EIN: 060793269
UEI: CVDAW6KL6NY5
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 26, 2026 (112 days from today).
What is a management decision? →FAC accepted this audit on July 2, 2025 — management decision was due January 2, 2026.
FAC accepted this audit on July 19, 2024 — management decision was due January 19, 2025.
FAC accepted this audit on August 14, 2023 — management decision was due February 14, 2024.
The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326. Cause: Management was unaware of the restrictive requirements of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Listing Number: 21.027 Federal Award Identification Number and Year: Pass-Through Agency: Connecticut Bar Foundation Pass-Through Number: CT-RTC Award Period: 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326. Cause: Management was unaware of the restrictive requirements of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Laura Clark, the Director of Finance, is currently developing a procurement and related conflict of interest policy. These policies will be presented to the Board of Directors for approval at the July 2023 board meeting. Name of the contact person responsible for corrective action: Laura Clark, Director of Finance Planned completion date for corrective action plan: July 2023
Payroll costs for one of the employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Questioned costs: None Context: During testing of payroll disbursements, we noted one employee who is 50% funded by the grant. We reviewed her weekly timesheet noting that the hours charged to the grant are not tracked and there are no other records retained documenting that 50% of her time is spent towards the grant. Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles. Repeat Finding: No Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Listing Number: 21.027 Federal Award Identification Number and Year: Pass-Through Agency: Connecticut Bar Foundation Pass-Through Number: CT-RTC Award Period: 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Payroll costs must be supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Condition: Payroll costs for one of the employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200). Questioned costs: None Context: During testing of payroll disbursements, we noted one employee who is 50% funded by the grant. We reviewed her weekly timesheet noting that the hours charged to the grant are not tracked and there are no other records retained documenting that 50% of her time is spent towards the grant. Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles. Repeat Finding: No Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Views of Responsible Officials: There is no disagreement with the audit finding.
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Laura Clark, the Director of Finance, has met with the management team and LAA has revised its procedure for supervisors keeping time under the Right To Counsel program. Now, supervisors of the program are required to maintain separate time entries in our case management system for Right To Counsel cases. Before billing under the program, Laura Clark will run a Crystal Report, which captures time entered into the case management system, to ensure the percentage billed is correct. This has been discussed and implemented. Name of the contact person responsible for corrective action: Laura Clark, Director of Finance Planned completion date for corrective action plan: June 2023
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Connecticut →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
