EIN: 472462116
UEI: SCJ6ANVTELE8
Audited by: Whittlesey PC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 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 September 2, 2026 (1 day ago).
What is a management decision? →Finding No. 2024-001: Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with federal compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2024, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until several months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-001: Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with federal compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2024, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until several months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
2023-001
Finding No. 2024-001: Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with federal compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2024, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until several months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-001: Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with federal compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2024, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until several months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
2023-001
Finding No. 2024-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2025. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2025. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2025. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2025. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
2023-002
Finding No. 2024-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2025. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2025. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2025. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2025. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
2023-002
FAC accepted this audit on July 8, 2026 — management decision was due January 8, 2027.
Finding No. 2024-001: Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with federal compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2024, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until several months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-001: Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with federal compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2024, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until several months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
2023-001
Finding No. 2024-001: Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with federal compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2024, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until several months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-001: Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with federal compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2024, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until several months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
2023-001
Finding No. 2024-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2025. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2025. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2025. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2025. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
2023-002
Finding No. 2024-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2025. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2025. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2025. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2025. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
2023-002
FAC accepted this audit on June 2, 2025 — management decision was due December 2, 2025.
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs. Finding No. 2023-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2024. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2024. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs. Finding No. 2023-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2024. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2024. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding No . 2023-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2023, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. The Fiscal Department experienced staff shortages and related difficulties during the fiscal year. Because of this the books and records were not closed and completed until many months after the year end. In addition, SERC’s accounting processes and internal controls over financial reporting did not function properly. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.
2022-001
Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs. Finding No. 2023-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2024. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2024. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2023-001: Financial Reporting – Material Weakness, is also considered a finding under Federal Award Findings and Questioned Costs. This finding is applicable to all federal programs. Finding No. 2023-002: Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2024. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31, 2024. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Form and reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data Collection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding No . 2023-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was March 31, 2024. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to prepare timely for the audit for the Uniform Guidance, Data Collection Form, and reporting package to be filed by the due date. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. This will also aid in ensuring all necessary efforts will be taken to ensure timely submission of the audit, Data Collection Form, and reporting packages. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.
2022-002
FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with Federal and State compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2022, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until many months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan
Show full finding ▾Hide full finding ▴Financial Reporting – Material Weakness Criteria An accounting system and effective internal control environment should support the preparation of the financial statements in accordance with Generally Accepted Accounting Principles (“GAAP”) and grant reports in accordance with Federal and State compliance requirements, including a robust financial close process at year end. Condition In fiscal year 2022, SERC’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. Effect The books and records were not closed and finalized until many months after year end. Context SERC’s accounting processes and internal controls over financial reporting were not functioning properly. Recommendation We recommend that SERC maintain appropriately trained and experienced personnel. This will help ensure that the accounting processes and internal controls over financial reporting will function properly, and that the financial close process will be complete, accurate, and timely. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan
Description of Finding: In fiscal year 2022, the Organization’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The year end was not closed in accordance with the Organization’s financial close policy. Multiple adjustments to the trial balances were made, necessitating repeated revisions to balance sheet account reconciliations, and grant schedules. The books and records were not closed and finalized until many months after year end. In addition, many accounting adjustments were needed throughout the audit process. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. The Fiscal Department experienced staff shortages and related difficulties during the fiscal year. Because of this the books and records were not closed and completed until many months after the year end. In addition, SERC’s accounting processes and internal controls over financial reporting did not function properly. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.
Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must becompleted and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the auditperiod. The due date for the audit and reporting package submission was March 31, 2023. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31,2023. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERCwas not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Formand reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, DataCollection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Annual Audit Submission – Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must becompleted and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the auditperiod. The due date for the audit and reporting package submission was March 31, 2023. Condition The audit, Data Collection Form and reporting package were not submitted by the due date March 31,2023. Cause SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERCwas not able to timely prepare for the audit in order for the Uniform Guidance, Data Collection Formand reporting package to be filed by the due date. Effect The audit, Data Collection Form and federal reporting package were not filed on time. Questioned Costs Unknown Context SERC was unable to complete the financial statements and Federal Single Audit by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit, DataCollection Form and reporting package. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2022. The audit and reporting package was not submitted by the due date September 30, 2022. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to prepare timely for the audit for the Uniform Guidance, Data Collection Form, and reporting package to be filed by the due date. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. This will also aid in ensuring all necessary efforts will be taken to ensure timely submission of the audit, Data Collection Form, and reporting packages. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.
FAC accepted this audit on August 28, 2022 — management decision was due February 28, 2023.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
FAC accepted this audit on June 11, 2019 — management decision was due December 11, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
FAC accepted this audit on August 5, 2018 — management decision was due February 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on February 13, 2017 — management decision was due August 13, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in Connecticut →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
