FAC Explorer

Finding 563644 (2024-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-06-03
Audit: 357957
Organization: The Community Action Agency of Western Connecticut, Inc. (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The Organization failed to comply with indirect cost rate guidance under 2 CFR section 200.414.
  • Impacted Requirements: Indirect costs should be calculated using actual base costs, not based on funds received.
  • Recommended Follow-Up: Review and adhere to the indirect cost rate guidance to ensure accurate calculations.

Finding Text

Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Connecticut Department of Social Services Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must comply with indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Condition: The Organization did not comply with indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Questioned costs: None Context: The Organization did not comply with indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Cause: Management was unaware of the requirement to use the actual base costs incurred multiplied by the 10% de-minimis cost rate. Instead, indirect costs were calculated based on funds received. Effect: There is a risk that indirect costs are not calculated correctly per the actual base costs incurred. Recommendation: We recommend that the Organization review and follow the indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Internal Control Over Compliance Recommendation: We recommend that the organization implement additional review process over the rate determination to ensure it is being calculated correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Daycare Director will review all parent fee calculations with signed approval, beginning upon enrollment of the student and, annually, for as long as they remain enrolled at AELC. Name(s) of the contact person(s) responsible for corrective action: Michelle James Planned completion date for corrective action plan: May 23, 2025 f the State has questions regarding this plan, please call Michelle James at (203) 744-4700.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 563645 2024-001
    Significant Deficiency
  • 563646 2024-001
    Significant Deficiency
  • 563647 2024-001
    Significant Deficiency
  • 563648 2024-001
    Significant Deficiency
  • 563649 2024-001
    Significant Deficiency
  • 563650 2024-001
    Significant Deficiency
  • 563651 2024-001
    Significant Deficiency
  • 563652 2024-001
    Significant Deficiency
  • 563653 2024-001
    Significant Deficiency
  • 563654 2024-001
    Significant Deficiency
  • 563655 2024-001
    Significant Deficiency
  • 1140086 2024-001
    Significant Deficiency
  • 1140087 2024-001
    Significant Deficiency
  • 1140088 2024-001
    Significant Deficiency
  • 1140089 2024-001
    Significant Deficiency
  • 1140090 2024-001
    Significant Deficiency
  • 1140091 2024-001
    Significant Deficiency
  • 1140092 2024-001
    Significant Deficiency
  • 1140093 2024-001
    Significant Deficiency
  • 1140094 2024-001
    Significant Deficiency
  • 1140095 2024-001
    Significant Deficiency
  • 1140096 2024-001
    Significant Deficiency
  • 1140097 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant $164,101
21.027 Coronavirus State and Local Fiscal Recovery Funds $134,772
10.558 Child and Adult Care Food Program $99,687
93.575 Child Care and Development Block Grant $63,682
93.568 Low-Income Home Energy Assistance $52,823
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $45,581
93.667 Social Services Block Grant $38,556
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $26,729
97.024 Emergency Food and Shelter National Board Program $11,071
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $2,800