EIN: 066001898
UEI: KE15VQ9XP2Z6
Audited by: CliftonLarsonAllen LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 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 July 29, 2026 (36 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on July 26, 2024 — management decision was due January 26, 2025.
Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted Project and Expenditure Reports with no independent review of this report. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission Effect: Errors could be present and not detected by the City. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-002 - Reporting (COVID-19 American Rescue Plan Act Local Fiscal Recovery) Significant Deficiency – Internal Control over Compliance Other Matters (Noncompliance) Description of Finding - Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence - Management agrees with the finding. Corrective Action - The City has implemented additional processes and controls related to the review of treasury reporting. However, these were not in place for all of the current year. Name of Contact Person - John Monks, Comptroller Projected Completion Date - June 30, 2024
2022-003
The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Repeat Finding: Yes, 2022-004 Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Views of Responsible Officials: Management agrees with the auditors’ recommendations.
Finding 2023-003 - Procurement, Suspension and Debarment (COVID-19 American Rescue Plan Act Local Fiscal Recovery) Significant Deficiency – Internal Control over Compliance Other Matters (Noncompliance) Description of Finding - The City’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or NonConcurrence - Management agrees with this finding. Corrective Action - The City has implemented a revised procurement policy which addresses the essential elements of uniform guidance, including suspension and debarment. However, the policy was not in place for all of the current year. Name of Contact Person - John Monks, Comptroller Projected Completion Date - June 30, 2024
2022-004
FAC accepted this audit on September 5, 2023 — management decision was due March 5, 2024.
Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted two Project and Expenditure Reports with no independent review of this report. Effect: Errors could be present and not detected by the City. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission. Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors? recommendations
Show full finding ▾Hide full finding ▴Finding No. 2022-003 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The American Rescue Plan Act Local Fiscal Recovery requires that a Tier 2, NEU submit a Project and Expenditure Report on April 30, 2022, and quarterly thereafter. Condition: Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Questioned Costs: None Context: The City submitted two Project and Expenditure Reports with no independent review of this report. Effect: Errors could be present and not detected by the City. Cause: Due to staff shortages and timeliness of reporting, the City did not obtain and document an independent review of the Project and Expenditure Reports prior to submission. Recommendation: We recommend that the City establish controls to ensure compliance with reporting requirements. Views of Responsible Officials: Management agrees with the auditors? recommendations
Finding 2022-003 ARPA Reporting Significant Deficiency ? Internal Control over Financial Reporting Description of Finding Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence Management agrees with the finding. Corrective Action The City will institute proper controls to ensure any reporting is prepared and reviewed by different individuals. Name of Contact Person Robin Stanziale Projected Completion Date June 30, 2023
The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded Views of Responsible Officials: Management agrees with the auditors? recommendations
Show full finding ▾Hide full finding ▴Finding No. 2022-004 Procurement Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 American Rescue Plan Act Local Fiscal Recovery Federal Award Identification Number: SLFRP0128 Grant Year: 2021 Assistance Listing Number: 21.027 Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: June 7, 2021, through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: The Cities procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Policies regarding verification of compliance with suspension and debarment requirements were not found. Questioned Costs: None Context: Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria the population of expenditures requiring testing were immaterial or otherwise excluded from testing requirements. Effect: With the absence of a compliant policy, the City could process transactions that do not follow federal Uniform Guidance procurement standards. Cause: The City was in the process of updating their policy to be in line with the Uniform Guidance procurement standards, but was unable to finalize the policy prior to incurring allowable costs. Recommendation: We recommend the City comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the City plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded Views of Responsible Officials: Management agrees with the auditors? recommendations
Finding 2022-004 Procurement Suspension and Debarment Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The City?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or NonConcurrence Management agrees with this finding. Corrective Action The City has updated the policy to be in line with Uniform Guidance. Name of Contact Person Robin Stanziale Projected Completion Date January 30, 2023
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
Finding No. 2019-001 Procurement and Suspension and Debarment Program All Federal Programs In addition, we have noted specific instances of noncompliance as it relates to the Child Nutrition Cluster, CFDA No. 10.555/10.553 Criteria The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition The Board of Education?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In addition, 6 out of 25 selections tested did not provide proper documentation of procurement in accordance with the standard. Questioned Costs $69,305 of purchases tested were found to be noncompliant. Questioned costs extrapolated to all non-payroll transactions not outsourced to EdAdvance would be $826,803. Context The Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, and did not follow the State procedures as it relates to the contracts under the procurements applicable to the City's major program. Total population for the program is $1,537,521. Effect With the absence of a compliant policy, the Board of Education is at risk for noncompliance as it relates to federal procurement. Cause The Board of Education was unaware of the details surrounding the new procurement standards. Recommendation We recommend that the Board of Education review its formal procurement policies 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 and Planned Corrective Actions Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding No. 2019-001 Procurement and Suspension and Debarment Program All Federal Programs In addition, we have noted specific instances of noncompliance as it relates to the Child Nutrition Cluster, CFDA No. 10.555/10.553 Criteria The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition The Board of Education?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In addition, 6 out of 25 selections tested did not provide proper documentation of procurement in accordance with the standard. Questioned Costs $69,305 of purchases tested were found to be noncompliant. Questioned costs extrapolated to all non-payroll transactions not outsourced to EdAdvance would be $826,803. Context The Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, and did not follow the State procedures as it relates to the contracts under the procurements applicable to the City's major program. Total population for the program is $1,537,521. Effect With the absence of a compliant policy, the Board of Education is at risk for noncompliance as it relates to federal procurement. Cause The Board of Education was unaware of the details surrounding the new procurement standards. Recommendation We recommend that the Board of Education review its formal procurement policies 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 and Planned Corrective Actions Management agrees with this finding.
Finding 2019-001 Procurement and Suspension and Debarment Description of Finding The Board of Education's procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In addition, 6 out of 25 selections tested did not provide proper documentation of procurement in accordance with the standard. Statement of Concurrence or Nonconcurrence: We agree with the findings Corrective Action: Procurement procedures for the Torrington School Food authority have been Identified and a new policy and procedures are in place. Name of Contact Person: Edward Arum, Interim Business Manager Projected Completion Date: January 1, 2020
FAC accepted this audit on March 13, 2019 — management decision was due September 13, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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