EIN: 237212022
UEI: CXE2J7G9NPX1
Audited by: CohnReznick LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 27, 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 27, 2026 (35 days ago).
What is a management decision? →FAC accepted this audit on January 30, 2025 — management decision was due July 30, 2025.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
Finding 2023-001: Information on the Federal Program Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment. Criteria Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements. Cause The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors. Effect or Potential Effect The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None. Context No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment. Repeat Finding Not a repeat finding. Recommendation The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Responsible Official's Response and Corrective Action Planned Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Show full finding ▾Hide full finding ▴Finding 2023-001: Information on the Federal Program Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Suspension and Debarment. Criteria Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition For the year ended June 30, 2023, we noted that vendors and individuals were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements. Cause The Agency did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. The current process includes vetting staff classified as providers through the National Practitioner Data Bank, but not staff outside this classification nor subcontractors. Effect or Potential Effect The Agency may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None. Context No vendors were reviewed for suspension and debarment. Only staff classified as providers were reviewed for suspension and debarment. Repeat Finding Not a repeat finding. Recommendation The Agency should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Responsible Official's Response and Corrective Action Planned Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Name of Contact Person: Lisa Baxter, Chief Financial and Administrative Officer Audit Finding Reference: 2023-001 Recommendation: We recommend the system of controls for procurement, suspension and debarment are updated to properly address the necessary requirements. Plan of Action: CFA agrees with the auditors finding. Management will develop a written procedure to ensure that proper action is taken at the time the invoice is submitted for approval. We anticipate having this written procedure ready by February 29, 2024. As of today the vetting process is being applied by our HR staff with current subcontractors and staff working in the federally funded programs.
Information on the Federal Program Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed. Criteria Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs. Condition For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021. Cause The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation. Effect or Potential Effect The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021. Repeat Finding Not a repeat finding. Recommendation The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant. Responsible Official's Response and Corrective Action Planned Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Show full finding ▾Hide full finding ▴Information on the Federal Program Assistance Listing Number 21.027- COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Pass-Through Entity: State of Connecticut Department of Children and Families, State of Connecticut Office of Early Childhood, State of Connecticut Department of Aging and Disability Services, City of New London, Award Numbers: 23OECXAG1CFM, 23OEC1XAG2CFA, 2023-ARPA 011, 11000-DCF91110-28019, and 11000-DCF91110-29781, Compliance Requirement: Activities Allowed or Unallowed. Criteria Non-federal entities shall use the funds provided to cover specific costs incurred subject to the restrictions of the American Rescue Plan act of 2021. The Agency should be implementing and monitoring procedures to verify that the federal funds are applied to allowable activities and costs. Condition For the year ended June 30, 2023, we noted activities that were not allowable under the American Rescue Plan act of 2021. Cause The Agency did not have adequate internal controls in place to effectively ensure that all expenditures under the grant were allowable under the applicable regulation. Effect or Potential Effect The Agency did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of cash disbursements was performed and resulted in an instance where the Agency had applied expenditures to the grant that were determined unallowable per the American Rescue Plan act of 2021. Repeat Finding Not a repeat finding. Recommendation The Agency should establish a system of internal controls to ensure that all grant expenditures are allowable under the regulations of the grant. Responsible Official's Response and Corrective Action Planned Management will update written procedures on vetting subcontractors through the National Practitioner Data bank in accordance with the Uniform Guidance requirements for suspension and debarment.
Audit Finding Reference: 2023-002 Recommendation: The Agency should establish a system of controls to ensure that expenditures of the grant are allowable under the grant conditions.Plan of Action: CFA agrees with the auditors finding. Management will develop a written procedure to ensure that proper action is taken at the time the invoice is submitted for approval. This will include reviewing the cost principles in Subpart E of the Uniform Guidance with the appropriate staff to ensure they are charging allowable costs to the grant. A system of internal controls will be developed and reviewed to ensure that all grant expenditures are allowable under the regulations of the grant. We anticipate having this written procedure ready by February 29, 2024. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Lisa Baxter. BaxterL@ChildandFamilyAgency.org Sincerely yours, Lisa Baxter Chief Financial and Administrative Officer
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on December 22, 2021 — management decision was due June 22, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
FAC accepted this audit on January 21, 2019 — management decision was due July 21, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
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