EIN: 060813725
UEI: NKCJQTHNH9A4
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 3, 2025. 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 3, 2025 (262 days ago).
What is a management decision? →The Organization did not comply with indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Questioned costs: None Context: The Organization did not comply with indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Cause: Management was unaware of the requirement to use the actual base costs incurred multiplied by the 10% de-minimis cost rate. Instead, indirect costs were calculated based on funds received. Effect: There is a risk that indirect costs are not calculated correctly per the actual base costs incurred. Recommendation: We recommend that the Organization review and follow the indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Connecticut Department of Social Services Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must comply with indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Condition: The Organization did not comply with indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Questioned costs: None Context: The Organization did not comply with indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Cause: Management was unaware of the requirement to use the actual base costs incurred multiplied by the 10% de-minimis cost rate. Instead, indirect costs were calculated based on funds received. Effect: There is a risk that indirect costs are not calculated correctly per the actual base costs incurred. Recommendation: We recommend that the Organization review and follow the indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance Views of responsible officials: There is no disagreement with the audit finding.
Internal Control Over Compliance Recommendation: We recommend that the organization implement additional review process over the rate determination to ensure it is being calculated correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Daycare Director will review all parent fee calculations with signed approval, beginning upon enrollment of the student and, annually, for as long as they remain enrolled at AELC. Name(s) of the contact person(s) responsible for corrective action: Michelle James Planned completion date for corrective action plan: May 23, 2025 f the State has questions regarding this plan, please call Michelle James at (203) 744-4700.
FAC accepted this audit on June 11, 2024 — management decision was due December 11, 2024.
During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.
Low-Income Home Energy Assistance– Assistance Listing No. 93.568 Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated timely and correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: If a household member is removed from the energy application, the Energy Staff will be required to double check the income guidelines and the household composition to make sure that wrong benefits are not given to clients. With the updates to the energy software system, the awards will be based on the new household composition. In addition, when staff encounter this situation, they will have the ability to manually cancel the award and recertify the application in order to approve the correct award amount. Name(s) of the contact person(s) responsible for corrective action: Michelle James Planned completion date for corrective action plan: May 21, 2024 If the Department of Health & Human Services has questions regarding this plan, please call Michelle James at (203) 744-4700.
FAC accepted this audit on June 5, 2018 — management decision was due December 5, 2018.
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