Corrective Action Plans

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Finding 486150 (2023-002)
Material Weakness 2023
Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in ...
Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in preventing, or detecting and correcting, noncompliance. A single employee prepared and submitted reports without a documented review or oversight process in place to prevent or detect and correct errors. The County submitted three P&E reports during the audit period. No report was submitted for the period of October 1, 2022 to December 31, 2022 although there was activity during this time period. For the three reports submitted, all activity for the reporting period was not included and the reports were not fairly presented. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We are putting Internal Controls in place specific to the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together when it is submitted by other departments with a review and approval process for the disbursement by the governing body before the claim can be processed. Anticipated Completion Date: October 2024
2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...
2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025
Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery F...
Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: During the course of the engagement, it was noted that the City has no formal review process for the allocation of payroll costs to federal awards, which could result in a material misstatement of the City’s schedule of expenditures of federal awards. Corrective Action Plan: The City will review its internal control processes over compliance to ensure that payroll costs allocated to federal awards are adequately reviewed. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: December 31, 2024
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-003 Immunization Cooperative Agreements, ALN #93.268 Criteria: According to 2 CFR 200.430 i(i)(vii) charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and there should be support to the di...
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-003 Immunization Cooperative Agreements, ALN #93.268 Criteria: According to 2 CFR 200.430 i(i)(vii) charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and there should be support to the distributions of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition: In gaining our understanding of controls over allowable costs for payroll, we noted that the Organization did not have proper documentation of time and effort analysis to support charges to the grants. Cause: The Organization used the grant budget to charge salaries to the grant but did not have any documentation showing an analysis of actual time worked on those grants. Effect: The hours charged to a program could be under stated or overstated if the actual hours differed from the grant budget hours. Auditor’s Recommendation: We recommend implementing the use of time sheets with grants or personnel activity reports that document actual hours worked by personnel on each grant. Management Response: Management will implement time sheets for all employees that work on grants that specify what grants they are working on, number of hours for each for all payrolls in 2024 to correct this problem going forward. In addition, the timesheets will include what functions those employees worked on if they do work that was to be outsourced.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and ...
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name of the Contact Person Responsible for Corrective Action: Bo Gasic, CFO Planned Completion Date for Corrective Action Plan: Immediately
View Audit 318669 Questioned Costs: $1
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or in...
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. All unallowable costs shall be appropriately segregated from allowable costs in the general ledger in order to assure that unallowable costs are not charged to such awards. Any Indirect costs that either benefit more than one award (overhead costs) or non-award function or that are necessary for the overall operation of The Boulevard of Chicago will be allocated based upon an approved allocation method such as time and tracking or occupancy. Name of the Contact Person Responsible for Corrective Action: Bo Gasic, CFO Planned Completion Date for Corrective Action Plan: Immediately
View Audit 318669 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. All documentation substantiating a change/transaction will reflect the authorizing body approving such and confirmed against The Boulevard of Chicago’s policies. Name of the Contact Pers...
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. All documentation substantiating a change/transaction will reflect the authorizing body approving such and confirmed against The Boulevard of Chicago’s policies. Name of the Contact Person Responsible for Corrective Action: Bo Gasic, CFO Planned Completion Date for Corrective Action Plan: Immediately
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: There was one instance of an employee’s timesheet which was reviewed an...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: There was one instance of an employee’s timesheet which was reviewed and approved by the same employee and did not have an independent review performed. Responsible Individuals: Carmen Christensen, CFO/Office Manager Corrective Action Plan: The employee who reviews the timesheet is the general foreman. Action has been taken and all general foreman time will be approved electronically by the Operations Manager once training has been completed on entering time in the software system. Anticipated Completion Date: October 1, 2024
CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings...
CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings concerning lack of adequate documentation with requests for payment and also the fact that sales tax was sometimes being charged to the grant with the Tribal Administrator and Tribal Chief. The Tribal Administrator will convey the findings to all department heads at the next Directors Meeting. It will be required that supervisors and department heads need receipts and documentation that shows a clear description, quantity and amount and that late fees are not acceptable. Also sales tax exemption certificates need to be used whenever possible. Anticipated Completion Date: (9/4/2024 date of Director’s Meeting)
Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED departmen...
Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED department to implement a system for completion and maintenance of time and effort certifications for federally funded grants salaries, based on the recommendations of the Town auditors. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager
View Audit 318604 Questioned Costs: $1
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency. Corrective Action Planned: At the recommendation of the Town auditors, the business office keeps its own records of grant revenues and expenses and verifies the accuracy of thos...
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency. Corrective Action Planned: At the recommendation of the Town auditors, the business office keeps its own records of grant revenues and expenses and verifies the accuracy of those entered by the Town Accountant's office. These records also contain the period of performance for each grant, which has helped to ensure spending is kept within the correct dates. The School Business Manager reviews all requisitions for accuracy to verify expenses are being charged to the correct grants or funding sources. Anticipated Completion Date: Spring of 2024 Contact: Liz Latoria, School Business Manager
View Audit 318604 Questioned Costs: $1
Corrective Action: CBNHC will implement the following corrective actions: • The CBNHC Board of Directors will consult with both the CEO and the Finance Director to ensure that board actions for premium payroll disbursements are allowable and comply with 2 CFR Part 200. • CBNHC will immediately init...
Corrective Action: CBNHC will implement the following corrective actions: • The CBNHC Board of Directors will consult with both the CEO and the Finance Director to ensure that board actions for premium payroll disbursements are allowable and comply with 2 CFR Part 200. • CBNHC will immediately initiate a collection notice to the Board of Directors who received the “essential worker” payments in fiscal year 2023. Person Responsible: The following individuals will be responsible for the above corrective action plan: • Board of Directors (Kimberly Bruce, Lester Secatero, Harrison Platero) – Are responsible for CBNHC’s governance and will monitor compliance with 2 CFR Part 200. • Interim Finance Director/Chief Operations Officer (Volelle Zamora) through the Chief Executive Officer (Derrick Watchman) – Are responsible for issuing a notice of collections to the Board of Directors who received the premium payments in fiscal year 2023. Completion Date: CBNHC will immediately issue collection notices and will coordinate the accounting for the repayment of the unallowable costs.
View Audit 318493 Questioned Costs: $1
2023-002 Suspension / Debarment Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the ...
2023-002 Suspension / Debarment Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Town implemented procedures to document and identify suspended and disbarred vendors through the System for Award Management (SAM) before engaging in a project that uses federal funds. Name(s) of the contact person(s) responsible for corrective action: James P. Finch Planned completion date for corrective action plan: April 2, 2024
Rebuilding Together will work closely with their new payroll provider to establish internal review and controls. The controls will include a process for signing off on timesheets to indicate approval that the timesheets accurately reflect the time worked, that it was an allowable activity, and that ...
Rebuilding Together will work closely with their new payroll provider to establish internal review and controls. The controls will include a process for signing off on timesheets to indicate approval that the timesheets accurately reflect the time worked, that it was an allowable activity, and that the payroll charges were allocated appropriately.
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ...
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2023: • For ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund - ARP Act ✓ The Corporation was not able to provide audit evidence for the submission of four (4) biweekly reports, out of a sample of eight (8) reporting dates. ✓ One (1) monthly report, out of a sample of eight (8) reporting dates, was submitted later than its due date as follows: • For ALN 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program The Corporation was required to submit four (4) quarterly reports during the year ended June 30, 2023. The Corporation provided incomplete reports for quarters 3 and 4. The report of quarter 3 does not include the correct amounts already expensed by the Corporation, while the report of quarter 4 was not completed and signed by the preparer. 2) For finding No. 2023-006: The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the findings Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. • Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. • Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ...
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2023: • For ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund - ARP Act ✓ The Corporation was not able to provide audit evidence for the submission of four (4) biweekly reports, out of a sample of eight (8) reporting dates. ✓ One (1) monthly report, out of a sample of eight (8) reporting dates, was submitted later than its due date as follows: • For ALN 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program The Corporation was required to submit four (4) quarterly reports during the year ended June 30, 2023. The Corporation provided incomplete reports for quarters 3 and 4. The report of quarter 3 does not include the correct amounts already expensed by the Corporation, while the report of quarter 4 was not completed and signed by the preparer. 2) For finding No. 2023-006: The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the findings Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. • Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. • Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025
The City will be updating the payroll process in FY 2024, to include a centralized retention plan related to payroll records.
The City will be updating the payroll process in FY 2024, to include a centralized retention plan related to payroll records.
The finding from Section III – Activities Allowed or Unallowed Finding 2023-004 – General Ledger System Condition: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures shoul...
The finding from Section III – Activities Allowed or Unallowed Finding 2023-004 – General Ledger System Condition: Federal expenditures should be posted to the federal funding source accounts in the general ledger as they are incurred, and significant adjusting entries reclassing expenditures should be at a minimum. This will allow for the proper reporting of the eligible amounts to claim for reimbursement. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager is aware and responsible for appropriate reporting of expenditures related to federal funding. During the course of the 2022-2023 school year, appropriate processes and classifying of expenditures were not completed as they should have been, resulting in numerous after-closing journal entries to correct the issues. Moving forward, with the assistance and guidance of federal and state guidelines, all expenditures will be budgeted for within the grant application and reconciled with the district’s general ledger, to ensure proper allocations. Additionally, reporting that is to be done quarterly will also verify the placement of expenditures accurately. The person responsible for the corrective action plan will be the Business Manager and the anticipated completion date will be June 30, 2024, but no later than June 30, 2025 due to the delays that occurred in the completion of the audit ending June 30, 2023.
The finding from Section III – Allowable Costs/Cost Principles Finding 2023-003 – Time and Effort Certifications Condition: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs...
The finding from Section III – Allowable Costs/Cost Principles Finding 2023-003 – Time and Effort Certifications Condition: Uniform Guidance requires an employee whose salary and wages are supported, in whole or in part, with Federal funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. If an employee works solely on a single Federal award or cost objective, charges for the employee’s salary and wages must be supported by periodic certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Those certifications must: - Be prepared at least semiannually. - Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager will work directly with the Federal Programs Coordinator, as well as any additional parties involved in the process of funding positions utilizing Federal Grants, to ensure that the resources are provided for proper training and reporting under the guidance provided. This will ensure that non-allowable costs are not charged to federal codes in the accounting system and assure that any federally funded employees are certified regularly based on the guidelines. In addition, controls will be established and implemented to verify compliance and appropriate approvals on each level within the administration.
Corrective action the auditee plans to take in response to the finding: The Prosser School District does not concur with the audit finding being issued by the State Auditor’s Office. Allowable activities and costs/restricted purpose – unmet need The District was acutely aware of the requirement for ...
Corrective action the auditee plans to take in response to the finding: The Prosser School District does not concur with the audit finding being issued by the State Auditor’s Office. Allowable activities and costs/restricted purpose – unmet need The District was acutely aware of the requirement for the Emergency Connectivity Fund to be used to fill an “unmet need” to keep students engaged and continue their learning progression during the COVID-19 pandemic, which presented unique and challenging circumstances that had to be addressed immediately. According to the FCC’s requirement, “Applicants may only request support for eligible equipment and/or services for students who lack access to connected devices and broadband connections sufficient to engage in remote learning during the relevant funding period. Schools have the discretion to determine whether a student’s existing device is adequate for remote learning”. In our district, it was established that district-managed devices were essential for all students to fully participate in remote learning and that personal devices were not sufficient for remote learning. District owned devices ensured that students had access to pre-loaded apps and curriculum that were not available on personal devices, thus leveling the playing field for all learners. When students were off-campus, district-managed devices were necessary for full participation in remote learning. These devices were checked out configured with Go Guardian, CIPAcompliant filtering, and secure testing environments required for state assessments such as SmarterBalance and WIDA. Such security and functionality cannot be replicated on personal devices, making district devices indispensable. District owned devices allowed instructional staff to interact with remote learners that were on district owned devices where they could not interact the same way with students on personal devices. Because of this students without access to these district-managed devices would miss out on critical educational experiences and opportunities, thereby creating a disparity in educational quality and equity. Based on this, and considering the number of devices requested over two funding years, it is clear that we did not purchase more devices than were necessary to fill our “unmet need”. Additionally, it was deemed that students on a personal device during remote learning could not be assisted by the technology department in the event of an technical issue causing disruption to learning for that student and potentially the entire class, which would have further hindered the student/ teachers’ abilities to sufficiently engage in remote learning. Restricted purpose – per-location and per-user limitations The District was also acutely aware of the requirement that the devices purchased with the Emergency Connectivity Fund were only to be checked out to students and educational staff, and to only be check out one per user. Our check out program was designed with measures to monitor and flag any attempt to check out an additional device to someone who already had one. This system ensured compliance with this requirement, allowing us to effectively manage our devices and prevent any misuse or over-allocation of resources. By implementing these controls, we maintained accountability and ensured that each student received the necessary support without duplication. Our devices continue to be checked out using our system.
View Audit 318329 Questioned Costs: $1
Segregation of Duties EMTA is a small organization with limited staff and resources. A full-time Fiscal Technician has been hired to increase the resources at EMTA's disposal. Furthermore, the addition of contracted third-party CFO services creates an additional resource for EMTA, allowing for bette...
Segregation of Duties EMTA is a small organization with limited staff and resources. A full-time Fiscal Technician has been hired to increase the resources at EMTA's disposal. Furthermore, the addition of contracted third-party CFO services creates an additional resource for EMTA, allowing for better opportunity to segregate duties. Procedures including Executive Director approval of check registers prior to the disbursement of any funds and the contracted third-party CFO initiating funds transfers to the disbursement account (that require Executive Director approval for the funds to truly transfer) have already been put in place. EMTA is dedicated to continual evaluation of its processes and resources to segregate duties to the greatest extent possible. Todd Wright, Executive Director
A reporting and submission calendar is established and being followed.
A reporting and submission calendar is established and being followed.
Our Katahdin has engaged an outside consultant to help bring our record keeping and internal financial statements up to date. We will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Stephanie Walsh, Board Treasurer, 207...
Our Katahdin has engaged an outside consultant to help bring our record keeping and internal financial statements up to date. We will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Stephanie Walsh, Board Treasurer, 207-233-9228 Expected completion date: October 31, 2024
Our Katahdin will properly verify all vendors going forward and document and retain this verification. Responsible official: Stephanie Walsh, Board Treasurer, 207-233-9228 Expected completion date: October 31, 2024
Our Katahdin will properly verify all vendors going forward and document and retain this verification. Responsible official: Stephanie Walsh, Board Treasurer, 207-233-9228 Expected completion date: October 31, 2024
Corrective Action: Monroe County Schools will take the following corrective actions to improve the activities allowed/unallowed – ESSER: • The Board will reimburse the ESSER program for the noncompliant expenditure and ensure future expenditures meet the federal requirements for ESSER program fundin...
Corrective Action: Monroe County Schools will take the following corrective actions to improve the activities allowed/unallowed – ESSER: • The Board will reimburse the ESSER program for the noncompliant expenditure and ensure future expenditures meet the federal requirements for ESSER program funding. • The Federal Programs Director and the new CSBO will be required to review 2 CFR 200 to develop an understanding of applicable expenditures incurred with federal funds. • The Federal Programs Director will be responsible for ensuring all federal expenses are allowable under the grant according to CFR 200. • The new CSBO will review federal expenses to ensure they are allowable under the grant according to CFR 200. Effective Date: September 30, 2024 Person(s) Responsible: CSBO and Director of Federal Programs, Monroe County Schools
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