Finding Text
Finding No. 2025-002 Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Judicial Branch Pass-Through Agency Identifying Number: 02-2202-11 Award Period: 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Audit finding required to be reported in accordance with 2 CFR 200.516(a) Criteria: The Organization shall complete and submit its quarterly financial report for quarters two and four by January 10, 2025 and July 10, 2025 per the contract. Condition: The Organization was not in compliance with these reporting requirements as the reports were not submitted timely. Questioned Costs: None Context: The required quarterly financial report for quarters two and four were not submitted timely to the State of Connecticut Judicial Branch. Cause: Controls were not in place to ensure reporting was submitted by the required deadline. Effect: Without the timely submission, the Organization's reimbursements under the contract agreement can be delayed and administration of the program hindered. Repeat Finding: Finding does not represent a repeat finding. Recommendation: We recommend management enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Views of Responsible Officials: Management concurs with the finding. Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to.