FAC Explorer

Finding 564216 (2023-006)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-06-09
Audit: 358330
Organization: City of Danbury (CT)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The City failed to submit three out of four required quarterly Project and Expenditure Reports on time, leading to non-compliance.
  • Impacted Requirements: Reports must be submitted by the last day of the month following the quarter; failure to comply risks funding cancellation.
  • Recommended Follow-Up: Implement stronger internal controls for grant management and consult the grantor about filing overdue reports.

Finding Text

Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2022 Criteria or specific requirement: Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered. Condition: Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline. Cause: Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed. Effect: The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures. Prevalence: There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline. Questioned Cost: None Repeating Finding: Yes Recommendation We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Finding: Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline. Corrective Action Taken or Planned: Kara Prunty, Assistant Director of Finance has taken on this responsibility. The quarterly reports for SLFRF have been submitted for 2024 quarters 2, 3, and 4.

Categories

Subrecipient Monitoring Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 564158 2023-002
    Material Weakness Repeat
  • 564159 2023-002
    Material Weakness Repeat
  • 564160 2023-002
    Material Weakness Repeat
  • 564161 2023-002
    Material Weakness Repeat
  • 564162 2023-002
    Material Weakness Repeat
  • 564163 2023-002
    Material Weakness Repeat
  • 564164 2023-002
    Material Weakness Repeat
  • 564165 2023-002
    Material Weakness Repeat
  • 564166 2023-002
    Material Weakness Repeat
  • 564167 2023-002
    Material Weakness Repeat
  • 564168 2023-002
    Material Weakness Repeat
  • 564169 2023-002
    Material Weakness Repeat
  • 564170 2023-002
    Material Weakness Repeat
  • 564171 2023-002
    Material Weakness Repeat
  • 564172 2023-002
    Material Weakness Repeat
  • 564173 2023-002
    Material Weakness Repeat
  • 564174 2023-002
    Material Weakness Repeat
  • 564175 2023-002
    Material Weakness Repeat
  • 564176 2023-002
    Material Weakness Repeat
  • 564177 2023-002
    Material Weakness Repeat
  • 564178 2023-002
    Material Weakness Repeat
  • 564179 2023-002
    Material Weakness Repeat
  • 564180 2023-002
    Material Weakness Repeat
  • 564181 2023-002
    Material Weakness Repeat
  • 564182 2023-002
    Material Weakness Repeat
  • 564183 2023-002
    Material Weakness Repeat
  • 564184 2023-002
    Material Weakness Repeat
  • 564185 2023-002
    Material Weakness Repeat
  • 564186 2023-002
    Material Weakness Repeat
  • 564187 2023-002
    Material Weakness Repeat
  • 564188 2023-002
    Material Weakness Repeat
  • 564189 2023-002
    Material Weakness Repeat
  • 564190 2023-002
    Material Weakness Repeat
  • 564191 2023-002
    Material Weakness Repeat
  • 564192 2023-002
    Material Weakness Repeat
  • 564193 2023-002
    Material Weakness Repeat
  • 564194 2023-002
    Material Weakness Repeat
  • 564195 2023-002
    Material Weakness Repeat
  • 564196 2023-002
    Material Weakness Repeat
  • 564197 2023-002
    Material Weakness Repeat
  • 564198 2023-002
    Material Weakness Repeat
  • 564199 2023-002
    Material Weakness Repeat
  • 564200 2023-002
    Material Weakness Repeat
  • 564201 2023-002
    Material Weakness Repeat
  • 564202 2023-002
    Material Weakness Repeat
  • 564203 2023-002
    Material Weakness Repeat
  • 564204 2023-002
    Material Weakness Repeat
  • 564205 2023-002
    Material Weakness Repeat
  • 564206 2023-002
    Material Weakness Repeat
  • 564207 2023-002
    Material Weakness Repeat
  • 564208 2023-002
    Material Weakness Repeat
  • 564209 2023-002
    Material Weakness Repeat
  • 564210 2023-002
    Material Weakness Repeat
  • 564211 2023-002
    Material Weakness Repeat
  • 564212 2023-002
    Material Weakness Repeat
  • 564213 2023-002
    Material Weakness Repeat
  • 564214 2023-002
    Material Weakness Repeat
  • 564215 2023-002
    Material Weakness Repeat
  • 564217 2023-006
    Significant Deficiency Repeat
  • 564218 2023-006
    Significant Deficiency Repeat
  • 564219 2023-006
    Significant Deficiency Repeat
  • 564220 2023-007
    Significant Deficiency
  • 564221 2023-007
    Significant Deficiency
  • 564222 2023-007
    Significant Deficiency
  • 564223 2023-007
    Significant Deficiency
  • 1140600 2023-002
    Material Weakness Repeat
  • 1140601 2023-002
    Material Weakness Repeat
  • 1140602 2023-002
    Material Weakness Repeat
  • 1140603 2023-002
    Material Weakness Repeat
  • 1140604 2023-002
    Material Weakness Repeat
  • 1140605 2023-002
    Material Weakness Repeat
  • 1140606 2023-002
    Material Weakness Repeat
  • 1140607 2023-002
    Material Weakness Repeat
  • 1140608 2023-002
    Material Weakness Repeat
  • 1140609 2023-002
    Material Weakness Repeat
  • 1140610 2023-002
    Material Weakness Repeat
  • 1140611 2023-002
    Material Weakness Repeat
  • 1140612 2023-002
    Material Weakness Repeat
  • 1140613 2023-002
    Material Weakness Repeat
  • 1140614 2023-002
    Material Weakness Repeat
  • 1140615 2023-002
    Material Weakness Repeat
  • 1140616 2023-002
    Material Weakness Repeat
  • 1140617 2023-002
    Material Weakness Repeat
  • 1140618 2023-002
    Material Weakness Repeat
  • 1140619 2023-002
    Material Weakness Repeat
  • 1140620 2023-002
    Material Weakness Repeat
  • 1140621 2023-002
    Material Weakness Repeat
  • 1140622 2023-002
    Material Weakness Repeat
  • 1140623 2023-002
    Material Weakness Repeat
  • 1140624 2023-002
    Material Weakness Repeat
  • 1140625 2023-002
    Material Weakness Repeat
  • 1140626 2023-002
    Material Weakness Repeat
  • 1140627 2023-002
    Material Weakness Repeat
  • 1140628 2023-002
    Material Weakness Repeat
  • 1140629 2023-002
    Material Weakness Repeat
  • 1140630 2023-002
    Material Weakness Repeat
  • 1140631 2023-002
    Material Weakness Repeat
  • 1140632 2023-002
    Material Weakness Repeat
  • 1140633 2023-002
    Material Weakness Repeat
  • 1140634 2023-002
    Material Weakness Repeat
  • 1140635 2023-002
    Material Weakness Repeat
  • 1140636 2023-002
    Material Weakness Repeat
  • 1140637 2023-002
    Material Weakness Repeat
  • 1140638 2023-002
    Material Weakness Repeat
  • 1140639 2023-002
    Material Weakness Repeat
  • 1140640 2023-002
    Material Weakness Repeat
  • 1140641 2023-002
    Material Weakness Repeat
  • 1140642 2023-002
    Material Weakness Repeat
  • 1140643 2023-002
    Material Weakness Repeat
  • 1140644 2023-002
    Material Weakness Repeat
  • 1140645 2023-002
    Material Weakness Repeat
  • 1140646 2023-002
    Material Weakness Repeat
  • 1140647 2023-002
    Material Weakness Repeat
  • 1140648 2023-002
    Material Weakness Repeat
  • 1140649 2023-002
    Material Weakness Repeat
  • 1140650 2023-002
    Material Weakness Repeat
  • 1140651 2023-002
    Material Weakness Repeat
  • 1140652 2023-002
    Material Weakness Repeat
  • 1140653 2023-002
    Material Weakness Repeat
  • 1140654 2023-002
    Material Weakness Repeat
  • 1140655 2023-002
    Material Weakness Repeat
  • 1140656 2023-002
    Material Weakness Repeat
  • 1140657 2023-002
    Material Weakness Repeat
  • 1140658 2023-006
    Significant Deficiency Repeat
  • 1140659 2023-006
    Significant Deficiency Repeat
  • 1140660 2023-006
    Significant Deficiency Repeat
  • 1140661 2023-006
    Significant Deficiency Repeat
  • 1140662 2023-007
    Significant Deficiency
  • 1140663 2023-007
    Significant Deficiency
  • 1140664 2023-007
    Significant Deficiency
  • 1140665 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $4.89M
84.010 Title I Grants to Local Educational Agencies $2.12M
84.027 Special Education Grants to States $1.82M
10.553 School Breakfast Program $1.23M
84.365 English Language Acquisition State Grants $477,880
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $384,273
21.019 Coronavirus Relief Fund $381,275
84.287 Twenty-First Century Community Learning Centers $321,647
10.560 State Administrative Expenses for Child Nutrition $305,888
21.027 Coronavirus State and Local Fiscal Recovery Funds $302,328
84.048 Career and Technical Education -- Basic Grants to States $212,011
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $169,977
84.424 Student Support and Academic Enrichment Program $155,860
14.218 Community Development Block Grants/entitlement Grants $110,974
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $99,261
97.042 Emergency Management Performance Grants $89,336
84.002 Adult Education - Basic Grants to States $77,806
84.173 Special Education Preschool Grants $74,338
16.034 Coronavirus Emergency Supplemental Funding Program $70,532
21.016 Equitable Sharing $48,869
20.600 State and Community Highway Safety $40,137
93.069 Public Health Emergency Preparedness $33,351
20.616 National Priority Safety Programs $30,686
10.649 Pandemic Ebt Administrative Costs $21,337
10.579 Child Nutrition Discretionary Grants Limited Availability $18,124
90.401 Help America Vote Act Requirements Payments $16,687
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $14,531
10.559 Summer Food Service Program for Children $11,221
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $9,816
10.558 Child and Adult Care Food Program $8,773
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6,855
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,290
84.425 Education Stabilization Fund $171