FAC Explorer

Finding 569055 (2024-003)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-30
Audit: 360711
Organization: Town of Greenwich, Connecticut (CT)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The Town failed to submit the federal audit reporting package on time for both 2023 and 2024, violating 2 CFR 200.512(a)(1).
  • Impacted Requirements: This noncompliance affects the Town's eligibility as a low-risk auditee and could hinder future funding opportunities.
  • Recommended Follow-Up: Implement internal controls to ensure timely submissions of the audit and reporting package to the Federal Audit Clearinghouse.

Finding Text

2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 569051 2024-003
    Significant Deficiency Repeat
  • 569052 2024-003
    Significant Deficiency Repeat
  • 569053 2024-003
    Significant Deficiency Repeat
  • 569054 2024-003
    Significant Deficiency Repeat
  • 569056 2024-003
    Significant Deficiency Repeat
  • 569057 2024-003
    Significant Deficiency Repeat
  • 569058 2024-003
    Significant Deficiency Repeat
  • 569059 2024-003
    Significant Deficiency Repeat
  • 569060 2024-003
    Significant Deficiency Repeat
  • 569061 2024-003
    Significant Deficiency Repeat
  • 569062 2024-003
    Significant Deficiency Repeat
  • 569063 2024-003
    Significant Deficiency Repeat
  • 569064 2024-003
    Significant Deficiency Repeat
  • 569065 2024-003
    Significant Deficiency Repeat
  • 569066 2024-003
    Significant Deficiency Repeat
  • 569067 2024-003
    Significant Deficiency Repeat
  • 569068 2024-003
    Significant Deficiency Repeat
  • 569069 2024-003
    Significant Deficiency Repeat
  • 569070 2024-003
    Significant Deficiency Repeat
  • 569071 2024-003
    Significant Deficiency Repeat
  • 569072 2024-003
    Significant Deficiency Repeat
  • 569073 2024-003
    Significant Deficiency Repeat
  • 569074 2024-003
    Significant Deficiency Repeat
  • 569075 2024-003
    Significant Deficiency Repeat
  • 569076 2024-003
    Significant Deficiency Repeat
  • 569077 2024-003
    Significant Deficiency Repeat
  • 569078 2024-003
    Significant Deficiency Repeat
  • 569079 2024-003
    Significant Deficiency Repeat
  • 569080 2024-004
    Material Weakness Repeat
  • 569081 2024-004
    Material Weakness Repeat
  • 569082 2024-004
    Material Weakness Repeat
  • 569083 2024-004
    Material Weakness Repeat
  • 569084 2024-004
    Material Weakness Repeat
  • 569085 2024-004
    Material Weakness Repeat
  • 569086 2024-004
    Material Weakness Repeat
  • 569087 2024-004
    Material Weakness Repeat
  • 569088 2024-004
    Material Weakness Repeat
  • 569089 2024-004
    Material Weakness Repeat
  • 569090 2024-004
    Material Weakness Repeat
  • 569091 2024-004
    Material Weakness Repeat
  • 569092 2024-004
    Material Weakness Repeat
  • 569093 2024-004
    Material Weakness Repeat
  • 569094 2024-004
    Material Weakness Repeat
  • 569095 2024-004
    Material Weakness Repeat
  • 569096 2024-004
    Material Weakness Repeat
  • 569097 2024-004
    Material Weakness Repeat
  • 569098 2024-004
    Material Weakness Repeat
  • 569099 2024-004
    Material Weakness Repeat
  • 569100 2024-004
    Material Weakness Repeat
  • 569101 2024-004
    Material Weakness Repeat
  • 569102 2024-004
    Material Weakness Repeat
  • 569103 2024-005
    Material Weakness
  • 569104 2024-005
    Material Weakness
  • 569105 2024-005
    Material Weakness
  • 569106 2024-005
    Material Weakness
  • 569107 2024-005
    Material Weakness
  • 569108 2024-005
    Material Weakness
  • 569109 2024-005
    Material Weakness
  • 569110 2024-005
    Material Weakness
  • 569111 2024-006
    Material Weakness
  • 569112 2024-006
    Material Weakness
  • 569113 2024-007
    Material Weakness
  • 569114 2024-007
    Material Weakness
  • 569115 2024-008
    Material Weakness
  • 569116 2024-008
    Material Weakness
  • 569117 2024-008
    Material Weakness
  • 569118 2024-008
    Material Weakness
  • 569119 2024-009
    Material Weakness
  • 569120 2024-009
    Material Weakness
  • 1145493 2024-003
    Significant Deficiency Repeat
  • 1145494 2024-003
    Significant Deficiency Repeat
  • 1145495 2024-003
    Significant Deficiency Repeat
  • 1145496 2024-003
    Significant Deficiency Repeat
  • 1145497 2024-003
    Significant Deficiency Repeat
  • 1145498 2024-003
    Significant Deficiency Repeat
  • 1145499 2024-003
    Significant Deficiency Repeat
  • 1145500 2024-003
    Significant Deficiency Repeat
  • 1145501 2024-003
    Significant Deficiency Repeat
  • 1145502 2024-003
    Significant Deficiency Repeat
  • 1145503 2024-003
    Significant Deficiency Repeat
  • 1145504 2024-003
    Significant Deficiency Repeat
  • 1145505 2024-003
    Significant Deficiency Repeat
  • 1145506 2024-003
    Significant Deficiency Repeat
  • 1145507 2024-003
    Significant Deficiency Repeat
  • 1145508 2024-003
    Significant Deficiency Repeat
  • 1145509 2024-003
    Significant Deficiency Repeat
  • 1145510 2024-003
    Significant Deficiency Repeat
  • 1145511 2024-003
    Significant Deficiency Repeat
  • 1145512 2024-003
    Significant Deficiency Repeat
  • 1145513 2024-003
    Significant Deficiency Repeat
  • 1145514 2024-003
    Significant Deficiency Repeat
  • 1145515 2024-003
    Significant Deficiency Repeat
  • 1145516 2024-003
    Significant Deficiency Repeat
  • 1145517 2024-003
    Significant Deficiency Repeat
  • 1145518 2024-003
    Significant Deficiency Repeat
  • 1145519 2024-003
    Significant Deficiency Repeat
  • 1145520 2024-003
    Significant Deficiency Repeat
  • 1145521 2024-003
    Significant Deficiency Repeat
  • 1145522 2024-004
    Material Weakness Repeat
  • 1145523 2024-004
    Material Weakness Repeat
  • 1145524 2024-004
    Material Weakness Repeat
  • 1145525 2024-004
    Material Weakness Repeat
  • 1145526 2024-004
    Material Weakness Repeat
  • 1145527 2024-004
    Material Weakness Repeat
  • 1145528 2024-004
    Material Weakness Repeat
  • 1145529 2024-004
    Material Weakness Repeat
  • 1145530 2024-004
    Material Weakness Repeat
  • 1145531 2024-004
    Material Weakness Repeat
  • 1145532 2024-004
    Material Weakness Repeat
  • 1145533 2024-004
    Material Weakness Repeat
  • 1145534 2024-004
    Material Weakness Repeat
  • 1145535 2024-004
    Material Weakness Repeat
  • 1145536 2024-004
    Material Weakness Repeat
  • 1145537 2024-004
    Material Weakness Repeat
  • 1145538 2024-004
    Material Weakness Repeat
  • 1145539 2024-004
    Material Weakness Repeat
  • 1145540 2024-004
    Material Weakness Repeat
  • 1145541 2024-004
    Material Weakness Repeat
  • 1145542 2024-004
    Material Weakness Repeat
  • 1145543 2024-004
    Material Weakness Repeat
  • 1145544 2024-004
    Material Weakness Repeat
  • 1145545 2024-005
    Material Weakness
  • 1145546 2024-005
    Material Weakness
  • 1145547 2024-005
    Material Weakness
  • 1145548 2024-005
    Material Weakness
  • 1145549 2024-005
    Material Weakness
  • 1145550 2024-005
    Material Weakness
  • 1145551 2024-005
    Material Weakness
  • 1145552 2024-005
    Material Weakness
  • 1145553 2024-006
    Material Weakness
  • 1145554 2024-006
    Material Weakness
  • 1145555 2024-007
    Material Weakness
  • 1145556 2024-007
    Material Weakness
  • 1145557 2024-008
    Material Weakness
  • 1145558 2024-008
    Material Weakness
  • 1145559 2024-008
    Material Weakness
  • 1145560 2024-008
    Material Weakness
  • 1145561 2024-009
    Material Weakness
  • 1145562 2024-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.25M
84.010 Title I Grants to Local Educational Agencies $1.86M
10.555 National School Lunch Program $943,978
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $389,021
84.027 Special Education Grants to States $327,591
10.560 State Administrative Expenses for Child Nutrition $197,266
21.027 Coronavirus State and Local Fiscal Recovery Funds $173,886
10.553 School Breakfast Program $115,177
84.048 Career and Technical Education -- Basic Grants to States $93,095
97.042 Emergency Management Performance Grants $62,527
84.173 Special Education Preschool Grants $51,537
84.424 Student Support and Academic Enrichment Program $36,869
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $35,229
84.365 English Language Acquisition State Grants $34,948
20.205 Highway Planning and Construction $33,334
20.616 National Priority Safety Programs $28,614
14.218 Community Development Block Grants/entitlement Grants $20,399
93.268 Immunization Cooperative Agreements $16,300
10.649 Pandemic Ebt Administrative Costs $9,795
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,740
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,841