Finding 1216320 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-02
Audit: 402809
Organization: Town of Brooklyn (CT)

AI Summary

  • Core Issue: The Town failed to submit the annual Project and Expenditure Report on time, missing the 30-day deadline after the reporting period ended on March 31, 2025.
  • Impacted Requirements: Compliance with federal reporting criteria, specifically the timely filing of reports as mandated by the Department of the Treasury.
  • Recommended Follow-Up: The Town should implement procedures to ensure accurate preparation and timely submission of the Project and Expenditure Report, along with maintaining proof of filings.

Finding Text

FINDING 2025-002 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Compliance Requirement: Reporting Criteria The Town is required to submit an annual Project and Expenditure report within 30-days of after the close of the reporting period. Condition The Town did not have adequate proof of filing the annual Project and Expenditure Report for the reporting period ended March 31, 2025, within 30 days of the close of the reporting period. Context The Town filed an amended filing of the Project and Expenditure Report after the 30-day window. Cause No proof of original copy filing and only a dated amended filing, which was after the 30-day window. Effect The Town did not have proof of timely filing of the annual Project and Expenditure Report. Recommendation We recommend that the Town establish procedures for the preparation and accurate completion of the annual Project and Expenditure Report to ensure timely and accurate filing. Views of Responsible Officials and Planned Corrective Actions The Town agrees with the finding and will make sure to keep adequate records of filings.

Corrective Action Plan

FINDING 2025-002 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30-days of after the close of the reporting period. Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure the reports are filed on time and accurately. Name of Contact Person: Shelley Cates, Finance Director, (860) 779-3411 x133. Projected Completion Date: June 30, 2026.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1216311 2025-001
    Material Weakness Repeat
  • 1216312 2025-001
    Material Weakness Repeat
  • 1216313 2025-001
    Material Weakness Repeat
  • 1216314 2025-001
    Material Weakness Repeat
  • 1216315 2025-001
    Material Weakness Repeat
  • 1216316 2025-002
    Material Weakness Repeat
  • 1216317 2025-002
    Material Weakness Repeat
  • 1216318 2025-002
    Material Weakness Repeat
  • 1216319 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $883,688
84.027 SPECIAL EDUCATION GRANTS TO STATES $280,242
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $214,033
84.425 EDUCATION STABILIZATION FUND $53,239
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $32,574
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $15,616
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $11,618
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1,736