EIN: 383917142
UEI: XV6VE6TL47B5
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 11, 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 December 11, 2025 (255 days ago).
What is a management decision? →The 3rd and 4rth quarterly reports were filed well beyond the normal submission timeline. Submissions were re-submitted to correct errors which resulted in the funds being received several months after the year end. Effect: Significant delays in reimbursements can lead to the funds being unavailable to be recorded as the current year’s revenue in the General Fund. Any grant revenue can potentially be deferred if funds remain unavailable beyond the normal operation cycle. Cause: full staff turnover in the prior year. Repeat Finding: Yes Recommendations: We recommend that the client implements controls to ensure that errors that result in amended reimbursement submissions can be avoided or detected & correct in a timely manner to reduce any delays.
Show full finding ▾Hide full finding ▴2024-001 Grantor: Department of Commerce Federal Program Name: Highway Planning and Construction (FHWA) Pass-through Entity: State Department of Transportation CFDA: 20.205 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria or specific requirement: The COG is required to submit quarterly reports for this program to receive reimbursement for expenditures. Condition: The 3rd and 4rth quarterly reports were filed well beyond the normal submission timeline. Submissions were re-submitted to correct errors which resulted in the funds being received several months after the year end. Effect: Significant delays in reimbursements can lead to the funds being unavailable to be recorded as the current year’s revenue in the General Fund. Any grant revenue can potentially be deferred if funds remain unavailable beyond the normal operation cycle. Cause: full staff turnover in the prior year. Repeat Finding: Yes Recommendations: We recommend that the client implements controls to ensure that errors that result in amended reimbursement submissions can be avoided or detected & correct in a timely manner to reduce any delays.
The Council has hired a grant financial manager to handle all grant and financial related reporting. The Council will develop, improve, and implement policies and procedures for grant reimbursement requests. This will reduce or eliminate delays when potential errors are avoided or detected and corrected timelier.
2023-002
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
All quarterly reports were filed well beyond the required submission timeline noted above. An example is the final two quarters of the fiscal year were reported on one report five months after year end. This caused overspending of $4,979. Effect: Noncompliance with State of Connecticut Department of Transportation reporting requirements. Cause: full staff turnover in the prior year. Repeat Finding: No Recommendation: We recommend that the client implement controls to ensure grant funds are reported per the requirements of the grant agreement. Management’s Response/Views of Responsible Officials: Quarterly reporting and financial reporting are not joined under the same reporting deadlines. All Quarterly reports were submitted within the required timeframe; that is, 10 days after the quarter ends. There is no deadline for submitting invoices to DOT for reimbursement. In summary, NHCOG is of the opinion that the Finding does not accurately reflect the material detail and reporting of our programs, funding streams and administrative difficulties between the state and our providers.
Show full finding ▾Hide full finding ▴2023-002 Grantor: Department of Commerce Federal Program Name: Highway Planning and Construction (FHWA) Pass-through Entity: N/A Federal Grant Program AL Number: 20.205 Type of Finding: Significant Deficiency in Compliance Criteria or specific requirement: The COG is required to submit quarterly reports for this program. These are due ten days after the quarter ends. Condition: All quarterly reports were filed well beyond the required submission timeline noted above. An example is the final two quarters of the fiscal year were reported on one report five months after year end. This caused overspending of $4,979. Effect: Noncompliance with State of Connecticut Department of Transportation reporting requirements. Cause: full staff turnover in the prior year. Repeat Finding: No Recommendation: We recommend that the client implement controls to ensure grant funds are reported per the requirements of the grant agreement. Management’s Response/Views of Responsible Officials: Quarterly reporting and financial reporting are not joined under the same reporting deadlines. All Quarterly reports were submitted within the required timeframe; that is, 10 days after the quarter ends. There is no deadline for submitting invoices to DOT for reimbursement. In summary, NHCOG is of the opinion that the Finding does not accurately reflect the material detail and reporting of our programs, funding streams and administrative difficulties between the state and our providers.
Finding Reference Number: 2023-02 Description of Finding: Transportation reports were not submitted timely to the DOT per the grant agreement. Statement of Concurrence or Nonconcurrence: The agency does not concur with this Finding Corrective Action: Quarterly reporting and financial reporting are not joined under the same reporting deadlines. All Quarterly reports were submitted within the required timeframe; that is, 10 days after the quarter ends. There is no deadline for submitting invoices to DOT for reimbursement. In summary, NHCOG is of the opinion that the Finding does not accurately reflect the material detail and reporting of our programs, funding streams and administrative difficulties between the state and our providers. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2024
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
EDA Cares funds of $9,500 were spent after the grant period had ended. Effect: Noncompliance with EDA Cares reporting requirements. Cause: An experienced and recommended consultant was engaged to administer the grant. The consultant requested an invoice for services to be rendered after the end of the grant period. The Council contacted EDA for guidance, and the funds were returned to the Council as directed by EDA. Repeat Finding: No Recommendation: We recommend that the client implement controls to ensure grant funds are spent in the correct fiscal periods. Management?s Response/Views of Responsible Officials: NHCOG acknowledged the error and performed the necessary corrections promptly as soon as it was discovered.
Show full finding ▾Hide full finding ▴2022-005 Grantor: Department of Homeland Security Federal Program Name: EDA- CARES Pass-through Entity: N/A Federal Grant Program CFDA Number: 11.307 Type of Finding: Significant Deficiency in Compliance Criteria or specific requirement: EDA Cares funds must be spent during the awarded grant period. Condition: EDA Cares funds of $9,500 were spent after the grant period had ended. Effect: Noncompliance with EDA Cares reporting requirements. Cause: An experienced and recommended consultant was engaged to administer the grant. The consultant requested an invoice for services to be rendered after the end of the grant period. The Council contacted EDA for guidance, and the funds were returned to the Council as directed by EDA. Repeat Finding: No Recommendation: We recommend that the client implement controls to ensure grant funds are spent in the correct fiscal periods. Management?s Response/Views of Responsible Officials: NHCOG acknowledged the error and performed the necessary corrections promptly as soon as it was discovered.
AUDIT FINDINGS Finding Reference Number: 2022-01 Description of Finding: During audit testing several instances of unrecorded receivables, liabilities, and deferred revenues were discovered. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG has made arrangements to retain an outside accounting professional to verify the proper internal controls are being implemented before this Fiscal Year end and is considering adding staff with an accounting background as part of the long-term plan. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-02 Description of Finding: Weakened internal controls over grant reporting resulted in delays in the billing for the transit planning and RITS programs. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG acknowledges that there were delays due to staff turnover at the agency as well as at the state funding source and with certain RITS service providers. It is anticipated that these processes will improve with time and full staffing levels at each agency. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-03 Description of Finding: Form DE-2017 was not submitted within 90 days of the fiscal year-end. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: Form OPM-DE-2017 will be submitted moving forward. New staff was unaware of the filing requirement. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-04 Description of Finding: Grant contract for the period October 1, 2021 through June 30, 2022 could not be located. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG will work with the state to be sure that all contracts are available for review at both entities. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-05 Description of Finding: EDA Cares funds of $9,500 were spent after the grant period had ended. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG acknowledged the error and performed the necessary corrections promptly as soon as it was discovered. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 There are no questioned costs. If the office of Policy and Management has questions regarding this Plan, please call myself at 860-491-9884 x104. Sincerely yours, Robert Phillips Executive Director
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.