Finding 57894 (2022-004)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2022
Accepted
2023-09-25

AI Summary

  • Core Issue: EASTCONN lacked proper controls, resulting in a $3,097 payment to an employee that was not supported by documentation or aligned with the approved agreement.
  • Impacted Requirements: Management must ensure internal controls are in place to verify that all grant expenditures comply with allowable costs as per the grant agreements.
  • Recommended Follow-Up: EASTCONN should strengthen adherence to existing controls to prevent unallowable expenditures from being charged to grants.

Finding Text

2022-004 Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Agency: United States Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D / 84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 / 12060-SDE64370-29636-2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Compliance Finding Criteria or Specific Requirement: Management is responsible for the design, implementation and maintenance of internal controls relevant to allowability over grants expenditures. Condition: EASTCONN did not provide supporting documentation for the $3,097 payment to an employee. Per review of the employee personnel file wage agreements, CLA noted that the employee was eligible to receive a payment at the end of the year of $9,303, however $12,400 was paid. EASTCONN did not have proper controls to prevent unallowable expenditures to be reported. Questioned Costs: $3,097 Context: Out of a population of over 100 transactions and sample size of 12, one transaction was not allowed for reimbursement as the expense was not in the approved employee agreement. Cause: Controls not followed to ensure that expenditures are not charged without being included in the approved agreement. Effect: Expenditures were charged to the grant that were not allowed. Repeat Finding: No Recommendation: We recommend that EASTCONN follow controls that are in place to ensure that expenditures charged are in accordance with approved agreements. Views of Responsible Officials: Management agrees with this finding.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 57888 2022-003
    Significant Deficiency
  • 57889 2022-003
    Significant Deficiency
  • 57890 2022-003
    Significant Deficiency
  • 57891 2022-003
    Significant Deficiency
  • 57892 2022-004
    Material Weakness
  • 57893 2022-004
    Material Weakness
  • 634330 2022-003
    Significant Deficiency
  • 634331 2022-003
    Significant Deficiency
  • 634332 2022-003
    Significant Deficiency
  • 634333 2022-003
    Significant Deficiency
  • 634334 2022-004
    Material Weakness
  • 634335 2022-004
    Material Weakness
  • 634336 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $1.44M
17.278 Wia Dislocated Worker Formula Grants $451,209
10.553 School Breakfast Program $409,490
17.258 Wia Adult Program $375,118
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $254,413
84.425 Education Stabilization Fund $189,711
93.600 Head Start $159,230
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $105,964
17.259 Wia Youth Activities $105,857
84.002 Adult Education - Basic Grants to States $100,000
93.439 State Physical Activity and Nutrition (span $65,055
84.367 Improving Teacher Quality State Grants $53,963
84.358 Rural Education $38,707
84.424 Student Support and Academic Enrichment Program $34,500
21.027 Coronavirus State and Local Fiscal Recovery Funds $31,107
93.093 Affordable Care Act (aca) Health Profession Opportunity Grants $30,795
84.048 Career and Technical Education -- Basic Grants to States $29,826
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $29,243
10.560 State Administrative Expenses for Child Nutrition $18,143
93.464 Acl Assistive Technology $18,111
10.558 Child and Adult Care Food Program $12,127
84.181 Special Education-Grants for Infants and Families $10,789
84.010 Title I Grants to Local Educational Agencies $7,932
10.649 Pandemic Ebt Administrative Costs $5,526
84.365 English Language Acquisition State Grants $4,797
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $3,500
96.001 Social Security_disability Insurance $240
10.555 National School Lunch Program $51