EIN: 066001981
UEI: XU8CZK9T8E84
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 9, 2024. 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 June 9, 2025 (443 days ago).
What is a management decision? →During our testing, we noted the Town did not have adequate internal controls designed to ensure that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. 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 Coronavirus State and Local Fiscal Recovery Funds 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 controls be in place to ensure compliance with the reporting requirements. The Town of Darien, 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 that the annual project and expenditure report was reviewed by an individual independent of the preparer. Questioned costs: None Context: During our testing, it was noted that the Town did not have a review procedure in place over the annual project and expenditure report. Cause: The Town overlooked the requirement to have an individual independent of the preparer review the report. Effect: No effect could be determined. Repeat Finding: No. Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Views of responsible officials: There is no disagreement with the audit finding.
COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will formalize a review process to ensure all reports are reviewed and that the review is documented and retained. Name(s) of the contact person(s) responsible for corrective action: Jennifer Charneski Planned completion date for corrective action plan: December 31, 2024 If the United States Department of the Treasury has questions regarding this plan, please call Jennifer Charneski 203-656-7334.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
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 procurement, suspension, and debarment. The Town of Darien, 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.
COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: 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 taken in response to finding: The Town has created a form to be completed by Town departments for every contract and purchase made with ARPA funds. The form requires the department to identify the selected vendor, as well as the method used to select the vendor. The form is submitted to the Director of Finance who confirms the vendor is not suspended or debarred. Name(s) of the contact person(s) responsible for corrective action: Jennifer Charneski Planned completion date for corrective action plan: July 24, 2023
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