FAC Explorer

Finding 1174003 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-02-17
Audit: 387664
Organization: Town of Seymour, Connecticut (CT)
Auditor: ACCAVALLO & COMPANY LLC

AI Summary

  • Core Issue: The audit report for 2024 was submitted late, violating the required timeline.
  • Impacted Requirements: This affects compliance with Uniform Guidance 2 CFR 200.512(a), which mandates timely submission of audit reports.
  • Recommended Follow-Up: Ensure future audits are completed and submitted within the specified deadlines to avoid material weaknesses.

Finding Text

Finding 2024-003: Material Weakness, Late Issuance of the 2024 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024.

Corrective Action Plan

Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 1174002 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Fund $1.39M
10.555 National School Lunch Program $539,465
84.425U ARP ESSER Connecticut High Dosage Tutoring Program $495,631
10.553 School Breakfast Program $178,930
97.036 Disaster Grants - Public Assistance $138,713
84.010 Title I Part A $112,926
84.425U American Rescue Plan Elementary and Secondary School Emergency Relief Fund $108,000
84.027 IDEA Part B Section 611 $73,818
10.555 Cash in leiu of Commodities $62,068
10.560 Supply Chain Assistance $52,439
84.425U ESSER II Set-Aside Grant $49,646
84.048 Perkins Secondary Grant $47,000
84.367 Improving Teacher Quality $45,373
84.173 IDEA Part B Section 619 $28,705
84.425U ARP ESSER - Dual Credit Expansion $18,800
84.424 Title IV Part A Student Support Grant $18,164
84.365 Title III English Language $14,795
20.607 Alcohol Open Container Requirements $13,245
20.616 National Priority Safety Program $11,484
21.027 Covid 19 - CSLFRF School Readiness $11,198
90.401 Help America Vote Act Requirements Payments $10,500
16.738 Edward Byrne Memorial Justice Assistance Grant $7,175
84.425U ESSER II Bonus Special Populations 2021-23 $5,976
97.042 Emergency Management Performance Grant $5,000
84.425U ESSER II Special Education Recovery Activities Grant $4,502
10.649 P-EBT Local Admin $2,612