Connecticut Zoological Society, Inc.Non-Profit

Criteria - The Society is responsible to have documented procurement procedures and policies that complies with federal procurement standards. Condition - We noted the Society does not have a formal documented procurement policy. Cause - Management received a large amount of federal funding during because of the COVID-19 pandemic. While Management verbally requests two or more quotes, there was no formal documented policy to ensure the procurement method used was appropriate. Effect - If the Society does not maintain documented procurement procedures as required, it may result in the Society charging unallowable expenditures to the program or having expenditures being disallowed, both of which will create a liability to the granting agencies. Questioned Costs - No costs were questioned. Context - This finding was systematic amongst the major program audited. Recommendations - We recommend that management develop and document a procurement policy that complies with federal procurement standards. Repeat Finding - This is a repeat finding from prior year’s audit. Finding No. 2022-002

Criteria - The Society’s Uniform Guidance submission to the Federal Audit Clearinghouse (“FAC”) was due within nine months of its year end. Condition - The Society’s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause - This was management's initial year filing a federal single audit report and therefore information necessary to file timely was not readily available resulting in a delay in concluding the audit on a timely basis. Context - When performing the 2023 audit we noted that the 2022 Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs - No costs were questioned. Effect - The Society was not in compliance with the requirement to complete the filling required by the Uniform Guidance within nine months of its year end, and therefore, the Society cannot be considered a low risk auditee. Recommendations - We recommend the Society’s Uniform Guidance submission to the FAC be filed within nine months of its year end as required.

Criteria - The Society is responsible to have documented procurement procedures and policies that complies with federal procurement standards. Condition - We noted the Society does not have a formal documented procurement policy. Cause - Management received a large amount of federal funding during because of the COVID-19 pandemic. While Management verbally requests two or more quotes, there was no formal documented policy to ensure the procurement method used was appropriate. Effect - If the Society does not maintain documented procurement procedures as required, it may result in the Society charging unallowable expenditures to the program or having expenditures being disallowed, both of which will create a liability to the granting agencies. Questioned Costs - No costs were questioned. Context - This finding was systematic amongst the major program audited. Recommendations - We recommend that management develop and document a procurement policy that complies with federal procurement standards. Repeat Finding - This is a repeat finding from prior year’s audit. Finding No. 2021-003

Criteria - The Society’s Uniform Guidance submission to the Federal Audit Clearinghouse (“FAC”) was due within nine months of its year end. Condition - The Society’s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause - This was management’s initial year filing a federal single audit report and therefore information necessary to file timely was not readily available resulting in a delay in concluding the audit on a timely basis. Context - When performing our audit we noted that the Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs - No costs were questioned. Effect - The Society was not in compliance with the requirement to complete the filling required by the Uniform Guidance within nine months of its year end, and therefore, the Society cannot be considered a low risk auditee. Recommendations - We recommend the Society’s Uniform Guidance submission to the FAC be filed within nine months of its year end as required.

Criteria - The Society is responsible to allocate expenditures to each grant in a method that prevents overlap based on a governing board approved cost allocation plan. Condition - We noted the Society does not have a maintained board approved cost allocation plan. The Society also does not have a mechanism within their general ledger to track allocated grant expenditures which may result in overlapping of expenses. Cause - Management received a large amount of federal funding during 2021 because of the COVID-19 pandemic. Management has not had experience with Uniform Guidance and was not aware of the requirement to create a cost allocation plan for the governing boards approval. Management allocated costs based on period of availability, however there was no formal mechanism within their general ledger or subledger system to track allocated grant expenditures. Effect - If the Society does not properly track the allocated expenses, amounts may be included in more than one grant expenditure which may result in a liability to the granting agencies. Developing a cost allocation plan may assist with the consistent allocation of expenses. Context - This finding was systematic among major programs audited. Recommendations - We recommend that management develop a cost allocation plan and develop a mechanism to allocate costs within the general ledger system or subledgers to ensure expenses are not allocated to more than one grant.

Criteria - The Society is responsible to have documented procurement procedures and policies that complies with federal procurement standards. Condition - We noted the Society does not have a formal documented procurement policy. Cause - Management received a large amount of federal funding during 2021 because of the COVID- 19 pandemic. Management has not had experience with Uniform Guidance and was not aware of the requirement to create and document a procurement policy. Management verbally requests two or more quotes, however there was no formal documented policy to ensure the procurement method used was appropriate. Effect- If the Society does not maintain documented procurement procedures as required, it may result in the Society charging unallowable expenditures to the program or having expenditures being disallowed, both of which will created a liability to the granting agencies. Questioned Costs - No costs were questioned. Context - This finding was systematic amongst the major program audited. Recommendations - We recommend that management develop and document a procurement policy that complies with the federal procurement standards.