EIN: 066002140
UEI: F5PYJVVNHEN4
Audited by: CliftonLarsonAllen LLP
Oversight agency: 16 [Department of Justice]
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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 February 17, 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 August 17, 2026 (17 days ago).
What is a management decision? →FAC accepted this audit on January 21, 2025 — management decision was due July 21, 2025.
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
During our testing, the Board of Education did not retain supporting documentation of required quotes for small purchases in accordance with UG for two of the seven vendors sampled. Questioned costs: $34,023 Context: Total expenditures for the program were $1,369,925. Cause: Expenditures were related to emergency purchases brought about by supply chain issues but reasoning was not properly documented. Effect: Expenditures could be disallowed for failure to properly document the procurement decisions for goods and services in accordance with UG. Repeat Finding: No. Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Recommendation: We recommend the Board of Education follow the revised procurement policy effective January 1, 2022, and provide supporting documentation for all sole source vendor transactions. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-001 Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.555/10.553 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560;12060-SDE64370-23085;12060-SDE64370-20508 Award Period: July 1, 2021, through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters (Noncompliance) Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: During our testing, the Board of Education did not retain supporting documentation of required quotes for small purchases in accordance with UG for two of the seven vendors sampled. Questioned costs: $34,023 Context: Total expenditures for the program were $1,369,925. Cause: Expenditures were related to emergency purchases brought about by supply chain issues but reasoning was not properly documented. Effect: Expenditures could be disallowed for failure to properly document the procurement decisions for goods and services in accordance with UG. Repeat Finding: No. Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Recommendation: We recommend the Board of Education follow the revised procurement policy effective January 1, 2022, and provide supporting documentation for all sole source vendor transactions. Views of responsible officials: There is no disagreement with the audit finding.
SINGLE AUDIT FINDINGS: Finding 2022-001: Procurement and Suspension and Debarment Description of Finding: During our testing, the Board of Education did not retain supporting documentation of required quotes for small purchases in accordance with UG for two of the seven vendors sampled. Statement of Concurrence or Nonconcurrence: There is no disagreement with the audit finding. Corrective Action: The Board of Education follow the revised procurement policy effective January 1, 2022, and provide supporting documentation for all sole source vendor transactions. Name of Contact Person: Todd Bendtsen, Business Manager Projected Completion Date: June 30, 2023
The Town?s procurement standards included an incorrect threshold for small purchases as outlined in 2 CFR sections 200.318 through 200.326 ($25,000 versus $10,000). Questioned costs: None noted. Context: Although the Town did not have the correct threshold in place for small purchases in conformity with the federal uniform guidance criteria, the Town?s expenditures for ARPA were over the competitive bid threshold. Expenditures within the fiscal year were properly procured with competitive bids. Cause: The Town was unaware of the UG threshold requirements for small purchases. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No. Recommendation: We recommend that the Town 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: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-002 Federal Agency: United States Department of Treasury Federal Program Name: COVID-19 ARPA Local Fiscal Recovery 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, 2024 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters (Noncompliance) Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: The Town?s procurement standards included an incorrect threshold for small purchases as outlined in 2 CFR sections 200.318 through 200.326 ($25,000 versus $10,000). Questioned costs: None noted. Context: Although the Town did not have the correct threshold in place for small purchases in conformity with the federal uniform guidance criteria, the Town?s expenditures for ARPA were over the competitive bid threshold. Expenditures within the fiscal year were properly procured with competitive bids. Cause: The Town was unaware of the UG threshold requirements for small purchases. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to federal procurement. Repeat Finding: No. Recommendation: We recommend that the Town 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: There is no disagreement with the audit finding.
SINGLE AUDIT FINDINGS: Finding 2022-002: Procurement and Suspension and Debarment Description of Finding: The Town?s procurement standards included an incorrect threshold for small purchases as outlined in 2 CFR sections 200.318 through 200.326 ($25,000 versus $10,000). Statement of Concurrence or Nonconcurrence: There is no disagreement with the audit finding. Corrective Action: The Town will 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. Name of Contact Person: Susan E. Hale, Municipal Finance Officer Projected Completion Date: June 30, 2023
FAC accepted this audit on January 18, 2022 — management decision was due July 18, 2022.
Finding No. 2021-001 Procurement and Suspension and Debarment Program All Board of Education Federal Programs Criteria The Board of Education must comply with procurement standards as 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. Questioned Costs None noted. Context Although the Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, the procurement procedures followed under the existing policy was in compliance with free and open competition requirements. 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 not aware of the requirements. 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. 2021-001 Procurement and Suspension and Debarment Program All Board of Education Federal Programs Criteria The Board of Education must comply with procurement standards as 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. Questioned Costs None noted. Context Although the Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, the procurement procedures followed under the existing policy was in compliance with free and open competition requirements. 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 not aware of the requirements. 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.
WOLCOTT BOARD OF EDUCATION 1488 WOODTICK ROAD WOLCOTT CT, 06716 SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended December 31, 2021 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2021-001 Procurement Description of Finding The Board of Education?s procurement policy is not in compliance with Uniform Guidance. Statement of Concurrence or Nonconcurrence We agree that more specific language is needed within the procurement policy to demonstrate compliance with Uniform Guidance 2 CFR sections 200.318 through 200.326. Corrective Action The procurement policy will be amended to conform with Uniform Guidance 2 CFR sections 200.318 through 200.326. Name of Contact Person Todd Bendtsen - Director of Business Management Projected Completion Date June 2022
FAC accepted this audit on January 4, 2021 — management decision was due July 4, 2021.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on December 29, 2016 — management decision was due June 29, 2017.
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