FAC Explorer

Finding 528511 (2024-001)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2025-03-17
Audit: 346513
Organization: City of Meriden, Connecticut (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The City did not spend CDBG funds by the required deadline, leaving $17,814 unspent as of June 30, 2024.
  • Impacted Requirements: CDBG funds must be used within eight fiscal years of appropriation, as mandated by federal regulations.
  • Recommended Follow-Up: The City should enhance its processes and controls to ensure timely expenditure of CDBG funds in the future.

Finding Text

2024-001 Period of Performance Federal Agency: Housing and Urban Development Federal Program Name: Community Development Block Grant (Entitlement) Assistance Listing Number: 14.218 Federal Award Identification Number and Year: B17MC090007 - 2017 Award Period: 7/1/23 - 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: CDBG entitlement funds must be expended by the end of the eighth fiscal year after the fiscal year of appropriation. The combined effect is to provide an expenditure period of eight fiscal years from the fiscal year of appropriation (31 USC 1552). Condition: The eighth year after the year of appropriation ended June 30, 2024. On this date, the amount of funds left unexpended was $17,814, which has since been recaptured by HUD for nonexpenditure. Questioned costs: None noted. Context: The City did not expend funds within the period required by the grant program. Cause: Processes and controls related to timely expenditures of CDBG funds can be improved. Effect: Immaterial noncompliance with federal program requirements. Repeat Finding: No Recommendation: We recommend that the City review processes and controls related to timeliness of CDBG expenditures to ensure they comply with federal award requirements. Views of responsible officials: Management agrees with this finding.

Corrective Action Plan

SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2024 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2024-001 Period of Performance Description of Finding Community Development Block Grant – Entitlement (ALN 14.218) funds must be expended by the end of the eighth fiscal year after the fiscal year of appropriation the combined effect is to provide an expenditure period of eight fiscal years from the fiscal year of appropriation. For award B-17-MC-09-0007 (CDBG 2017), the eighth year after the year of appropriation ended on June 30, 2024. On this date, amount left unexpended after the end of the period of performance was $17,814. Statement of Concurrence or Nonconcurrence Management agrees with this finding. Corrective Action We recommend that the City review processes and controls related to timeliness of CDBG expenditures to ensure they comply with federal award requirements. Projected Completion Date June 30, 2025 Name of Contact Person Joseph Feest, Economic Development Director

Categories

HUD Housing Programs Period of Performance Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1104953 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $4.80M
10.553 School Breakfast Program $1.76M
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $1.39M
84.010 Title I Grants to Local Educational Agencies $1.35M
14.218 Community Development Block Grants/entitlement Grants $1.08M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $643,108
84.027 Special Education Grants to States $618,132
10.582 Fresh Fruit and Vegetable Program $219,300
10.560 State Administrative Expenses for Child Nutrition $202,200
20.205 Highway Planning and Construction $186,712
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $167,098
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $155,197
84.365 English Language Acquisition State Grants $119,770
16.738 Edward Byrne Memorial Justice Assistance Grant Program $60,895
21.027 Coronavirus State and Local Fiscal Recovery Funds $45,945
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $45,586
16.922 Equitable Sharing Program $45,066
84.425 Education Stabilization Fund $42,638
93.268 Immunization Cooperative Agreements $40,573
84.048 Career and Technical Education -- Basic Grants to States $35,667
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $32,572
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $31,203
84.196 Education for Homeless Children and Youth $29,549
10.559 Summer Food Service Program for Children $27,909
84.173 Special Education Preschool Grants $18,942
84.424 Student Support and Academic Enrichment Program $16,931
20.600 State and Community Highway Safety $16,126
16.607 Bulletproof Vest Partnership Program $15,017
10.649 Pandemic Ebt Administrative Costs $13,695
20.616 National Priority Safety Programs $11,247
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $9,306
97.042 Emergency Management Performance Grants $8,083
10.558 Child and Adult Care Food Program $4,444
20.607 Alcohol Open Container Requirements $993
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $462