FAC Explorer

Finding 453819 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-21
Audit: 313765
Organization: Town of Preston (CT)
Auditor: King King and Associates

AI Summary

  • Core Issue: The Town has a significant deficiency in internal controls over compliance, leading to missed school breakfast reimbursement claims.
  • Impacted Requirements: Accurate and timely claim submissions for the School Nutrition Cluster (CFDA 10.553, 10.555) are not being met.
  • Recommended Follow-Up: The Town should implement stronger internal controls to ensure future compliance and timely reporting of claims.

Finding Text

FINDING 2022-01 ? Significant Deficiency in Internal Control over ComplianceProgramUSDA ? School Nutrition ClusterCFDA ? 10.553.10.555CriteriaThe Town should have internal controls over compliance in place to ensure accurate andtimely claim reimbursement submissions.ConditionThe October 2021 school breakfast reimbursement was never claimed.Questioned CostsNone noted.EffectMissing school breakfast reimbursements.CauseThere was turnover at the Finance Director position and there was a lapse in internal controlsduring that time period.RecommendationWe recommend that the Town ensures proper controls are in place for accurate and timelyreporting of claim reimbursements.Views of Responsible Officials and Planned Corrective ActionsThe Town agrees with the finding and will implement internal controls to ensure accurate andtimely reporting.

Categories

Cash Management Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 453817 2022-001
    Significant Deficiency
  • 453818 2022-001
    Significant Deficiency
  • 1030259 2022-001
    Significant Deficiency
  • 1030260 2022-001
    Significant Deficiency
  • 1030261 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $153,003
21.019 Coronavirus Relief Fund $117,599
84.027 Special Education_grants to States $99,235
10.553 School Breakfast Program $74,755
84.010 Title I Grants to Local Educational Agencies $60,622
84.358 Rural Education $35,441
10.555 National School Lunch Program $18,791
10.560 State Administrative Expenses for Child Nutrition $12,466
84.367 Improving Teacher Quality State Grants $10,097
84.173 Special Education_preschool Grants $5,753
84.424 Student Support and Academic Enrichment Program $5,744
10.649 Pandemic Ebt Administrative Costs $1,228
20.607 Alcohol Open Container Requirements $857