Finding Text
Finding No. 2025-003 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: Department of Children and Families Pass-Through Agency Identifying Number: 24DCF0053 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 annual report by September 30 per the contract. Condition: The Organization was not in compliance with this reporting requirement as the report was not submitted timely. Questioned Costs: None Context: The required annual report for the period July 1, 2024 to June 30, 2025 was not submitted timely to the State of Connecticut Department of Children and Families. Cause: Controls were not in place to ensure reporting was submitted by the required deadlines. 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.