Corrective Action Plans

Finding 485073 (2023-003)

Significant Deficiency 2023

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.303

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Significant Deficiency Contact Person Responsible for Corrective Action: Ann Hathaway Contact Phone Number and Email Address: 317-852-1126 ahathaway@brownsburg.org Views of Re...

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Significant Deficiency Contact Person Responsible for Corrective Action: Ann Hathaway Contact Phone Number and Email Address: 317-852-1126 ahathaway@brownsburg.org Views of Responsible Officials: We concur with the finding that there was not a review in place prior to submitting the report for 3/31/2023. The rules, dates and requirements were quickly changing for the reporting of the Coronavirus State and Local Fiscal Recovery Funds. With there being only one project and a relatively small amount spent, the report was filed with no errors. Description of Corrective Action Plan: The 3/31/2024 report was reviewed and further reports will be going forward. Anticipated Completion Date: Immediately

View Audit 317845

Finding 485037 (2023-002)

Significant Deficiency 2023

County of Hidalgo, Texas

TX

Allowable Costs / Cost Principles

Sheriff’s Office: Supervisors will be reminded that timesheet approvals are to be made after the end of the pay period and before timesheets are due. Purchasing Department: Correspondence was sent to all staff reminding them to sign timesheets and the importance of doing so. In addition, our time ...

Sheriff’s Office: Supervisors will be reminded that timesheet approvals are to be made after the end of the pay period and before timesheets are due. Purchasing Department: Correspondence was sent to all staff reminding them to sign timesheets and the importance of doing so. In addition, our time keeper has been instructed to generate a reports after to ensure that all timesheets are properly signed.Proposed Completion Date – Immediately Contact Person – Sheriff’s Office: Virginia Rodriguez Purchasing Department: Dina Trevino

View Audit 317821

Finding 485012 (2023-006)

Significant Deficiency 2023

Town of Elkton, Maryland

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the n...

Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the new procedures. Assess Current Procedures: Conduct a thorough review an audit of the existing reporting procedures and controls to identify any gaps or weaknesses. Implement Accurate Reporting Practices: Establish clear guidelines for calculating and reporting totals, including those related to revenue replacement. Solicit Feedback: Encourage feedback in the reporting process to continuously refine and improve reporting practices. Name(s) of the contact person(s) responsible for corrective action: The Finance department Planned completion date for corrective action plan: This plan is now in effect, start date 06/30/2024.

View Audit 317801

Finding 484943 (2023-002)

Significant Deficiency 2023

Veterans Bridge Home, Inc.

NC

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Findings: 1. 2023‐002‐Allowable Costs/Activities and Cash Management: ‐ Documentation of the preparer and reviewer could not be substantiated for two reimbursement requests selected for testing. ...

Findings: 1. 2023‐002‐Allowable Costs/Activities and Cash Management: ‐ Documentation of the preparer and reviewer could not be substantiated for two reimbursement requests selected for testing. Corrective Actions: 1. Development of Standardized Review Process: ‐ Create a standardized procedure for reviewing reimbursement requests, ensuring consistency in documentation and approval. 2. Establish Documentation Protocol : ‐ Implement a documentation protocol that requires each reimbursement request to include a record of preparation and review, ensuring the use of consistent communication channels and record‐keeping. ‐ Utilize month‐end checklist to ensure all documentation is complete. 3. Training and Awareness: ‐Conduct training sessions for staff involved in preparing and reviewing reimbursement requests to ensure understanding and compliance with the new procedures. 4. Internal Audit and Monitoring: ‐ Implement a regular monitoring and internal audit process to ensure compliance with the standardized review process and documentation protocol. Management’s Response: Management agrees with the findings and after audit completion, have begun implementing the corrective actions listed above. Timeline: ‐ Immediate (0‐3 months): Create and implement month‐end checklist. ‐ Short‐term (3‐6 months): Conduct initial internal audits. ‐ Ongoing (6‐12 months): Regular reconciliation, review, and monitoring of grant activities and expenses. Responsible Parties: ‐ Chief Administration Officer: Co‐create month‐end checklist and oversee the implementation of corrective actions and ensure compliance. ‐ Compliance Director: Co‐create month‐end checklist and conduct training for staff involved. ‐ Internal Finance & Compliance Teams: Conduct audits and provide feedback on process improvements.

View Audit 317783

Finding 484921 (2023-002)

Material Weakness 2023

Mountain Pine School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The district will ensure that proper supporting documents for any conference registration will be approved, and a certificate of attendance will be obtained. The Mountain Pine School District will take the appropriate action to ensure that expenditures are coded to the correct fund or program.

View Audit 317769 Questioned Costs: $1

Finding 484920 (2023-001)

Material Weakness 2023

Mountain Pine School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

The Superintendent and the grant coordinator are no longer employed by the Mountain Pine School District. The District Treasurer will no longer pay any employee without a proper timesheet signed by the employee and appropriate supervisor. The District Treasurer will confirm that the time sheets turn...

The Superintendent and the grant coordinator are no longer employed by the Mountain Pine School District. The District Treasurer will no longer pay any employee without a proper timesheet signed by the employee and appropriate supervisor. The District Treasurer will confirm that the time sheets turned in for off contract are truly hours worked outside the employees' contract.

View Audit 317769 Questioned Costs: $1

Finding 484919 (2023-003)

Material Weakness 2023

Whitley County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients ar...

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include, but are not limited to, contracts for goods and services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. One vendor during the audit period was not verified as not suspended or debarred. Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number and email address: 260-248-3176 and wcauditor@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: After 2022 audit Whitley County established procedures to include a suspension and debarment clause in agreements or contracts. This includes making sure our County Attorney has been made aware of this and has been implementing this step. However, Whitley County did not amend agreements or contracts entered into prior to the implementation of the policy, as we did not know that was necessary. Anticipated Completion Date: Immediately

View Audit 317762

Finding 484807 (2023-001)

Significant Deficiency 2023

Lumina Alliance

CA

Allowable Costs / Cost Principles Significant Deficiency

Management intends to review its Cost Allocation Plan and update it for clarity and additional detail, to ensure that shared direct costs are allocated between federal programs appropriately and consistently in future accounting periods. Management intends to consider allocating shared direct costs ...

Management intends to review its Cost Allocation Plan and update it for clarity and additional detail, to ensure that shared direct costs are allocated between federal programs appropriately and consistently in future accounting periods. Management intends to consider allocating shared direct costs on a grant-by-grant basis, rather than on a program basis, due to the number of CalOES grants administered each year. Additionally, management intends to maintain sufficient supporting documentation to illustrate the calculation of how each and every shared direct cost was allocated between programs within the accounting system.

View Audit 317743

Finding 484800 (2023-003)

Significant Deficiency 2023

Eastern Plains Community Action Agency, Inc.

NM

Allowable Costs / Cost Principles Significant Deficiency

Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be reviewed to e...

Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be reviewed to ensure the appropriate approvals and signatures are obtained. Responsible Person: John Clemons, Chief Financial Officer Timelines for implementation: July 31, 2023

View Audit 317740

Finding 484773 (2023-001)

Material Weakness 2023

Miller County Board of Education

GA

Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303

FA 2023-001 Improve Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Weakness Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education A...

FA 2023-001 Improve Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Weakness Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020) Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that Wage Rate Requirements were followed appropriately. Corrective Action Plans: The Miller County Board of Education will adhere to the following procedures when meeting the requirements for the Davis-Bacon Act. 1. The Federal Program Director will inform the Finance Director once a contractor is chosen for a job over the cost of $2,000 that is paid out of Federal Programs. 2. The Finance Director will contact the contractor/ company to deliver the requirements for Davis-Bacon. The Finance Director will deliver the required paperwork to the contractor/company. 3. Once the payroll has been certified and returned to the Finance Director, it will be filed with the project information and a copy will also be given to the Federal Programs Director. Estimated Completion Date: July 11, 2024 Contact Person: Nicole Horn Telephone: 229-758-5592 Email: nicole.horn@miller.k12.ga.us

View Audit 317701

Finding 484769 (2023-004)

Material Weakness 2023

City of Cumberland

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Recommendation: The City should be familiar with compliance requirements outlined by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: In the event the City receives federal funding in the futur...

Recommendation: The City should be familiar with compliance requirements outlined by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: In the event the City receives federal funding in the future, the City should have a procurement policy in place that follows the related requirements outlined in Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Lori Nyhus, Treasurer. Planned completion date for corrective action plan: The activities outlined above will be completed by December 31, 2024.

View Audit 317695

Finding 484766 (2023-002)

Material Weakness 2023

Vermillion County

IN

Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The annual P&E Report was submitted to the Treasury without a documented oversight, review or approval process in place to ensure its accuracy. Contact Person Responsible fo...

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The annual P&E Report was submitted to the Treasury without a documented oversight, review or approval process in place to ensure its accuracy. Contact Person Responsible for Corrective Action: Brenda J. Furry, County Auditor Contact Phone Number and Email Address: (765) 492-5300 / brenda.furry@vermillioncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Although we agree with the finding, please note that although not officially documented, the P&E Report that was submitted to the Treasury did have oversight and was reviewed before submitted by the Chief Deputy Auditor. The Deputy Auditor began documenting her review of the P&E Report via signature or initial on the report copy beginning in 2024. Anticipated Completion Date: April 22, 2024

View Audit 317692

Finding 484747 (2023-002)

Material Weakness 2023

Deer/mt. Judea School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

In response to Material Weakness 2023-02, the Superintendent will contact the Division of Elementary and Secondary Education (DESE) , for guidance regarding this matter. The District Superintendent will follow the guidance from DESE to ensure compliance with Federal regulations and commissioner memo...

In response to Material Weakness 2023-02, the Superintendent will contact the Division of Elementary and Secondary Education (DESE) , for guidance regarding this matter. The District Superintendent will follow the guidance from DESE to ensure compliance with Federal regulations and commissioner memos to ensure the district follows allowable costs and principles . The contact person is Bill Mizaur who is the superintendent of DMJ.

View Audit 317668 Questioned Costs: $1

Finding 484747 (2023-002)

Material Weakness 2023

Deer/mt. Judea School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been mad...

Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been made and new internal control procedures are in place.

View Audit 317668 Questioned Costs: $1

Finding 484745 (2023-002)

Significant Deficiency 2023

Town of Provincetown, Massachusetts

MA

Allowable Costs / Cost Principles Cash Management Eligibility

Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) res...

Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Nick Robertson, Town Accountant Planned completion date for corrective action plan: The reconciliation meetings were reintroduced in December 2022 upon Nick Robertson’s hiring as Town Accountant. There have been monthly and/or as needed meetings since to reconcile ledgers before grant reimbursements are submitted. Action taken in response to finding: Prior to the turnover in the Finance Department which occurred during the FY22 to early FY23 period, there were consistent meetings between Finance/Accounting and Jacobs Engineering (they manage the Airport projects and prepare the reimbursement requests) to confirm that the Town’s accounting software matched the expenses on the reimbursement requests. These meetings reconciling the ledgers did not occur when this reimbursement request was submitted by Jacobs. These meetings have been reinstated on a monthly basis and occasionally more frequently as needed.

View Audit 317656

Finding 484744 (2023-002)

Significant Deficiency 2023

Strong-Huttig School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

Similar to the corrective actions mentioned in the item above, the District will conduct a training for all supervisors indicating and sharing what forms are required for each item purchased or purchased service prior to releasing any funds from this point forward.

View Audit 317639 Questioned Costs: $1

Finding 484744 (2023-002)

Significant Deficiency 2023

Strong-Huttig School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

Links to required Work Force forms(Davis Bacon Forms; Bond Contractor Form, etc. )will be shared with all supervisors to use during collaboration with contractors and subcontractors. We are currently working with the company to determine how best to obtain these records from past services. All feder...

Links to required Work Force forms(Davis Bacon Forms; Bond Contractor Form, etc. )will be shared with all supervisors to use during collaboration with contractors and subcontractors. We are currently working with the company to determine how best to obtain these records from past services. All federal installations will include needed forms from this point forward.

View Audit 317639 Questioned Costs: $1

Finding 484694 (2023-001)

Material Weakness 2023

Longview School District No. 122

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joan Parsons, Lead Accountant 2715 Lilac St Longview, WA 98632 (360)575-7177 Corrective action the auditee plans to take in response to the finding: The District has now enhanced its process surrounding collection and verification of certified payroll reports to include sending a weekly inquiry to the point of contact for the prime contractor for each federally-funded construction project. The inquiry requests the prime contractor to: • disclose if the prime contractor performed any work on the project that would be subject to Davis-Bacon prevailing wage requirements and if so, supply the certified payroll reports • identify any subcontractors who performed work on the project that would be subject to Davis-Bacon prevailing wage requirements, and if so, supply the certified payroll reports This communication is sent via email, read receipt requested, and the prime contractor’s response (or lack thereof) is documented and followed up on as necessary. Anticipated date to complete the corrective action: This process was implemented June 2024.

View Audit 317583

Finding 484573 (2023-038)

None 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403

ALN: 84.010, 84.365, 84.367, 84.424, Corrective Action Plan: Inadequate Support for Federal Reimbursement - Title I-IV - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will perform quarterly sampling reviews to determine which receipts and additional data should be ...

ALN: 84.010, 84.365, 84.367, 84.424, Corrective Action Plan: Inadequate Support for Federal Reimbursement - Title I-IV - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will perform quarterly sampling reviews to determine which receipts and additional data should be requested to ensure the agency's compliance. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 484569 (2023-067)

None 2023

State of Montana

MT

Internal Control / Segregation of Duties Student Financial Aid Allowable Costs / Cost Principles § 200.303 § 200.416

ALN: Various, Corrective Action Plan: Noncompliant Cost Allocation - DPHHS - The Montana Department of Public Health and Human Services has completed its cost allocation business improvement review, which looked at the department's cost pool allocation methodology, the creation of new pools, and t...

ALN: Various, Corrective Action Plan: Noncompliant Cost Allocation - DPHHS - The Montana Department of Public Health and Human Services has completed its cost allocation business improvement review, which looked at the department's cost pool allocation methodology, the creation of new pools, and the timeliness of updates and appropriateness to the Public Assistance Cost Allocation Plan (PACAP). All internal controls, processes and procedures were updated, training of department staff and training material was implemented, and new processes were effective as of quarter one state fiscal year 2024. The department has moved to quarterly PACAP submissions to assure that changes are caught timely. The department now sets the effective date of amended cost allocation plans to be the first day of the calendar quarter following the date of the amendment. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed

View Audit 317490

Finding 484567 (2023-075)

None 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

ALN: 97.042, 97.047, Corrective Action Plan: Inadequate Support for Federal Reimbursement - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, has improved and implemented internal control procedures to ensure proper supporting documentation is sufficient a...

ALN: 97.042, 97.047, Corrective Action Plan: Inadequate Support for Federal Reimbursement - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, has improved and implemented internal control procedures to ensure proper supporting documentation is sufficient at the time of reimbursement and continues to work with the Federal Emergency Management Agency (FEMA) to ensure compliance with grant guidance. The department reviews and updates the current internal control process to ensure sufficient documentation is received and maintained. Person(s) Responsible for Corrective Measures: Delila Bruno, Administrator, Montana Department of Military Affairs, Target Date: Completed

View Audit 317490 Questioned Costs: $1

Finding 484557 (2023-011)

Material Weakness 2023

State of Montana

MT

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.334

ALN: 17.225, Corrective Action Plan: Inaccurate Federal Reporting - UI - DLI - Since the new Unemployment Insurance system launched (MUSE), the Montana Department of Labor and Industry has worked with its system vendor (FAST) to generate additional system reports, which are used to reconcile fisca...

ALN: 17.225, Corrective Action Plan: Inaccurate Federal Reporting - UI - DLI - Since the new Unemployment Insurance system launched (MUSE), the Montana Department of Labor and Industry has worked with its system vendor (FAST) to generate additional system reports, which are used to reconcile fiscal activity. The department has also procured the services of a vendor who will complete a reporting accuracy and efficiency assessment of the Unemployment Insurance program. The department has reconciled accounts and is working to document new processes. The department is also currently reviewing and, if necessary, revising reports. Person(s) Responsible for Corrective Measures: Jay Phillips, Administrator, Montana Department of Labor and Industry, Target Date: 12/31/2024

View Audit 317490

Finding 484547 (2023-037)

Material Weakness 2023

State of Montana

MT

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

ALN: 84.010, Corrective Action Plan: Unallowed Indirect Cost Recovery - Title I - OPI - The Centralized Services Division (CSD) Senior Manager of the Montana Office of Public Instruction has implemented corrections such that the office is now in compliance with federal regulations. The Chief Fina...

ALN: 84.010, Corrective Action Plan: Unallowed Indirect Cost Recovery - Title I - OPI - The Centralized Services Division (CSD) Senior Manager of the Montana Office of Public Instruction has implemented corrections such that the office is now in compliance with federal regulations. The Chief Financial Officer and CSD Senior Manager will implement two levels of checks to ensure indirect costs are only recovered for allowable costs. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 08/31/2024

View Audit 317490 Questioned Costs: $1

Finding 484546 (2023-036)

Material Weakness 2023

State of Montana

MT

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303

ALN: 84.010, Corrective Action Plan: Inadequate Tracking of LEA Fiscal Effort - Title I - OPI - The Montana Office of Public Instruction Program Supervisor will create a new process to calculate and monitor Maintenance of Effort in the Title I program. This new process will be outlined and ready t...

ALN: 84.010, Corrective Action Plan: Inadequate Tracking of LEA Fiscal Effort - Title I - OPI - The Montana Office of Public Instruction Program Supervisor will create a new process to calculate and monitor Maintenance of Effort in the Title I program. This new process will be outlined and ready to implement by the end of September 2024. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024

View Audit 317490

Finding 484543 (2023-034)

Material Weakness 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430

ALN: 84.010, Corrective Action Plan: Inadequate Supporting Documentation - Title 1 - OPI - The Montana Office of Public Instruction management will provide staff training on how to track time and effort functions in the manner required. The training will be performed by the Centralized Services Ma...

ALN: 84.010, Corrective Action Plan: Inadequate Supporting Documentation - Title 1 - OPI - The Montana Office of Public Instruction management will provide staff training on how to track time and effort functions in the manner required. The training will be performed by the Centralized Services Manager and Payroll Manager. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 10/31/2024

View Audit 317490 Questioned Costs: $1

Corrective Action Plans

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