Finding Text
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553 and 10.555
Pass-Through Agency: State of Connecticut Department of Education
Pass-Through Number(s): 12060-SDE64370-20508 and 12060-SDE64370-20560
Compliance Requirement: Reporting
Criteria
Controls should be in place to ensure the accuracy of reporting submitted for federal awards
programs with proper supporting documentation to agree to the reports being submitted to the
Department of Education. As part of the recordkeeping process, each month’s claim for
reimbursement and all data used in the claims review process must be maintained on file.
Condition
Of the eleven monthly claims reports reviewed during the audit, the supporting documentation
for one of the claims (April 2023) could not be located.
Cause
Deficiency in internal controls regarding recordkeeping for grant reporting.
Effect
Potential for misstatements to be made during grant reporting and a failure to maintain such
records may be grounds for denial of reimbursement for meals reimbursements claimed during
that reporting period.
Recommendation
We recommend that the Town ensures proper internal controls are in place for maintenance of
records used to support monthly reimbursement claims.
Views of Responsible Officials and Planned Corrective Actions
The Town agrees with the finding and has implemented internal controls to ensure the
supporting documentation for each monthly claim are filed and maintained. Each month the
monthly claims reports and supporting documentation will be filed away in a designated secure
location with a checklist by month to confirm processing.