Finding Text
Finding No. 2025-001 - Reporting- Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Low-Income Home Energy Assistance 93.568 Federal Award Identification Number and Years: 23DSS4301EW 9/25 and 9/26 Name of Passthrough Entity: Connecticut Department of Social Services Criteria - In accordance with 200.328 Financial Reporting and 200.329, Monitoring and Reporting Program Performance, recipients and subrecipients must submit financial and perofmance reports as required by the award. Condition - For the year ended December 31, 2025, certain reports for the above mentioned grants were not filed within the required timeline as required by the contract with the pass-through entity. Cause - Due to competing priorities and one vacant position, two quarterly reports were not submitted timely as set forth in the award contract. One report was due on April 15, 2025 and submitted on April 28, 2025 and the other report was due on July 15, 2025 and submitted on July 23, 2025. Effect or Potential Effect - Reports were not submitted in accordance with the timeframe set forth in the award contract. Questioned Costs - None Context - The two reports tested were filed late. Identification as a Repeat Finding - This is not a repeat finding. Recommendation - We recommend that management review their control process over reporting criteria to ensure that all reports are submitted within a timely manner as required by the federal award agreements. Views of Responsible Officials - Management is actively recruiting to fill this vacant position at this time.