Finding 403693 (2023-001)

Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20508 and 12060-SDE64370-20560 Compliance Requirement: Reporting Criteria Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs with proper supporting documentation to agree to the reports being submitted to the Department of Education. As part of the recordkeeping process, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Condition Of the eleven monthly claims reports reviewed during the audit, the supporting documentation for one of the claims (April 2023) could not be located. Cause Deficiency in internal controls regarding recordkeeping for grant reporting. Effect Potential for misstatements to be made during grant reporting and a failure to maintain such records may be grounds for denial of reimbursement for meals reimbursements claimed during that reporting period. Recommendation We recommend that the Town ensures proper internal controls are in place for maintenance of records used to support monthly reimbursement claims. Views of Responsible Officials and Planned Corrective Actions The Town agrees with the finding and has implemented internal controls to ensure the supporting documentation for each monthly claim are filed and maintained. Each month the monthly claims reports and supporting documentation will be filed away in a designated secure location with a checklist by month to confirm processing.