FAC Explorer

Finding 391178 (2023-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301778
Organization: Town of Wilton, Connecticut (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The Town failed to submit the required SLFRF Project and Expenditure Report by the April 30, 2023 deadline.
  • Impacted Requirements: This finding indicates a material weakness in internal controls and noncompliance with reporting criteria.
  • Recommended Follow-Up: The Town should review grant documents and establish procedures to ensure timely and accurate reporting in the future.

Finding Text

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: Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March of 2021 through December of 2026 Type of Finding:  Material Weakness in Internal Control over Compliance  Material Noncompliance Criteria or specific requirement: Project and Expenditure Report. PRA Number: 1505-2071. Reporting Cycle: Quarterly and Annual. Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023. Questioned costs: None noted. Context: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023. Cause: The Town was not aware of the reporting requirement deadline. Effect: No effect can be determined. Repeat Finding: No. Recommendation: We recommend the Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting requirements to the awarding agency are completely accurately and timely based on grant requirements. Views of responsible officials: Management agrees with this finding.

Corrective Action Plan

Material Weakness in Internal Control over Compliance Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023 on time. Recommendation: The Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting requirements to the awarding agency are completely accurately and timely based on grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town has begun a full review of all grants, especially those received in prior administrations and pre-hire of the current CFO, to assure the compliance of reporting requirements are complete accurate and will be timely reported as stated in the grant requirements. Contact person: Dawn Norton Responsible for corrective action: Dawn Norton, CFO Planned completion date for corrective action plan: March 2024

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 967620 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.40M
84.027 Special Education_grants to States $894,578
20.205 Highway Planning and Construction $491,133
84.425 Education Stabilization Fund $213,021
84.010 Title I Grants to Local Educational Agencies $120,993
84.367 Improving Teacher Quality State Grants $50,915
84.173 Special Education_preschool Grants $34,720
84.048 Career and Technical Education -- Basic Grants to States $30,346
20.607 Alcohol Open Container Requirements $27,544
14.251 Economic Development Initiative Community Project Funding $23,975
20.616 National Priority Safety Programs $23,327
97.042 Emergency Management Performance Grants $13,887
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $12,785
84.424 Student Support and Academic Enrichment Program $10,000
16.607 Bulletproof Vest Partnership Program $6,545
90.401 Help America Vote Act Requirements Payments $6,000
84.365 English Language Acquisition State Grants $3,818
97.067 Homeland Security Grant Program $500