EIN: 460814861
UEI: YNWFA3JD4E31
Audited by: Wollack Lewitz CPAs
Oversight agency: 11 [Department of Commerce]
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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 September 24, 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 March 24, 2025 (524 days ago).
What is a management decision? →A grant drawdown of $75,521 was taken on December 8, 2023, and duplicated on December 13, 2023. The excess draw was applied against other reimbursable expenses later in the month. Criteria: The President approves all grant drawdowns before they are executed. Cause: No memo is placed on the draw-down authorization to alert staff that it has already been executed. Effect: Excess funds were drawn from the federal grant. Recommendation: Controls should be in place to prevent duplicate drawdowns from grants. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the findings and will implement controls to prevent its recurrence.
Show full finding ▾Hide full finding ▴A grant drawdown of $75,521 was taken on December 8, 2023, and duplicated on December 13, 2023. The excess draw was applied against other reimbursable expenses later in the month. Criteria: The President approves all grant drawdowns before they are executed. Cause: No memo is placed on the draw-down authorization to alert staff that it has already been executed. Effect: Excess funds were drawn from the federal grant. Recommendation: Controls should be in place to prevent duplicate drawdowns from grants. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the findings and will implement controls to prevent its recurrence.
Staff will indicate on grant drawdown approval forms the date that the draw was taken to avoid duplication.
Credit card statements were not recorded in the general ledger. Criteria: A list of credit card charges is generated by the Director of Administration each month and given to the President for review and approval. The amount on that list is then recorded in the general ledger and then paid by the Director of Administration. Cause: The Director of Administration followed the required procedures except for recording the expenses. Effect: Expenses and liabilities were understated by $16,544. Recommendation: The Director of Administration should verify that the outstanding balance on the credit card statement agrees with the balance in the general ledger each month. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the findings and will add credit card reconciliation to the monthly procedures to be performed
Show full finding ▾Hide full finding ▴Condition: Credit card statements were not recorded in the general ledger. Criteria: A list of credit card charges is generated by the Director of Administration each month and given to the President for review and approval. The amount on that list is then recorded in the general ledger and then paid by the Director of Administration. Cause: The Director of Administration followed the required procedures except for recording the expenses. Effect: Expenses and liabilities were understated by $16,544. Recommendation: The Director of Administration should verify that the outstanding balance on the credit card statement agrees with the balance in the general ledger each month. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the findings and will add credit card reconciliation to the monthly procedures to be performed
The Director of Administration will verify that the outstanding balance on the credit card statement agrees with the balance in the general ledger each month.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
Approval for one out of a selection of fifteen invoices was not documented. Criteria: Invoices are to be approved by the president prior to payment. Cause: Verbal approvals were given to make payments in a timely fashion but were not followed up with written documentation of the approval. Effect: Internal control procedures for approval were not followed. Recommendation: All approvals should be in writing and the documentation kept with the invoice.
Show full finding ▾Hide full finding ▴Condition: Approval for one out of a selection of fifteen invoices was not documented. Criteria: Invoices are to be approved by the president prior to payment. Cause: Verbal approvals were given to make payments in a timely fashion but were not followed up with written documentation of the approval. Effect: Internal control procedures for approval were not followed. Recommendation: All approvals should be in writing and the documentation kept with the invoice.
Recommendation: All invoice approvals should be in writing and the documentation kept with the invoice. Planned Corrective Action: Management agrees with the findings and will review personnel needs with the objective of being able to better support the office staff and perform monitoring activities.
One out of a selection of forty invoices that were submitted for grant reimbursement were not listed on the Organization?s drawdown backup. Criteria: A monthly payables list is generated by the Director of Administration and given to the President for review and approval. The amount on that list is then drawn from the grant funds. Cause: The payables listing was changed after approved by the President, but not updated. Therefore, the supporting documentation did not match the drawdown amount. Effect: Internal control procedures for drawdowns were not followed. Recommendation: The final payables listing that is approved and matches the grant drawdown amount should be retained to document proper approval
Show full finding ▾Hide full finding ▴Condition: One out of a selection of forty invoices that were submitted for grant reimbursement were not listed on the Organization?s drawdown backup. Criteria: A monthly payables list is generated by the Director of Administration and given to the President for review and approval. The amount on that list is then drawn from the grant funds. Cause: The payables listing was changed after approved by the President, but not updated. Therefore, the supporting documentation did not match the drawdown amount. Effect: Internal control procedures for drawdowns were not followed. Recommendation: The final payables listing that is approved and matches the grant drawdown amount should be retained to document proper approval
Recommendation: The final payables listing that is approved and matches the grant drawdown amount should be retained to document proper approval. Planned Corrective Action: Management agrees with the findings and will review personnel needs with the objective of being able to better support the office staff and perform monitoring activities
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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