Finding 1216849 (2024-009)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-06-08
Audit: 403242
Organization: City of Stamford, Connecticut (CT)

AI Summary

  • Core Issue: The City’s schedule of expenditures of federal awards (SEFA) contains errors, including omitted programs and incorrect amounts.
  • Impacted Requirements: SEFA must be accurate and reconciled with financial statements per U.S. GAAP, which the City’s controls currently do not ensure.
  • Recommended Follow-Up: Implement procedures to prepare and reconcile the SEFA based on the general ledger, ensuring completeness and accuracy.

Finding Text

Programs Various Criteria Control activities: Proper review of the schedule of expenditures of federal awards (SEFA) should ensure the accuracy and completeness of the schedule. Condition We identified the following errors in the SEFA provided by the City: - Omitted programs - Programs on the wrong schedule - Incorrect amounts - Errors in grant numbers and grant names The SEFA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP). The City’s internal controls over compliance did not include a reconciliation. Questioned costs None noted. Context Not applicable. Effect This can result in inaccurate amounts reported in the SEFA or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. Additionally, misstatements in the SEFA can lead to the inaccurate identification of major federal programs and audit inefficiencies. Cause Unknown. The change in general ledger software was a contributing factor. Recommendation We recommend the City implement procedures to prepare / reconcile the SEFA based upon the City’s general ledger. The procedures should include specific steps to ensure that the schedule is complete. Views of responsible official and planned corrective actions Management agrees with the finding and recommendation.

Corrective Action Plan

Audit Finding: Completeness and Accuracy of the Schedule of Expenditures of Federal Awards. The following errors were identified in the SEFA provided by the City: - Omitted programs - Programs on the wrong schedule - Incorrect amounts - Errors in grant numbers and grant names SEFA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP). The City’s internal controls over compliance did not include a reconciliation. Corrective Action: Management agrees with the finding. The City will implement procedures to prepare/reconcile the SEFA based upon the City’s general ledger. The procedures will include specific steps to ensure that the schedule is complete. Name of Contact Person and Completion Date: Teresa Viscariello, Controller, July 1, 2027 Anita Carpenter, Grants Officer, July 1, 2027

Categories

Reporting

Other Findings in this Audit

  • 1216768 2024-009
    Material Weakness Repeat
  • 1216769 2024-009
    Material Weakness Repeat
  • 1216770 2024-009
    Material Weakness Repeat
  • 1216771 2024-009
    Material Weakness Repeat
  • 1216772 2024-009
    Material Weakness Repeat
  • 1216773 2024-009
    Material Weakness Repeat
  • 1216774 2024-009
    Material Weakness Repeat
  • 1216775 2024-009
    Material Weakness Repeat
  • 1216776 2024-009
    Material Weakness Repeat
  • 1216777 2024-009
    Material Weakness Repeat
  • 1216778 2024-009
    Material Weakness Repeat
  • 1216779 2024-009
    Material Weakness Repeat
  • 1216780 2024-009
    Material Weakness Repeat
  • 1216781 2024-009
    Material Weakness Repeat
  • 1216782 2024-009
    Material Weakness Repeat
  • 1216783 2024-009
    Material Weakness Repeat
  • 1216784 2024-009
    Material Weakness Repeat
  • 1216785 2024-009
    Material Weakness Repeat
  • 1216786 2024-009
    Material Weakness Repeat
  • 1216787 2024-009
    Material Weakness Repeat
  • 1216788 2024-009
    Material Weakness Repeat
  • 1216789 2024-009
    Material Weakness Repeat
  • 1216790 2024-009
    Material Weakness Repeat
  • 1216791 2024-009
    Material Weakness Repeat
  • 1216792 2024-009
    Material Weakness Repeat
  • 1216793 2024-009
    Material Weakness Repeat
  • 1216794 2024-009
    Material Weakness Repeat
  • 1216795 2024-009
    Material Weakness Repeat
  • 1216796 2024-009
    Material Weakness Repeat
  • 1216797 2024-009
    Material Weakness Repeat
  • 1216798 2024-009
    Material Weakness Repeat
  • 1216799 2024-009
    Material Weakness Repeat
  • 1216800 2024-009
    Material Weakness Repeat
  • 1216801 2024-009
    Material Weakness Repeat
  • 1216802 2024-009
    Material Weakness Repeat
  • 1216803 2024-009
    Material Weakness Repeat
  • 1216804 2024-009
    Material Weakness Repeat
  • 1216805 2024-009
    Material Weakness Repeat
  • 1216806 2024-009
    Material Weakness Repeat
  • 1216807 2024-009
    Material Weakness Repeat
  • 1216808 2024-009
    Material Weakness Repeat
  • 1216809 2024-009
    Material Weakness Repeat
  • 1216810 2024-009
    Material Weakness Repeat
  • 1216811 2024-009
    Material Weakness Repeat
  • 1216812 2024-009
    Material Weakness Repeat
  • 1216813 2024-009
    Material Weakness Repeat
  • 1216814 2024-009
    Material Weakness Repeat
  • 1216815 2024-009
    Material Weakness Repeat
  • 1216816 2024-009
    Material Weakness Repeat
  • 1216817 2024-009
    Material Weakness Repeat
  • 1216818 2024-009
    Material Weakness Repeat
  • 1216819 2024-009
    Material Weakness Repeat
  • 1216820 2024-009
    Material Weakness Repeat
  • 1216821 2024-009
    Material Weakness Repeat
  • 1216822 2024-009
    Material Weakness Repeat
  • 1216823 2024-009
    Material Weakness Repeat
  • 1216824 2024-009
    Material Weakness Repeat
  • 1216825 2024-009
    Material Weakness Repeat
  • 1216826 2024-009
    Material Weakness Repeat
  • 1216827 2024-009
    Material Weakness Repeat
  • 1216828 2024-009
    Material Weakness Repeat
  • 1216829 2024-009
    Material Weakness Repeat
  • 1216830 2024-009
    Material Weakness Repeat
  • 1216831 2024-009
    Material Weakness Repeat
  • 1216832 2024-009
    Material Weakness Repeat
  • 1216833 2024-009
    Material Weakness Repeat
  • 1216834 2024-009
    Material Weakness Repeat
  • 1216835 2024-009
    Material Weakness Repeat
  • 1216836 2024-009
    Material Weakness Repeat
  • 1216837 2024-009
    Material Weakness Repeat
  • 1216838 2024-009
    Material Weakness Repeat
  • 1216839 2024-009
    Material Weakness Repeat
  • 1216840 2024-009
    Material Weakness Repeat
  • 1216841 2024-009
    Material Weakness Repeat
  • 1216842 2024-009
    Material Weakness Repeat
  • 1216843 2024-009
    Material Weakness Repeat
  • 1216844 2024-009
    Material Weakness Repeat
  • 1216845 2024-009
    Material Weakness Repeat
  • 1216846 2024-009
    Material Weakness Repeat
  • 1216847 2024-009
    Material Weakness Repeat
  • 1216848 2024-009
    Material Weakness Repeat
  • 1216850 2024-010
    Material Weakness Repeat
  • 1216851 2024-010
    Material Weakness Repeat
  • 1216852 2024-010
    Material Weakness Repeat
  • 1216853 2024-010
    Material Weakness Repeat
  • 1216854 2024-010
    Material Weakness Repeat
  • 1216855 2024-010
    Material Weakness Repeat
  • 1216856 2024-010
    Material Weakness Repeat
  • 1216857 2024-010
    Material Weakness Repeat
  • 1216858 2024-010
    Material Weakness Repeat
  • 1216859 2024-010
    Material Weakness Repeat
  • 1216860 2024-010
    Material Weakness Repeat
  • 1216861 2024-010
    Material Weakness Repeat
  • 1216862 2024-010
    Material Weakness Repeat
  • 1216863 2024-010
    Material Weakness Repeat
  • 1216864 2024-010
    Material Weakness Repeat
  • 1216865 2024-010
    Material Weakness Repeat
  • 1216866 2024-010
    Material Weakness Repeat
  • 1216867 2024-010
    Material Weakness Repeat
  • 1216868 2024-010
    Material Weakness Repeat
  • 1216869 2024-010
    Material Weakness Repeat
  • 1216870 2024-010
    Material Weakness Repeat
  • 1216871 2024-010
    Material Weakness Repeat
  • 1216872 2024-010
    Material Weakness Repeat
  • 1216873 2024-010
    Material Weakness Repeat
  • 1216874 2024-010
    Material Weakness Repeat
  • 1216875 2024-010
    Material Weakness Repeat
  • 1216876 2024-010
    Material Weakness Repeat
  • 1216877 2024-010
    Material Weakness Repeat
  • 1216878 2024-010
    Material Weakness Repeat
  • 1216879 2024-010
    Material Weakness Repeat
  • 1216880 2024-010
    Material Weakness Repeat
  • 1216881 2024-010
    Material Weakness Repeat
  • 1216882 2024-010
    Material Weakness Repeat
  • 1216883 2024-010
    Material Weakness Repeat
  • 1216884 2024-010
    Material Weakness Repeat
  • 1216885 2024-010
    Material Weakness Repeat
  • 1216886 2024-010
    Material Weakness Repeat
  • 1216887 2024-010
    Material Weakness Repeat
  • 1216888 2024-010
    Material Weakness Repeat
  • 1216889 2024-010
    Material Weakness Repeat
  • 1216890 2024-010
    Material Weakness Repeat
  • 1216891 2024-010
    Material Weakness Repeat
  • 1216892 2024-010
    Material Weakness Repeat
  • 1216893 2024-010
    Material Weakness Repeat
  • 1216894 2024-010
    Material Weakness Repeat
  • 1216895 2024-010
    Material Weakness Repeat
  • 1216896 2024-010
    Material Weakness Repeat
  • 1216897 2024-010
    Material Weakness Repeat
  • 1216898 2024-010
    Material Weakness Repeat
  • 1216899 2024-010
    Material Weakness Repeat
  • 1216900 2024-010
    Material Weakness Repeat
  • 1216901 2024-010
    Material Weakness Repeat
  • 1216902 2024-010
    Material Weakness Repeat
  • 1216903 2024-010
    Material Weakness Repeat
  • 1216904 2024-010
    Material Weakness Repeat
  • 1216905 2024-010
    Material Weakness Repeat
  • 1216906 2024-010
    Material Weakness Repeat
  • 1216907 2024-010
    Material Weakness Repeat
  • 1216908 2024-010
    Material Weakness Repeat
  • 1216909 2024-010
    Material Weakness Repeat
  • 1216910 2024-010
    Material Weakness Repeat
  • 1216911 2024-010
    Material Weakness Repeat
  • 1216912 2024-010
    Material Weakness Repeat
  • 1216913 2024-010
    Material Weakness Repeat
  • 1216914 2024-010
    Material Weakness Repeat
  • 1216915 2024-010
    Material Weakness Repeat
  • 1216916 2024-010
    Material Weakness Repeat
  • 1216917 2024-010
    Material Weakness Repeat
  • 1216918 2024-010
    Material Weakness Repeat
  • 1216919 2024-010
    Material Weakness Repeat
  • 1216920 2024-010
    Material Weakness Repeat
  • 1216921 2024-010
    Material Weakness Repeat
  • 1216922 2024-010
    Material Weakness Repeat
  • 1216923 2024-010
    Material Weakness Repeat
  • 1216924 2024-010
    Material Weakness Repeat
  • 1216925 2024-010
    Material Weakness Repeat
  • 1216926 2024-010
    Material Weakness Repeat
  • 1216927 2024-010
    Material Weakness Repeat
  • 1216928 2024-010
    Material Weakness Repeat
  • 1216929 2024-010
    Material Weakness Repeat
  • 1216930 2024-010
    Material Weakness Repeat
  • 1216931 2024-010
    Material Weakness Repeat
  • 1216932 2024-011
    Material Weakness Repeat
  • 1216933 2024-011
    Material Weakness Repeat
  • 1216934 2024-011
    Material Weakness Repeat
  • 1216935 2024-011
    Material Weakness Repeat
  • 1216936 2024-011
    Material Weakness Repeat
  • 1216937 2024-011
    Material Weakness Repeat
  • 1216938 2024-011
    Material Weakness Repeat
  • 1216939 2024-011
    Material Weakness Repeat
  • 1216940 2024-011
    Material Weakness Repeat
  • 1216941 2024-011
    Material Weakness Repeat
  • 1216942 2024-011
    Material Weakness Repeat
  • 1216943 2024-011
    Material Weakness Repeat
  • 1216944 2024-011
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $3.26M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $3.19M
10.553 SCHOOL BREAKFAST PROGRAM $1.41M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $498,005
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $452,279
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $390,770
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $368,867
10.555 NATIONAL SCHOOL LUNCH PROGRAM $337,911
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $312,537
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $279,783
10.721 INFRASTRUCTURE INVESTMENT AND JOBS ACT TEMPORARY BRIDGE PROGRAM $240,783
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $239,789
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $224,998
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $181,362
97.067 HOMELAND SECURITY GRANT PROGRAM $162,985
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $103,580
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $100,000
84.027 SPECIAL EDUCATION GRANTS TO STATES $98,403
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $95,629
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $86,747
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $81,140
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $77,652
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $52,962
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $52,354
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $38,883
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $30,088
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $29,561
10.558 CHILD AND ADULT CARE FOOD PROGRAM $28,640
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $24,960
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $21,148
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $19,572
84.425 EDUCATION STABILIZATION FUND $18,960
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $17,116
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $12,495
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $9,691
66.920 SOLID WASTE INFRASTRUCTURE FOR RECYCLING INFRASTRUCTURE GRANTS $9,531
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $8,298
93.074 HOSPITAL PREPAREDNESS PROGRAM (HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS (PHEP) ALIGNED COOPERATIVE AGREEMENTS $8,079
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $7,763
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $7,328
97.056 PORT SECURITY GRANT PROGRAM $6,850
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $6,746
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $6,193
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $5,452
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $4,099
97.147 NATIONAL EARTHQUAKE HAZARDS REDUCTION PROGRAM (NEHRP) MULTI-STATE AND NATIONAL ASSISTANCE (MSNEA) GRANT PROGRAM $3,975
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $701