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Corrective Action Plans

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Finding 1204633 (2025-003)
Material Weakness 2025
Winslow Unified School District No. 1
AZ
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
2025-003 CERTIFIED PAYROLL REPORTING Federal Assistance Listing Number: 84.041 Program: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Agency: N/A Grantor Number: N/A Questioned Costs: $-0- Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2024 – Jun...
2025-003 CERTIFIED PAYROLL REPORTING Federal Assistance Listing Number: 84.041 Program: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Agency: N/A Grantor Number: N/A Questioned Costs: $-0- Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Repeat Finding: This is not a repeat finding. Condition/Context: The District did not retain documentation sufficient to determine the Davis- Bacon compliance clause was included in advertised specifications for construction projects paid with federal Impact Aid monies. In addition, for five of 5 vendors selected weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Corrective Action: The District will review its policies and procedures certified payroll reporting in accordance with the Davis Bacon compliance and will ensure certified payroll reporting is completed on all appropriate minor construction projects. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Casey Hancock, Business Manager
View Audit 396385
Finding 1204622 (2025-004)
Material Weakness 2025
Oklahoma State University
OK
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.403 § 200.413 § 200.414
Research and Development – Assistance Listing No. 11.000 Research and Development – Assistance Listing No. 11.617 Research and Development – Assistance Listing No. 12.000 Research and Development – Assistance Listing No. 20.000 Research and Development – Assistance Listing No. 20.109 Research and De...
Research and Development – Assistance Listing No. 11.000 Research and Development – Assistance Listing No. 11.617 Research and Development – Assistance Listing No. 12.000 Research and Development – Assistance Listing No. 20.000 Research and Development – Assistance Listing No. 20.109 Research and Development – Assistance Listing No. 43.000 Research and Development – Assistance Listing No. 43.001 Research and Development – Assistance Listing No. 43.002 Research and Development – Assistance Listing No. 43.008 Research and Development – Assistance Listing No. 43.012 Research and Development – Assistance Listing No. 47.083 Research and Development – Assistance Listing No. 81.000 Economic Development Cluster - Assistance Listing No. 11.307 Recommendation: We recommend OSU should notify the applicable sponsors and federal agencies regarding the calculated questioned costs and make any necessary repayments or adjustments. Further, OSU should develop and document a process to ensure the PES rates are developed and billed in accordance with OSU Policy, applicable federal regulations, and the requirements of OSU’s Federal Agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: OSU will notify the applicable sponsors and federal agencies to resolve the questioned costs. OSU will also develop a process to ensure the correct PES rates are calculated and billed. Name(s) of the contact person(s) responsible for corrective action: Chris Kuwitzky, Senior Vice President for Administration & Finance and Chief Financial/Administrative Officer and Kenneth Sewell, Vice President for Research Planned completion date for corrective action plan: September 30, 2026
View Audit 396375
Finding 1203106 (2025-003)
Material Weakness 2025
Scenic Bluffs Health Center, INC
WI
Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309
Period of Performance Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review and monitor expenditures charged near the beginning and end of grant periods to ensure the expenditures incur...
Period of Performance Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review and monitor expenditures charged near the beginning and end of grant periods to ensure the expenditures incurred are within the authorized federal award grant period. Action taken in response to finding: A procedure was implemented March 2026 to perform an internal audit of the expenditures charged within the pre-and-post 30 days of a grant year transition to ensure expenses are occurring within the appropriate grant year prior to draw submission and will continue moving forward. A remedy of $87,554.96 was implemented over two grant draws within the grant year to address the population of period of performance crossing expenses. Name(s) of the contact person(s) responsible for corrective action: John Robinson, CFO Planned completion date for corrective action plan: New policy and procedure implemented in March 2026 and will be carried forward.
View Audit 396336
Finding 1203083 (2025-002)
Material Weakness 2025
The Land Institute
KS
Allowable Costs / Cost Principles § 200.430
Finding Reference 2025-002 Personnel Responsible for Corrective Action: Drafting of policy, procedures, and forms will be completed by Westen Gehring (Grants Specialist) and Laura Froese (Accounting Manager), with input and final approval provided by Tracie Thomas (Chief Operating Officer) Anticipat...
Finding Reference 2025-002 Personnel Responsible for Corrective Action: Drafting of policy, procedures, and forms will be completed by Westen Gehring (Grants Specialist) and Laura Froese (Accounting Manager), with input and final approval provided by Tracie Thomas (Chief Operating Officer) Anticipated Completion Date: The Effort Verification Policy and related procedures will be finalized by July 1, 2026, for implementation in Fiscal Year 2027. Retroactive effort certification for the period July 1, 2025 through March 31, 2026 will be completed by June 30, 2026. Monthly implementation tests of the new policies and procedures will begin with the April 2026 reporting period. Views of Responsible Officials and Planned Corrective Action: Concur. Corrective Actions Planned: The Land Institute will implement a formal effort reporting system effective July 1, 2026 (Fiscal Year 2027), including finalized policies, procedures, and standardized effort certification forms designed to ensure compliance with 2 CFR 200.430 As part of the transition to this system, retroactive effort certifications will be completed for Fiscal Year 2026 for the period of July 1, 2025 through March 31, 2026 to support payroll costs previously charged to federal awards. The months of April through June 2026 will be utilized as an implementation and testing period to establish and refine the monthly effort certification process. During this time, The Land Institute will complete effort certifications on a monthly basis, reflecting an after-the-fact determination of actual work performed across all institutional activities, and integrate the certification process into month-end close procedures. This phased implementation approach will allow management to validate processes, ensure accuracy and completeness of certifications, and make any necessary adjustments prior to full implementation in Fiscal Year 2027. Training will be provided to all applicable staff to ensure understanding of effort reporting requirements and compliance expectations. Finance and Grants personnel will monitor compliance and timeliness of certifications, and ongoing monitoring controls will be implemented to ensure continued compliance.
View Audit 396301
Finding 1203068 (2025-005)
Material Weakness 2025
Challenger Learning Center of Northwest Indiana, Inc.
IN
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Period of Performance § 200.344
Condition: The Organization did not liquidate all financial obligations incurred under the NASA federal award within 120 calendar days after the conclusion of the period of performance, as required by 2 CFR Section 200.344(c). Corrective Action Steps: Establish a written close-out procedure for fede...
Condition: The Organization did not liquidate all financial obligations incurred under the NASA federal award within 120 calendar days after the conclusion of the period of performance, as required by 2 CFR Section 200.344(c). Corrective Action Steps: Establish a written close-out procedure for federal awards that identifies all required actions, including liquidation of all financial obligations, within the 120-day close-out window prescribed by 2 CFR Section 200.344(c). Designate a responsible staff member to monitor upcoming award end dates and initiate the close-out checklist no later than 30 days before the period of performance ends. Maintain a federal award close-out tracker that documents the award end date, the 120-day liquidation deadline, all outstanding obligations, and the date each obligation is liquidated. Coordinate with program staff to identify and process all outstanding invoices, subcontractor payments, and other obligations prior to the liquidation deadline. Review all active and recently expired federal awards to assess whether any obligations remain unliquidated and remediate as needed. Responsible Party: CLC NWI Executive Director. Target Date: Executive Director Partially Completed. All funds have been liquidated as of 3/23/26. All other corrective action steps to be implemented by May 15, 2026.
View Audit 396300
Finding 1203066 (2025-003)
Material Weakness 2025
CITY OF MONTEAGLE
TN
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.302 § 200.303 § 200.318
We will reach out to MTAS to help the Town to write and implements a policy for the Federal Awards Program.
We will reach out to MTAS to help the Town to write and implements a policy for the Federal Awards Program.
View Audit 396295
Finding 1203034 (2025-002)
Material Weakness 2025
Connors State College
OK
Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency § 200.303
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% req...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC is in a rural area that does not afford many community service opportunities and usually files the FWS Community Service Waiver. Personnel changes caused CSC to miss the 24/25 filing deadline. CSC received the 25/26 Waiver on 06/05/2025. The 26/27 Wavier was requested 01/15/2026. CSC is creating a documented Standard Operating Procedure (SOP) on how to request the waiver and creating a Financial Aid Processing Calendar to ensure the deadline is met each year. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026
View Audit 396281
Finding 1203030 (2025-001)
Material Weakness 2025
Connors State College
OK
Allowable Costs / Cost Principles § 200.303 § 200.430
Higher Education Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit findi...
Higher Education Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grant Project directors have been notified to have their employees track and document the hours spent in support of their grants versus time spent on college duties. Name(s) of the contact person(s) responsible for corrective action: Current Controller: Elizabeth Todd and Current Human Resources Director Nicole Mote Planned completion date for corrective action plan: 06-30-26
View Audit 396281
Finding 1203024 (2025-002)
Material Weakness 2025
Clayton Child Care, Inc.
TX
Allowable Costs / Cost Principles Significant Deficiency
Finding Number: 2025-002 Planned Corrective Action: During testing of payroll transactions, the auditor identified that one or more payroll submissions lacked documented email approval from the Director of Finance prior to submission, as required by internal control policy. Although approval was ver...
Finding Number: 2025-002 Planned Corrective Action: During testing of payroll transactions, the auditor identified that one or more payroll submissions lacked documented email approval from the Director of Finance prior to submission, as required by internal control policy. Although approval was verbally or electronically obtained, documentation was not consistently retained in accordance with policy. The organization has strengthened documentation procedures moving forward. The lack of documented approval occurred due to:  Inconsistent retention of email approvals, and/or  Staff misunderstanding of documentation requirements, and/or o Accounting team faced significant turnover with personnel completing payroll tasks  Payroll deadlines not being met, consistently, by organization’s management team The organization has implemented the following corrective actions:  Re-trained payroll and finance staff on the requirement that all payroll submissions must receive documented email approval from the Director of Finance prior to processing.  Implemented a standardized payroll submission checklist requiring confirmation of email approval before processing.  Established a centralized electronic folder where all payroll approval emails must be saved and retained.  Required organization’s management team to adhere to payroll deadlines set by Accounting Team or disciplinary actions will be taken.  The Senior Accountant will perform quarterly internal spot checks of payroll files to verify documentation is complete.  The Director of Finance will review and sign off monthly on a payroll approval log confirming compliance.  Failure to obtain documented approval will result in payroll submission delay until documentation is secured. Anticipated Completion Date: 08/31/2026 Responsible Contact Person: Dr. Brittany Lee
View Audit 396275
Finding 1202992 (2025-005)
Material Weakness 2025
Mercer County School District No. 404
IL
Allowable Costs / Cost Principles
Condition: The District expended amounts in excess of the grant budget. Plan: When claiming federal expenditures, the superintendent will first determine if these are allowable and within budgeted expenditures. Management Response: The corrective action plan was discussed with the superintendent. Af...
Condition: The District expended amounts in excess of the grant budget. Plan: When claiming federal expenditures, the superintendent will first determine if these are allowable and within budgeted expenditures. Management Response: The corrective action plan was discussed with the superintendent. After discussion, the plan was approved by the superintendent.
View Audit 396260
Finding 1202976 (2025-001)
Material Weakness 2025
Screven County Board of Education
GA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.303
The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will ...
The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will be sent through YOSS for the Superintendent's approval and then to bookkeeping to be ordered. When the items are received, accounts payable will send the invoice through YOSS for approval for payment to the Superintendent. This will provide a multiple layer to the approval process to ensure that procurement procedures are being followed.
View Audit 396257
Finding 1202967 (2025-004)
Material Weakness 2025
City of Portland Maine
ME
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.320
Audit Finding Reference: 2025-004 Improve Procurement Process for Child Nutrition Cluster Planned Corrective Action: The Portland Public Schools Child Nutrition Department will begin the process on March 16, 2026, to obtain a third vendor for small purchases. This action will ensure fair and equitab...
Audit Finding Reference: 2025-004 Improve Procurement Process for Child Nutrition Cluster Planned Corrective Action: The Portland Public Schools Child Nutrition Department will begin the process on March 16, 2026, to obtain a third vendor for small purchases. This action will ensure fair and equitable competition among vendors. The department will work with the Maine Department of Education Child Nutrition Program and Portland Public Schools to ensure full compliance with all procurement requirements. The Food Service Department will create procedures with vendors that supply goods to our program. Implementation of these contracts will begin as soon as a formal decision is made in coordination with the District's Purchasing Manager and the City of Portland. Planned Implementation Date of Corrective Action: 3/17/2025 Person Responsible for Corrective Action: Tyler Guerin, Food Service Director
View Audit 396237
Finding 1202963 (2025-005)
Material Weakness 2025
Ringling School District I-14
OK
Allowable Costs / Cost Principles § 200.405 § 200.430
The District will implement time and effort documentation for employees paid with federal funds. The District has already implemented allocation process on the Child Nutrition invoices in FY26.
The District will implement time and effort documentation for employees paid with federal funds. The District has already implemented allocation process on the Child Nutrition invoices in FY26.
View Audit 396236
Finding 1202927 (2025-003)
Material Weakness 2025
Housing Authority of the City of Greensboro
NC
Allowable Costs / Cost Principles
2025-003 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Disbursements The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian A...
2025-003 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Disbursements The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026
View Audit 396190
Finding 1202926 (2025-002)
Material Weakness 2025
Housing Authority of the City of Greensboro
NC
Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs
2025-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. ...
2025-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026
View Audit 396190
Finding 1202609 (2025-037)
Material Weakness 2025
Liberty County District School Board
FL
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Special Tests & Provisions
Finding Number: 2025-037 Planned Corrective Action: When accessing FMMIS, State users must connect through the State’s network, which includes the required security controls. To further improve access controls the Agency is currently implementing a cloud-based identity and access management service ...
Finding Number: 2025-037 Planned Corrective Action: When accessing FMMIS, State users must connect through the State’s network, which includes the required security controls. To further improve access controls the Agency is currently implementing a cloud-based identity and access management service that provides multi-factor authentication. Anticipated Completion Date: December 2026 Responsible Contact Person: Nancy Massey
View Audit 396183
Finding 1202565 (2025-024)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Reporting Special Tests & Provisions
Finding Number: 2025-024 Planned Corrective Action: The Department shall review internal processes to identify mechanisms for documenting the deactivation of user access privileges. Anticipated Completion Date: 12/30/2026 Responsible Contact Person: Angela Carney, Audit & Compliance Consultant
Finding Number: 2025-024 Planned Corrective Action: The Department shall review internal processes to identify mechanisms for documenting the deactivation of user access privileges. Anticipated Completion Date: 12/30/2026 Responsible Contact Person: Angela Carney, Audit & Compliance Consultant
View Audit 396183
Finding 1202521 (2025-023)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Special Tests & Provisions Eligibility
Finding Number: 2025-023 Planned Corrective Action: The Office of Information Technology Services (OITS) ACCESS application team that supports the FLORIDA system is in year four of a multi-year modernization initiative. By the end of 2027, all FLORIDA front-end functionality is expected to be availa...
Finding Number: 2025-023 Planned Corrective Action: The Office of Information Technology Services (OITS) ACCESS application team that supports the FLORIDA system is in year four of a multi-year modernization initiative. By the end of 2027, all FLORIDA front-end functionality is expected to be available through the ACCESS Management Portal, and staff will no longer have direct access to the FLORIDA mainframe. Given the current modernization progress and the planned elimination of direct mainframe access by the end of 2027, the Department acknowledges and accepts the residual risk during this transition. Anticipated Completion Date: 06/30/2028 Responsible Contact Person: Angela Carney, Audit & Compliance Consultant
View Audit 396183
Finding 1202334 (2025-021)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Period of Performance Significant Deficiency
Finding Number: 2025-021 Planned Corrective Action: As recommended by the Florida Auditor General’s office, FDOE will take the following actions to enhance payment controls to ensure that costs are attributable to the authorized period of performance and are charged to the correct Federal award: 1. ...
Finding Number: 2025-021 Planned Corrective Action: As recommended by the Florida Auditor General’s office, FDOE will take the following actions to enhance payment controls to ensure that costs are attributable to the authorized period of performance and are charged to the correct Federal award: 1. Identify the CCDF transactions falling before the October 1, 2024, performance period begin date for grant SMT25 and make the necessary corrections in FLAIR. Those corrections were completed October 31, 2025 and the associated FLAIR records were provided to the Auditor December 11, 2025 by upload to the ShareFile with email confirmation. The identified transactions were for services provided in September 2024 and those transactions were moved to discretionary grant SDI24. The period of performance for grant SDI24 began October 1, 2023, and ends September 30, 2026. These actions resolve the questioned costs the auditor noted. 2. Enhance the Division of Early Learning’s revenue and payment procedures to include verification by the Division’s assigned Revenue and Budget Supervisor that all period of performance information for active grants has been communicated in writing to the Division’s budget and accounting staff. Information will include active grant numbers, project period begin and end dates, amount of awards and obligation periods for all applicable funding streams to include CCDF, TANF, and SSBG. 3. Enhance the Division of Early Learning’s revenue and payment procedures to include periodic expenditure review to ensure no payments are made for a service period falling outside of the performance period of the funding used. 4. Enhance the Division of Early Learning’s revenue and payment procedures to include procedures and timeframes for correcting any errors discovered in the course of periodic expenditure review. 5. Enhance the Division of Early Learning’s revenue and budget procedures to include a multi-layer review and approval process to include the Division’s Budget and Revenue Supervisor and Manager as documented by a signed routing form. Anticipated Completion Date: May 31, 2026 Responsible Contact Person: James Finch
View Audit 396183
Finding 1202274 (2025-031)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Eligibility Reporting
Finding Number: 2025-031 Planned Corrective Action: As part of continuous process improvement, OIT is in the process of implementing additional improvement measures. Anticipated Completion Date: July 1, 2026 Responsible Contact Person: Sandy Barnes
Finding Number: 2025-031 Planned Corrective Action: As part of continuous process improvement, OIT is in the process of implementing additional improvement measures. Anticipated Completion Date: July 1, 2026 Responsible Contact Person: Sandy Barnes
View Audit 396183
Finding 1202264 (2025-030)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Eligibility Significant Deficiency
Finding Number: 2025-030 Planned Corrective Action: As part of continuous process improvement, the Office of Information Technology (OIT) is in the process of implementing additional improvement measures. Anticipated Completion Date: August 31, 2026 Responsible Contact Person: Mark Stich
Finding Number: 2025-030 Planned Corrective Action: As part of continuous process improvement, the Office of Information Technology (OIT) is in the process of implementing additional improvement measures. Anticipated Completion Date: August 31, 2026 Responsible Contact Person: Mark Stich
View Audit 396183
Finding 1202099 (2025-019)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Period of Performance Significant Deficiency
Finding Number: 2025-019 Planned Corrective Action: Bureau of Epidemiology staff will implement a second level review on all expenditures to ensure they occurred in the authorized period of performance and make corrections when errors are identified. Anticipated Completion Date: June 30, 2026 Respon...
Finding Number: 2025-019 Planned Corrective Action: Bureau of Epidemiology staff will implement a second level review on all expenditures to ensure they occurred in the authorized period of performance and make corrections when errors are identified. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Brianna Caprioni
View Audit 396183
Finding 1202071 (2025-016)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Period of Performance Significant Deficiency
Finding Number: 2025-016 Planned Corrective Action: Immunization Section staff will implement a second level review on all expenditures to ensure they occurred in the authorized period of performance and make corrections when errors are identified. Anticipated Completion Date: June 30, 2026 Responsi...
Finding Number: 2025-016 Planned Corrective Action: Immunization Section staff will implement a second level review on all expenditures to ensure they occurred in the authorized period of performance and make corrections when errors are identified. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Tom Bendle
View Audit 396183
Finding 1202062 (2025-014)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Period of Performance Significant Deficiency
Finding Number: 2025-014 Planned Corrective Action: Expenditures reviewed were for services or travel that occurred in June at the end of the grant budget period/state fiscal year but were paid by the Florida Department of Health (Department, FDOH) in July. During this time new Other Cost Accumulato...
Finding Number: 2025-014 Planned Corrective Action: Expenditures reviewed were for services or travel that occurred in June at the end of the grant budget period/state fiscal year but were paid by the Florida Department of Health (Department, FDOH) in July. During this time new Other Cost Accumulators (OCA) are created to match the new budget period/state fiscal year. Of the 16 expenditures provided to the Public Health Emergency Preparedness Program (PHEP) for review, 11 were for purchasing card (Pcard) charges for travel that occurred at the end of June but cleared in July. Previous year’s codes are not available when clearing Pcard charges from a previous fiscal year. The remaining expenditures were for payments that were redistributed by finance and accounting and could not be charged to current fiscal year OCAs once the new fiscal year began. Language has been added to the PHEP’s checkbook review process to specifically identify expenses that occur at the end of a budget period/fiscal year but are cleared or paid at the beginning of the next fiscal year. A correction will be submitted to move those expenses to the previous fiscal year as appropriate. Anticipated Completion Date: Completed Responsible Contact Person: Jennifer Coulter
View Audit 396183
Finding 1201898 (2025-009)
Material Weakness 2025
Liberty County District School Board
FL
Allowable Costs / Cost Principles Special Tests & Provisions Eligibility
Finding Number: 2025-009 Planned Corrective Action: FCOM is working with the development team to remediate the listed security controls and will develop the necessary changes by June 30, 2026. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Roosevelt Petithomme/Paul Forrester
Finding Number: 2025-009 Planned Corrective Action: FCOM is working with the development team to remediate the listed security controls and will develop the necessary changes by June 30, 2026. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Roosevelt Petithomme/Paul Forrester
View Audit 396183
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