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Corrective Action Plans

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Finding 485516 (2023-001)
Significant Deficiency 2023
Community Action Program Committee, Inc.
FL
Allowable Costs / Cost Principles Reporting
A reporting and submission calendar is established and being followed.
A reporting and submission calendar is established and being followed.
View Audit 318291
Finding 485489 (2023-010)
Material Weakness 2023
Our Katahdin and Subsidiary
ME
Allowable Costs / Cost Principles
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
View Audit 318259
Finding 485488 (2023-009)
Material Weakness 2023
Our Katahdin and Subsidiary
ME
Allowable Costs / Cost Principles Procurement, Suspension & Debarment
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
View Audit 318259
Finding 485484 (2023-021)
Material Weakness 2023
Monroe County Board of Education
WV
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management
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
View Audit 318240
Finding 485483 (2023-019)
Material Weakness 2023
Monroe County Board of Education
WV
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403
Corrective Action: Monroe County Schools will take the following corrective actions to improve the allowable costs and cost principles – ESSER. • The new CSBO will work with WVEIS technicians to determine if shipping can be shown in a different manner that accurately depicts the charges recorded in ...
Corrective Action: Monroe County Schools will take the following corrective actions to improve the allowable costs and cost principles – ESSER. • The new CSBO will work with WVEIS technicians to determine if shipping can be shown in a different manner that accurately depicts the charges recorded in the grant. Effective Date: November 30, 2024 Person(s) Responsible: CSBO & Director of Federal Programs, Monroe County Schools
View Audit 318240
Finding 485480 (2023-020)
Material Weakness 2023
Monroe County Board of Education
WV
Allowable Costs / Cost Principles
Corrective Action: Monroe County Schools will take the following corrective actions to improve the allowable costs and cost principles – Special Education: • Internal controls within the procurement function will be reviewed for adequacy. • Applicable staff will be trained on monitoring duplicate pa...
Corrective Action: Monroe County Schools will take the following corrective actions to improve the allowable costs and cost principles – Special Education: • Internal controls within the procurement function will be reviewed for adequacy. • Applicable staff will be trained on monitoring duplicate payments including but not limited to agreeing invoices received to a purchase order as well as a receiving report, maintaining copies of remittance documentation, and marking all invoices as paid when remittance has been established. • Voided paper checks will be voided in WVEIS the same day as the paper check is voided. Effective Date: September 30, 2024 Person(s) Responsible: CSBO, Accounts Payable Clerk, and Director of Special Education, Monroe County Schools
View Audit 318240
Finding 485466 (2023-001)
Significant Deficiency 2023
Delaware County Literacy Council
PA
Allowable Costs / Cost Principles § 200.405
The Council has implemented and followed a cost allocation plan to share costs among different grants consistently. The Council has instituted a timekeeping and reporting system that properly allocates the cost of salaries and benefits to programs and grants. Data gathered from this system includes ...
The Council has implemented and followed a cost allocation plan to share costs among different grants consistently. The Council has instituted a timekeeping and reporting system that properly allocates the cost of salaries and benefits to programs and grants. Data gathered from this system includes the ratio of hours worked in each program to hours worked overall which is used to allocate other expenditures that are attributable to more than one program or grant. The Council will be within compliance of U.S. Code of Federal Regulations (CFR), Title 2: Grants and Agreements, Part 200 – Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart E – Cost Principles Sec. 200.405 Allocable Costs.
View Audit 318192
Finding 485465 (2023-008)
Significant Deficiency 2023
Highland Falls-Fort Montgomery Central School District
NY
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Finding 485464 (2023-007)
Significant Deficiency 2023
Highland Falls-Fort Montgomery Central School District
NY
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Finding 485463 (2023-006)
Significant Deficiency 2023
Highland Falls-Fort Montgomery Central School District
NY
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Finding 485415 (2023-001)
Material Weakness 2023
Special Olympics Illinois
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Action Plan: Starting with the IDHS FY 2025 budget, SOILL grant revenue and expenses will be coded to each grant agreement. This will be done using a grant funding code in our Concur, Sage Intacct and Workday Adaptive systems. The same grant funding code...
Views of Responsible Officials and Corrective Action Plan: Starting with the IDHS FY 2025 budget, SOILL grant revenue and expenses will be coded to each grant agreement. This will be done using a grant funding code in our Concur, Sage Intacct and Workday Adaptive systems. The same grant funding codes will be used when recording actual grant revenue received and expenditures made. Reports will be able to show by grant agreement planned vs. actual financial data. Responsible Individual: Cindy Villafuerte, Chief Financial & Diversity Officer Implementation Date: Upon IDHS approval of FY2025 grants by end of August 2024
View Audit 318156
Finding 485278 (2023-006)
Significant Deficiency 2023
City of Muskegon Heights
MI
Allowable Costs / Cost Principles Cash Management Reporting
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not f...
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024
View Audit 318039
Finding 485273 (2023-002)
Significant Deficiency 2023
Town of Boxford
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024
Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024
View Audit 318025
Finding 485193 (2023-006)
Significant Deficiency 2023
City of Stockton
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Special Tests & Provisions
City’s Corrective Action Plan: The City concurs that during the height of the pandemic there were multiple sources of funds that needed to be expended at a rapid pace. The City's subrecipients were overwhelmed with providing services and the City at times did not enter into contracts within the 180 ...
City’s Corrective Action Plan: The City concurs that during the height of the pandemic there were multiple sources of funds that needed to be expended at a rapid pace. The City's subrecipients were overwhelmed with providing services and the City at times did not enter into contracts within the 180 days or pay out on invoices within 30 days. Since this occurrence, the City has implemented policies and procedures to provide award letters and process payments within 30 days or document why the payment cannot be made given the documentation provided. Responsible Person: Carrie Wright (Director of Economic Development), Juan Gonzalez (Housing Manager) Expected Implementation Date: March 2024
View Audit 318000
Finding 485187 (2023-003)
Significant Deficiency 2023
City of Stockton
CA
Allowable Costs / Cost Principles § 200.430
City’s Corrective Action Plan: The City of Stockton has performed a review of the data for payroll and performed isolated testing in fiscal year 2023-24 that concludes the issues have been corrected. The City has hired a grant manager to assist with the periodic reconciliation of grants to the gener...
City’s Corrective Action Plan: The City of Stockton has performed a review of the data for payroll and performed isolated testing in fiscal year 2023-24 that concludes the issues have been corrected. The City has hired a grant manager to assist with the periodic reconciliation of grants to the general ledger as well as establishing policies and procedures over the annual process. Finance, Budget and Payroll staff will communicate and work with the grant contacts to ensure proper documentation is maintained and allocation of salaries charged by program are approved and documented. Responsible Person: Queen Gray (Assistant Chief Financial Officer over Payroll), Imelda Arroyo (Budget), and Jennifer Winn (Grants Manager) Expected Implementation Date: September 2024
View Audit 318000
Finding 485183 (2023-001)
Significant Deficiency 2023
Berrien County Board of Education
GA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320 § 200.403
Berrien County BOE FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Feder...
Berrien County BOE FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199 (Year: 2023), 225GA324N1199 (Year: 2023) Questioned Costs: $3,381 Description: A review of expenditures charged to the Child nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: The new program director will attend training and review compliance requirements to ensure appropriate documentation is maintained. Estimated Completion Date: 30-Jun-24 Contact Person: Jolyn Schultz, Finance Director Telephone: 229-686-2081 Email: jolyn.schultz@berrien.k12.ga.us
View Audit 317993 Questioned Costs: $1
Finding 485145 (2023-001)
Material Weakness 2023
Morgan County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: For 3 or 22 expenditures tested, a County Commissioner did not sign the claim. The claims not signed by a County Commissioner ...
FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: For 3 or 22 expenditures tested, a County Commissioner did not sign the claim. The claims not signed by a County Commissioner were in June (1) and December (2) Contact Person Responsible for Corrective Action: Linda Pruitt, County Auditor Contact Phone Number and Email Address: 765-342-1001, lpruitt@morgancounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Morgan County Commissioners adopted Ordinance No. 2023-10 which establishes internal control procedures related to the expenditure of ARPA funds. This ordinance requires all claims for disbursement of ARPA funds must be signed by a Commissioner. This ordinance took effect upon passage on April 17, 2023. Auditor and Commissioner’s staff have been reminded of this requirement. Anticipated Completion Date: Immediate
View Audit 317960
Finding 485133 (2023-003)
Material Weakness 2023
Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org
TX
Allowable Costs / Cost Principles
Finding #2023-003 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 21528058...
Finding #2023-003 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020. Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None. Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Condition and context: In a sample of 30 payroll transactions, 7 did not have timesheets to support the allocation of salary costs charged to the major program; however, 1 of the 7 was charged 100% to the award. Further investigation revealed that Boys and Girls Clubs did not require time and effort reporting for program management personnel whose time charged to the awards totaled approximately $245,000. Recommendation: Strengthen controls to require time and effort reporting of actual time incurred for all salaries and wages charged to federal programs. Planned corrective action: Boys and Girls Clubs shall implement tighter controls related to accurately documenting time and effort allocations to grants by: (A) The Vice President of Finance and Business Operations shall implement a Bi-Weekly Activity Report for administrative salaried personnel on a timeline that aligns with the payroll period cycle. Administrative personnel will be trained on the use of the Bi-Weekly Activity Reports. The Bi-Weekly Activity Report shall be filled out by the employee detailing their activity for the period and shall be signed by their immediate Supervisor and then provided back to the Finance Department. Time and Effort reporting for Club Staff will continue to be documented using the bi-weekly timesheets produced from the Payroll system. Responsible officer: Jonathan Sturgis, Vice President Finance and Business Operations. Estimated completion date: June 30, 2024.
View Audit 317936
Finding 485132 (2023-002)
Material Weakness 2023
Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org
TX
Allowable Costs / Cost Principles Material Weakness
Finding #2023-002 – Material Weakness. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020. Passed through La...
Finding #2023-002 – Material Weakness. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020. Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None. Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Condition and context: Same as finding #2023-001. Recommendation: Same as finding #2023-001. Planned corrective action: See finding #2023-001. Responsible officer: Jonathan Sturgis, Vice President Finance and Business Operations. Estimated completion date: June 30, 2024.
View Audit 317936
Finding 485123 (2023-001)
Significant Deficiency 2023
Hand in Hand/mano En Mano
ME
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. The organization has new auditors in the current year and expects to submit the single audit reporting p...
The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. The organization has new auditors in the current year and expects to submit the single audit reporting package no later than 9 months after fiscal year-end.
View Audit 317906
Finding 485106 (2023-007)
Significant Deficiency 2023
City and County of Denver
CO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403
Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will implement additional trainings and guidance for contract monitoring including invoice review and encourage a standard template in Excel to avoid calculation errors. The City is also currently implem...
Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will implement additional trainings and guidance for contract monitoring including invoice review and encourage a standard template in Excel to avoid calculation errors. The City is also currently implementing a city-wide grants management system and we hope to include invoice review and tracking in this new system by 2025. Person(s) Responsible for Implementing: DDPHE – Paige Cheney Implementation Date: September 2024 and potentially January 2025
View Audit 317890 Questioned Costs: $1
Finding 485101 (2023-004)
Material Weakness 2023
City and County of Denver
CO
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
Status: Completed Corrective Action: The City agrees with the finding. Remediation began with 2022-006. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need t...
Status: Completed Corrective Action: The City agrees with the finding. Remediation began with 2022-006. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need to update the City financial system Workday, for budget modifications or the like that could result in a delay of payment. In an effort to determine these items ahead of time we’ve updated our internal policies to require finance budget review prior to contract execution. Likewise, HOST is engaged in an application upgrade with Salesforce which is in the final User Acceptance Testing (UAT) phase to incorporate changes that now include status tracking for vendor invoice submissions and reimbursement payments. This will support a more comprehensive and accurate accounting of any legitimate postponed payments due to waiting on more required information from vendors, budget modifications, contract amendments, etc. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: Q1-2024
View Audit 317890
Finding 485097 (2023-002)
Significant Deficiency 2023
City and County of Denver
CO
Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Status: Complete Corrective Action: This matter has been remediated, however, per the assessment this issue is a carryover into 2023 sub-awards based on the contract timeframes. The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to addres...
Status: Complete Corrective Action: This matter has been remediated, however, per the assessment this issue is a carryover into 2023 sub-awards based on the contract timeframes. The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2023. To remediate prior findings 2022-005 and 2021-010, HOST updated the agency’s Grant Administrator Policies & Procedures, and our Contract & Performance Management Policies that now include language to ensure obligation of funding within the required deadlines. These policies were modified complete in June 2022 and July 2023. HOST’s current Notice of Funding Availability (NOFA) cycle for ESG funding will apply to subrecipient programs awarded beginning 01/01/2024, with anticipated contract executions in Q4 2023. Copies of both policies were provided to BDO on August 16, 2023, in response to the finding. This matter has been remediated, however, per the assessment this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023
View Audit 317890
Finding 485087 (2023-005)
Significant Deficiency 2023
City of South Gate
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Management acknowledges the importance of ensuring that payroll costs charged to the program are consistent between the payroll system and the employee’s timesheet. The City continues to monitor its internal control process to ensure thorough review procedures are being followed. Timesheets are revi...
Management acknowledges the importance of ensuring that payroll costs charged to the program are consistent between the payroll system and the employee’s timesheet. The City continues to monitor its internal control process to ensure thorough review procedures are being followed. Timesheets are reviewed, bi-weekly, by payroll and adjusted to reflect actual hours as they relate to a specific activity. The City was able to hire a permanent accountant hiring who will provide additional oversight of these processes ensuring that hours worked are both reported correctly on the timesheets and are following the funding allocations that are approved by the grant.
View Audit 317869 Questioned Costs: $1
City of Joliet
IL
Questioned Costs Allowable Costs / Cost Principles
Management will implement an internal procedure to ensure proper documentation is retained for all grant expenses.
Management will implement an internal procedure to ensure proper documentation is retained for all grant expenses.
View Audit 317854 Questioned Costs: $1
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