EIN: 066001964
UEI: Y9ZDH9L472P3
Audit also covers EIN: 060974500 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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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 August 7, 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 February 7, 2026 (208 days ago).
What is a management decision? →During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred, until March 2024. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: This is a repeat of finding 2023-002 from the prior year. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding
Show full finding ▾Hide full finding ▴Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Town of Branford, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred, until March 2024. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: This is a repeat of finding 2023-002 from the prior year. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding
To Government Officials: The Town of Branford, Connecticut respectfully submits the following corrective action plan for the year ended June 30, 2024. Significant Deficiency in Internal Control over Financial Reporting Recommendation: We recommend that the Town review its formal policies to ensure that they cover the year-end closing process and ensure that the Town can adjust and close out the general ledger timely, despite personnel changes and/or other extenuating circumstances. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town has appointed an audit firm and anticipates scheduling field work to begin in early fall with the goal of publishing the FY 24-25 financial statements by the end of January 2026. While we recognize that the recommendation seeks for the Town to be immune from personnel changes and other extenuating circumstances it is also important to underscore that despite our best efforts this plan relies on all parties (Town, BOE and the auditor firm) having adequate resources in place throughout the process. Name(s) of the contact person(s) responsible for corrective action: James P. Finch; Kathryn H. LaBanca Planned completion date for corrective action plan: January 31, 2026
FAC accepted this audit on September 4, 2024 — management decision was due March 4, 2025.
During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 America Rescue Plan Act Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March 3, 2021, through December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Town of Branford, Connecticut (the Town) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Town does not have a policy for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Town was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
2023-002 Suspension / Debarment Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Town implemented procedures to document and identify suspended and disbarred vendors through the System for Award Management (SAM) before engaging in a project that uses federal funds. Name(s) of the contact person(s) responsible for corrective action: James P. Finch Planned completion date for corrective action plan: April 2, 2024
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
FAC accepted this audit on August 31, 2023 — management decision was due March 2, 2024.
FAC accepted this audit on August 22, 2021 — management decision was due February 22, 2022.
FAC accepted this audit on April 7, 2020 — management decision was due October 7, 2020.
FAC accepted this audit on March 13, 2019 — management decision was due September 13, 2019.
FAC accepted this audit on March 7, 2018 — management decision was due September 7, 2018.
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 2017.
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.
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