EIN: 066001870
UEI: VARNK7P9MJQ1
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 27, 2022. 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 January 27, 2023 (1306 days ago).
What is a management decision? →III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2021-001 Cash Management Federal Agency U.S. Department of Education Pass-Through Entity Pass-Through Number 12060-SDE64370-29571-2020 Federal Program Title Assistance Listing 84.425D COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund Award Period March 13, 2020 through September 30, 2022 Type of Finding Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement Nonfederal entities must establish written procedures to implement the requirements to minimize the time elapsing between the transfer of funds from the pass-through entity and disbursements. Condition With the implementation of the state of Connecticut?s eGMS system the Hartford Public Schools failed to institute proper controls over the review of drawdown requests prior to submission from preparer. Cause Inconsistency and lack of communication regarding the eGMS system conversion between the Hartford Public Schools and the State of Connecticut Department of Education. Effect Drawdowns could be completed in error. Repeat Finding No. Questioned costs None noted. Context Two drawdowns were processed during the fiscal year and both were sampled. Recommendation We recommend that procedures be implemented by the Hartford Public School to document review of drawdown requests from someone other than the preparer on a consistent basis. Hartford Public Schools should be proactive in establishing new controls internally when needed based on system changes processed by the state of Connecticut. Views of Responsible Officials Management agrees with this finding.State of Connecticut Department of Education
Show full finding ▾Hide full finding ▴III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2021-001 Cash Management Federal Agency U.S. Department of Education Pass-Through Entity Pass-Through Number 12060-SDE64370-29571-2020 Federal Program Title Assistance Listing 84.425D COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund Award Period March 13, 2020 through September 30, 2022 Type of Finding Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement Nonfederal entities must establish written procedures to implement the requirements to minimize the time elapsing between the transfer of funds from the pass-through entity and disbursements. Condition With the implementation of the state of Connecticut?s eGMS system the Hartford Public Schools failed to institute proper controls over the review of drawdown requests prior to submission from preparer. Cause Inconsistency and lack of communication regarding the eGMS system conversion between the Hartford Public Schools and the State of Connecticut Department of Education. Effect Drawdowns could be completed in error. Repeat Finding No. Questioned costs None noted. Context Two drawdowns were processed during the fiscal year and both were sampled. Recommendation We recommend that procedures be implemented by the Hartford Public School to document review of drawdown requests from someone other than the preparer on a consistent basis. Hartford Public Schools should be proactive in establishing new controls internally when needed based on system changes processed by the state of Connecticut. Views of Responsible Officials Management agrees with this finding.State of Connecticut Department of Education
CITY OF HARTFORD CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2021 Hartford Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2021. Audit period: June 30, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS City of Hartford/Hartford Public Schools 2021-001 COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund ? Assistance Listing No. 84.425D Recommendation: The auditors recommend that procedures be implemented by the Hartford Public School to document review of drawdown requests from someone other than the preparer on a consistent basis. Hartford Public Schools should be proactive in establishing new controls internally when needed based on system changes processed by the State of Connecticut. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Accountant in charge of the grant drawdowns has received additional training to ensure that monthly drawdowns of grant funds accurately reflect the actual and projected expenses for each grant. In addition, the CFO is now hosting bimonthly meetings with the Accountant and Director of Grants Management to review the cash needs and expenditures for each grant, with the meetings scheduled in advance of the drawdown deadline in the month in which the meetings are held. Name(s) of the contact person(s) responsible for corrective action: Phillip Penn Planned completion date for corrective action plan: Completed April 2022 If the State Department of Education or the State Office of Policy and Management have questions regarding this plan, please call Phillip Penn at 860-695-8419. 330 Wethersfield Avenue, Hartford, CT 06114
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