Finding 33881 (2022-004)

-
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-08-21

AI Summary

  • Core Issue: Audited financial statements for 8/31/2020 and 8/31/2021 were not submitted to the Federal Audit Clearinghouse.
  • Impacted Requirements: Compliance with the Code of Federal Regulations requiring timely filing of audited financial statements.
  • Recommended Follow-Up: Management should collaborate with the previous audit firm to ensure the 2020 and 2021 audits are filed promptly.

Finding Text

Finding Number 2022-004 ? Federal Grantor ? U.S. Department of Agriculture ? Pass-Through Grantor ? State of Connecticut Department of Education ? Federal Program Name ? Child and Adult Food Care Program ? CFDA Number ? 10.558 ? Finding Type ? Reportable Noncompliance under Uniform Guidance ? Criteria ? The Code of Federal Regulations require audited financial statements to be submitted to the Federal Audit Clearinghouse (FAC). ? Condition ? The audited financial statements for 8/31/2020 and 8/31/2021 have not been filed with the FAC. ? Cause ? The previous audit firm did not complete filing and management did not monitor or follow-up on this requirement. ? Effect ? Financial statements were not filed with the FAC as required. ? Questioned Costs ? Not Applicable ? Repeat Finding ? No ? Recommendation ? Management should work with the previous audit firm to get the 2020 and 2021 audits filed with the FAC. ? Views of Responsible Officials ? Management agrees with the finding. The previous auditor is in the process of filing the 2020 and 2021 financials with the FAC.

Categories

Questioned Costs

Other Findings in this Audit

  • 33799 2022-001
    Material Weakness
  • 33800 2022-002
    Material Weakness
  • 33801 2022-003
    Significant Deficiency
  • 33802 2022-004
    -
  • 33803 2022-001
    Material Weakness
  • 33804 2022-002
    Material Weakness
  • 33805 2022-003
    Significant Deficiency
  • 33806 2022-004
    -
  • 33807 2022-001
    Material Weakness
  • 33808 2022-002
    Material Weakness
  • 33809 2022-003
    Significant Deficiency
  • 33810 2022-004
    -
  • 33811 2022-001
    Material Weakness
  • 33812 2022-002
    Material Weakness
  • 33813 2022-003
    Significant Deficiency
  • 610241 2022-001
    Material Weakness
  • 610242 2022-002
    Material Weakness
  • 610243 2022-003
    Significant Deficiency
  • 610244 2022-004
    -
  • 610245 2022-001
    Material Weakness
  • 610246 2022-002
    Material Weakness
  • 610247 2022-003
    Significant Deficiency
  • 610248 2022-004
    -
  • 610249 2022-001
    Material Weakness
  • 610250 2022-002
    Material Weakness
  • 610251 2022-003
    Significant Deficiency
  • 610252 2022-004
    -
  • 610253 2022-001
    Material Weakness
  • 610254 2022-002
    Material Weakness
  • 610255 2022-003
    Significant Deficiency
  • 610323 2022-004
    -

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $58,974
10.558 Child and Adult Care Food Program - Meals $52,326
10.558 Child and Adult Care Food Program - Admin $6,744