of Contact Person Richard Monico, Director of Administration/Procurement Projected Completion Date June 30, 2025

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1167658 2025-003
    Material Weakness Repeat
  • 1167659 2025-003
    Material Weakness Repeat
  • 1167660 2025-003
    Material Weakness Repeat
  • 1167661 2025-003
    Material Weakness Repeat
  • 1167662 2025-004
    Material Weakness Repeat
  • 1167663 2025-004
    Material Weakness Repeat
  • 1167664 2025-004
    Material Weakness Repeat
  • 1167665 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.50M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $394,598
84.027 SPECIAL EDUCATION GRANTS TO STATES $394,166
20.205 HIGHWAY PLANNING AND CONSTRUCTION $220,755
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $192,934
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $153,555
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $75,000
10.553 SCHOOL BREAKFAST PROGRAM $68,508
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $51,270
84.425 EDUCATION STABILIZATION FUND $48,224
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $42,184
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $34,908
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $22,654
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $20,035
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $18,270
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $13,093
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $8,775
16.922 EQUITABLE SHARING PROGRAM $7,372
45.310 GRANTS TO STATES $2,200
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $1,410
96.001 SOCIAL SECURITY DISABILITY INSURANCE $100