Finding 526442 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2025-03-10
Audit: 345377
Organization: State Education Resource Center (CT)
Auditor: Whittlesey PC

AI Summary

  • Core Issue: The audit and related documents were not submitted by the March 31, 2023 deadline.
  • Impacted Requirements: This violates federal regulations requiring timely submission of audit reports and forms.
  • Recommended Follow-Up: Implement measures to ensure future submissions meet deadlines, addressing staffing challenges.

Finding Text

Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must becompleted and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the auditperiod. The due date for the audit and reporting package submission was March 31, 2023. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31,2023. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERCwas not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Formand reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, DataCollection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.

Corrective Action Plan

Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2022. The audit and reporting package was not submitted by the due date September 30, 2022. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to prepare timely for the audit for the Uniform Guidance, Data Collection Form, and reporting package to be filed by the due date. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. This will also aid in ensuring all necessary efforts will be taken to ensure timely submission of the audit, Data Collection Form, and reporting packages. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 526433 2022-001
    Material Weakness
  • 526434 2022-001
    Material Weakness
  • 526435 2022-001
    Material Weakness
  • 526436 2022-001
    Material Weakness
  • 526437 2022-001
    Material Weakness
  • 526438 2022-001
    Material Weakness
  • 526439 2022-001
    Material Weakness
  • 526440 2022-001
    Material Weakness
  • 526441 2022-001
    Material Weakness
  • 526443 2022-002
    Significant Deficiency
  • 526444 2022-002
    Significant Deficiency
  • 526445 2022-002
    Significant Deficiency
  • 526446 2022-002
    Significant Deficiency
  • 526447 2022-002
    Significant Deficiency
  • 526448 2022-002
    Significant Deficiency
  • 526449 2022-002
    Significant Deficiency
  • 526450 2022-002
    Significant Deficiency
  • 1102875 2022-001
    Material Weakness
  • 1102876 2022-001
    Material Weakness
  • 1102877 2022-001
    Material Weakness
  • 1102878 2022-001
    Material Weakness
  • 1102879 2022-001
    Material Weakness
  • 1102880 2022-001
    Material Weakness
  • 1102881 2022-001
    Material Weakness
  • 1102882 2022-001
    Material Weakness
  • 1102883 2022-001
    Material Weakness
  • 1102884 2022-002
    Significant Deficiency
  • 1102885 2022-002
    Significant Deficiency
  • 1102886 2022-002
    Significant Deficiency
  • 1102887 2022-002
    Significant Deficiency
  • 1102888 2022-002
    Significant Deficiency
  • 1102889 2022-002
    Significant Deficiency
  • 1102890 2022-002
    Significant Deficiency
  • 1102891 2022-002
    Significant Deficiency
  • 1102892 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425R Education Stabilization Fund $9.41M
84.027A Special Education Grants to States $7.58M
84.425V Education Stabilization Fund $1.34M
84.425U Education Stabilization Fund $1.21M
93.788 Opioid Str $620,879
84.184F School Safely National Activities $181,673
84.424 Student Support and Academic Enrichment Program $181,450
10.560 State Administrative Expenses for Child Nutrition $8,842