Capital Region Education CouncilLocal Government

Finding No. 2022-001 Special Test and Provisions Federal Agency: United States Department of the Education Federal Program Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Identification Number and Year: Not Applicable Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20679 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency of Internal Control over Compliance Criteria or Specific Requirement: To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: From the 40 selections tested, there was 1 student for whom a withdrawal form was not maintained, including parent or guardian signature, to support that the student either transferred out, emigrated to another country, transferred to a prison or juvenile facility, or was deceased. Questioned Costs: None noted. Context: During our testing, it was noted there was 1 student for whom an exit form was not completed or maintained to support the removal of a student from the cohort. The student was correctly removed from the cohort, but the withdrawal form was not maintained. The sample was a statistically valid sample. Cause: Lack of controls that ensure that all students leaving the District have a completed form approved by all proper designees. Effect: The lack of controls over required approvals resulted in missing completed forms to support the removal of a student from the cohort. Repeat Finding: No Recommendation: We recommend that the policies and procedures related to approval process be followed to ensure that all exit forms have the proper approvals for removing a student from the adjusted regulatory cohort. Views of Responsible Officials: Management agrees with the auditors? recommendations.

2021-001 Federal Funding Accountability and Transparency Act of 2006 (FFATA) Reporting Federal Agency Department of Health and Human Services Federal Program Head Start Cluster Federal Assistance Listing Number 93.600 Head Start Transactions Subaward not Report not Subaward amount Subaward missing Tested reported timely incorrect key elements 3 - 3 - - Dollar Amount of Tested Subaward not Report not Subaward amount Subaward missing Transactions reported timely incorrect key elements $ 2,0009,916 $ - $ 2,009,916 - - Award Period July 1, 2020 to June 30, 2021 Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement The Code of Federal Regulations, 2 CFR Part 170, as required by the Federal Funding Accountability and Transparency Act of 2006, states organizations which make subawards of federal funding with obligations of $30,000 or greater must complete FFATA reporting to the federal agency no later than the end of the month following the month in which the subaward obligation was made. Condition The FFATA reporting was not submitted timely. Questioned Costs Note noted. Context Although the FFATA report was not submitted timely, it was determined to be submitted accurately. Effect The federal government will not have complete information on subawards. Cause The client was unaware of the additional reporting required. Recommendation We recommend the Capitol Region Education Council puts a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. Views of Responsible Officials Procedures will be put in place to ensure proper reporting going forward.