Corrective Action Plans

Finding 28876 (2022-003)

Significant Deficiency 2022

Src, Inc.

NY

Allowable Costs / Cost Principles Equipment & Real Property Management Internal Control / Segregation of Duties

SRC agrees that the proper eForms were not completed in two of the transactions DCAA selected for testing. However, as noted in DCAA?s audit report, there were mitigating controls and documentation showing the project managers were aware of the transfer of materials and were tracking it manually. ...

SRC agrees that the proper eForms were not completed in two of the transactions DCAA selected for testing. However, as noted in DCAA?s audit report, there were mitigating controls and documentation showing the project managers were aware of the transfer of materials and were tracking it manually. SRC does agree that the proper eForms should have been used and will provide training to responsible employees to ensure compliance with MAT-P-540. Contact Person Responsible for Corrective Action: John Simms, Director, Facilities Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28875 (2022-002)

Significant Deficiency 2022

Src, Inc.

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

SRC understands DCAA?s assessment regarding the approvals of these two internal purchase orders (IPOs), both of which are associated with a single SRC contract. SRC believes that this was an isolated situation where the approvals of one SRC project were delegated to an SRCTec employee who was actin...

SRC understands DCAA?s assessment regarding the approvals of these two internal purchase orders (IPOs), both of which are associated with a single SRC contract. SRC believes that this was an isolated situation where the approvals of one SRC project were delegated to an SRCTec employee who was acting as the program manager for the entire program. We will work with the program management team to review this situation and provide training where appropriate to ensure we are following our policies and procedures. Contact Person Responsible for Corrective Action: Tasha Haynes, Sr Manager, Compliance Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28874 (2022-001)

Significant Deficiency 2022

Src, Inc.

NY

Allowable Costs / Cost Principles Equipment & Real Property Management

SRC has already partially implemented corrective action related to this finding as presented in the CAS non-compliance issued by DCAA and the Administrative Contracting Officer. SRC provided a detailed response to the Administrative Contracting Officer in a letter dated March 30, 2023. For the use...

SRC has already partially implemented corrective action related to this finding as presented in the CAS non-compliance issued by DCAA and the Administrative Contracting Officer. SRC provided a detailed response to the Administrative Contracting Officer in a letter dated March 30, 2023. For the useful life finding SRC is in the third year of an anticipated five-year period to verify the existence of tangible assets. SRC is incorporating into this review validation of active and withdrawn from active use status of tangible assets to identify differences between physical life and depreciable life. Once this is complete SRC will update policies and procedures to incorporate periodic analysis and review of our useful life matrix to analyze if adjustments are required. Remaining outstanding corrective action, which entails reviews of our policies and procedures and a disclosure statement update will take place by September 30, 2023. Contact Person Responsible for Corrective Action: Lisa Kennedy, Sr Manager, Corporate Controller Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28873 (2022-004)

Significant Deficiency 2022

Src, Inc.

NY

Allowable Costs / Cost Principles Subrecipient Monitoring

SRC will review its processes and make updates as needed to ensure costs are liquidated within 120 days as required. Where applicable, this process will include formal requests of the ACO for extensions to the 120-day period when SRC is awaiting the submittal of final invoices from our subcontractor...

SRC will review its processes and make updates as needed to ensure costs are liquidated within 120 days as required. Where applicable, this process will include formal requests of the ACO for extensions to the 120-day period when SRC is awaiting the submittal of final invoices from our subcontractors. Contact Person Responsible for Corrective Action: Tasha Haynes, Sr Manager, Compliance Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28862 (2022-004)

Material Weakness 2022

Tennessee Opportunity Programs, Inc.

TN

Allowable Costs / Cost Principles Cash Management

2022-004 Grant Expenditures Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are no...

2022-004 Grant Expenditures Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are not omitted from grant reimbursement requests. Corrective Action: We concur. Processes have been put into place to make sure that variances do not occur. Any questions with allowable costs have been referenced in 2 CFR 200 subpart E used for a common procedure for all expenses. The executive director and office manager will review expenditures prior to the distribution of office expenses from among the funds, which will ensure accuracy before the request is made. This will also eliminate the number of correcting entries which need to be adjusted in the expenses.

View Audit 28985

Finding 28834 (2022-102)

Material Weakness 2022

Navajo County

AZ

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

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Complia...

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Compliance Specialist Anticipated completion date: June 30, 2023 Concur. The nonprofit organization was created in part to serve as the administrative arm of the Local Board and to provide a location for a resource center where WIOA services would be provided. The County did not distinguish fiscal responsibilities between parties and therefore assumed that certain expenditures of the Local Board and nonprofit would be allowable and could be paid directly by the County. The County considered the expenditures of the nonprofit to be program related, even though they were not directly incurred by the County. The County will improve its accounts payable policies and procedures for processing invoices using established process within the Finance Department, including ensuring all invoices are addressed to the County prior to payment. In addition, the County will establish clear contractual agreements that establish fiscal responsibilities that follow the program?s requirements. Finally, the County will coordinate with the pass-through grantor for the repayment of the unallowable costs identified in the finding.

View Audit 28884 Questioned Costs: $1

Finding 28779 (2022-011)

None 2022

Town of Elkton, Virginia

VA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN Greg Lunsford, Town Manager, respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June ...

CORRECTIVE ACTION PLAN Greg Lunsford, Town Manager, respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-010: Water and Waste Disposal Systems for Rural Communities - AL# 10.760, Late Filing of Data Collection Form Condition: The Town did not file the data collection forms for the years ended June 30, 2022 and June 30, 2020 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (0MB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity's annual audit or twelve months after the entity's fiscal year end (June 30 th for the Town of Elkton). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed for either years ended June 30, 2022 and June 30, 2020. Effect: The Town's form was not submitted to the Federal Audit Clearinghouse. Recommendation: Management should take steps to ensure that the form is filed timely. Corrective Action: The Treasurer is aware that an annual audit needs to be completed for all major federal awards and will work with the auditing firm to provide the necessary information for compilation of the report by the stated deadline. 2022-011: Federal Procurement Policies Condition: There are no written procurement policies specific to the federal awards cost principle requirements under Uniform Grant Guidance. Existing procurement policies are minimal and do not meet federal requirements. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Cause: Certain required policies under 2 CFR 200, Subparts D and E are not present. Effect: Lack of required policies may create noncompliance with regulations as stated requirements may not be followed. Recommendation: Develop procurement policies and financial policies that meet federal standards. Corrective Action: The Treasurer has drafted a Procurement Policy for Council to review and approve for implementation. Should the Federal Audit Clearinghouse have questions regarding the Corrective Action Plan or require additional information, please contact Donna D. Curry, Treasurer, at (540) 298- 9465. Respectfully, Greg Lunsford Town Manager Town of Elkton, Virginia

View Audit 28853

Finding 28753 (2022-003)

None 2022

Capital Region Minority Supplier Development Council

MD

Allowable Costs / Cost Principles § 200.430

Management agrees that we should improve our timesheet input and approval process. The current process is manual, and the corrective action includes two elements: 1.Education process of proper timesheet reporting for new employees and an annual review. 2.Automate the process to increase efficiencies...

Management agrees that we should improve our timesheet input and approval process. The current process is manual, and the corrective action includes two elements: 1.Education process of proper timesheet reporting for new employees and an annual review. 2.Automate the process to increase efficiencies and make the review process more effective. Our 2024 budget submission will include a tool that can be used for these purposes. Name of the contact person responsible for corrective action: Sharon Pinder, President, (301)593-5860. Planned completion date for corrective action plan: December 31, 2023.

View Audit 37144

Finding 28752 (2022-002)

None 2022

Capital Region Minority Supplier Development Council

MD

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Management concurs that the subscription period was from June 28, 2022 through June 27, 2023 and the benefits of the subscription service purchased under the award were received outside the grant?s period of performance. However, benefits were in support of Year 3 of the Coronavirus Recovery Project...

Management concurs that the subscription period was from June 28, 2022 through June 27, 2023 and the benefits of the subscription service purchased under the award were received outside the grant?s period of performance. However, benefits were in support of Year 3 of the Coronavirus Recovery Project, which was granted by MBDA in January 2022 to start July 1, 2022. In order to have coverage from the start of the project, the subscription was purchased to ensure no break in service during to MBE during Year 3. In the future, as a part of our grant financial process, we will seek written approval from our program manager. Name of the contact person responsible for corrective action: Sharon Pinder, President, (301)593-5860. Planned completion date for corrective action plan: December 31, 2023.

View Audit 37144 Questioned Costs: $1

Finding 28716 (2022-001)

Significant Deficiency 2022

Baycare Health System, Inc. and Affiliates

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

CORRECTIVE ACTON PLAN December 31, 2022 Finding No. 2022-001; Name of Responsible Official James Haislip, VP System Office Finance; Management?s Response to Findings - Management agrees with the finding. The issue results from BayCare tracking contract labor time in its timekeeping system and then...

CORRECTIVE ACTON PLAN December 31, 2022 Finding No. 2022-001; Name of Responsible Official James Haislip, VP System Office Finance; Management?s Response to Findings - Management agrees with the finding. The issue results from BayCare tracking contract labor time in its timekeeping system and then submitting the hours worked to the contract labor firms to pay the individual. BayCare?s timekeeping system also included hourly rates for each contracted position. Due to fluctuating market conditions, pay rates for contract labor were changing frequently but not updated timely in our timekeeping system. Allowable costs submitted for Provider Relief Funds were based on information from our timekeeping system. Description of Corrective Action - Allowable cost submitted for Provider Relief Funds were based on information from our timekeeping system. The finding was first identified in Reporting Period 2 (RP2) and communicated to management after RP3 was prepared. RP3 included PRF expenses through Q2 of 2022. RP4 included PRF expenses through Q4 2022. Management implemented the prior year Corrective Action Plan (CAP) and as a result the error rate on contract labor incurred in Q3 of 2022 decreased compared to prior year with minimal errors identified. There were no errors identified for Q4 2022. Anticipated Completion Date - CAP was completed in RP5.

View Audit 25335 Questioned Costs: $1

Finding 28715 (2022-003)

Significant Deficiency 2022

Terra Quest, Inc.

OH

HUD Housing Programs Allowable Costs / Cost Principles

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-002 (14.181 ? Supportive Housing for Persons with Disabilities ? Section 811 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Mainten...

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-002 (14.181 ? Supportive Housing for Persons with Disabilities ? Section 811 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technician; Inspector and Director of Senior Housing were allocated to the Project, as frontline expenses, recorded to Office Salaries; Payroll Taxes; 401K Contributions and Group Insurance, during the 2022 calendar year. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Terra Quest, Inc., record Administration expense as part of the management fee for the Project. (2) Actions Taken on the Finding. Allocations have stopped.

View Audit 29534

Finding 28711 (2022-004)

Significant Deficiency 2022

Shatterproof A Nonprofit Corporation

CT

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

Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to...

Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to ensure proper segregation of duties for approval of expenditures. Management will also reinforce the importance of employees providing the appropriate invoices or supporting documentation for all expenditures submitted for payment. Expenditures will not be paid without the appropriate supporting documentation. All approvals will be tracked through an online system. In addition, management will reinforce the importance of reviewing the timing of when expenditures are incurred, to ensure they are recorded in the appropriate fiscal year. Anticipated completion date: November 2023

View Audit 29327

Finding 28709 (2022-002)

Material Weakness 2022

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2022-002: Allowable Costs/Cost Principles - Federally Approved Indirect Cost Rate (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of amending contracts in place and will elect to util...

Finding 2022-002: Allowable Costs/Cost Principles - Federally Approved Indirect Cost Rate (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of amending contracts in place and will elect to utilize the 10% de minimis indirect cost rate, or a lesser rate based upon the contract terms for future periods. In addition, management is amending indirect costs billed to current contracts to reduce the annual indirect costs charged to the contracts to ensure that the indirect costs do not exceed the 10% de minimis indirect cost rate on an annual basis. Anticipated completion date: December 2023

View Audit 29327 Questioned Costs: $1

Finding 28708 (2022-001)

Material Weakness 2022

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan: Finding 2022-001: Allowable Costs/Cost Principles - Time and Effort Reporting (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management has implemented additional time tracking on a weekly basis ...

Corrective Action Plan: Finding 2022-001: Allowable Costs/Cost Principles - Time and Effort Reporting (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management has implemented additional time tracking on a weekly basis for all employees who work on federal contracts. Employees must track and allocate their time based on actual time spent. The timesheets are then reviewed and approved by the program director or a direct supervisor. Anticipated completion date: October 2023

View Audit 29327 Questioned Costs: $1

Finding 28700 (2022-002)

Significant Deficiency 2022

Rs Eden

MN

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization?s calculation of...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization?s calculation of lost revenue claimed under the federal program as an allowable cost was not subjected to formal review or approval by a separate individual outside of the preparer. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Corrective Action Plan: When summarizing lost revenue for submission, a secondary review of the summary spreadsheet prepared from the underlying supporting spreadsheets will be documented. Anticipated Completion Date: 12/31/23

View Audit 28806

Finding 28661 (2022-004)

Significant Deficiency 2022

Independent School District No. 196

MN

Allowable Costs / Cost Principles Significant Deficiency

2022-004 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the w...

2022-004 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the work performed and that the time and effort documentation agrees with how the employee?s wages are allocated to the grant in the finance system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all time and effort documentation is properly retained, reviewed, and incorporated into the official payroll records of the District. Name(s) of the contact person(s) responsible for corrective action: Christopher Onyango-Robshaw, Coordinator of Finance. Planned completion date for corrective action plan: June 30, 2023

View Audit 27594

Finding 28658 (2022-003)

Significant Deficiency 2022

Independent School District No. 196

MN

Allowable Costs / Cost Principles Significant Deficiency

2022-003 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the w...

2022-003 Significant Deficiency in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend that the District reviews its procedures and controls over time and effort documentation for wages charged to Federal programs to ensure all documentation accurately reflects the work performed and that the time and effort documentation agrees with how the employee?s wages are allocated to the grant in the finance system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all time and effort documentation is properly retained, reviewed, and incorporated into the official payroll records of the District. Name(s) of the contact person(s) responsible for corrective action: Christopher Onyango-Robshaw, Coordinator of Finance. Planned completion date for corrective action plan: June 30, 2023

View Audit 27594

Finding 28618 (2022-002)

Significant Deficiency 2022

Family, Inc.

IA

Reporting Allowable Costs / Cost Principles Significant Deficiency

FAMILY, Inc. is now utilizing a payroll system that calculates payroll distributions automatically. FAMILY will only use automatic allocation methods, as manual methods are susceptible to human error and leave potential for misstatement of payroll expense in major program. Immediate actions include:...

FAMILY, Inc. is now utilizing a payroll system that calculates payroll distributions automatically. FAMILY will only use automatic allocation methods, as manual methods are susceptible to human error and leave potential for misstatement of payroll expense in major program. Immediate actions include:- Payroll companies will be selected based on their ability to allocate payroll at the grant level; no company that cannot automatically perform this distribution will be employed in the future. - Payroll allocations will be reviewed on a regular basis as entered into the payroll system for each employee. These allocations will be regularly compared to budgeted payroll amounts per grant and actual hours worked per payroll reports. - Payroll will be reviewed prior to submission for payment for each pay period. This review will include the review of payroll distributions. Party Responsible for Implementation: Stacy Giebler, Finance Director Signed: Kimberly Kolakowski Executive Director March 17, 2023

View Audit 28049

Finding 28617 (2022-001)

Material Weakness 2022

Valor Christian College

OH

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

Comments on Findings and Recommendations. Finding 2022-001 Valor Christian College concurs with the finding and recommendations in the finding. Actions Taken or Planned: Finding 2022-001 - The Valor Christian College Finance Department and the Valor Christian College CFO will increase controls over ...

Comments on Findings and Recommendations. Finding 2022-001 Valor Christian College concurs with the finding and recommendations in the finding. Actions Taken or Planned: Finding 2022-001 - The Valor Christian College Finance Department and the Valor Christian College CFO will increase controls over the process to ensure that no recruitment advertising expenses are attributed to CARES ACT funds. The amount of originally attributed to advertising expenses has been reallocated to allowable items/expenses.

View Audit 38149 Questioned Costs: $1

Finding 28614 (2022-001)

Material Weakness 2022

City of Whittier

CA

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

I. FINANCIAL STATEMENT FINDINGS None Reported II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Passed-through: California State Water Boards Award Y...

I. FINANCIAL STATEMENT FINDINGS None Reported II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Passed-through: California State Water Boards Award Year: 2021 Grant Award Number: CA1910173 Compliance Requirements: Reporting Management?s Response: We concur. Views of Responsible Officials and Corrective Action: As stated in the condition, the City has subsequently corrected the Project and Expenditure Report, beginning with the September 30, 2022 report. Immediately after the issuance of the FY2021 Single Audit Report, the City shifted our SLFRF funds spending approach and elected for the Standard Allowance. The Standard Allowance allows a local government to expend up to $10 million of its SLFRF funds in the Revenue Replacement category without having to demonstrate any actual lost revenue. The quarterly SLFRF reporting to Treasury is prepared and submitted through an online portal. The report is considered as a live document as it allows the City to amend projects previously stated and/or update total cumulative expenditures as needed. Due to the timing of the issuance of prior year Single Audit Report and our election of the Standard Allowance, the City could not amend reports previously submitted to Treasury. Name of Responsible Person: Alice Hui, Director of Finance Projected Implementation Date: October 30, 2022

View Audit 33736

Finding 28611 (2022-001)

Material Weakness 2022

Peninsula School District No. 401

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal requirements for time-and-effort documentation. ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Ashley Murphy (253) 530-1004 14015 62nd Avenue, Gig Harbor WA 98332 Corrective action the auditee plans to take in response to the finding: The District will implement controls to ensure time and effort documentation is maintained for all federal programs. New program staff will be trained regarding the time and effort requirements, including knowledge of which federal programs the time and effort requirement is applicable, frequency of documentation, and the importance of retention of time and effort documentation. Anticipated date to complete the corrective action: August 31, 2023

View Audit 32722

Finding 28605 (2022-004)

Material Weakness 2022

Noble County

IN

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

Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants i...

Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants in Noble County will have the Auditor?s Office oversite. A person in the Auditor?s Office will oversee expenditures and receipts and all reports that are required by the State or Federal government. Estimated completion date: 10/1/23

View Audit 36868

Finding 28602 (2022-003)

Material Weakness 2022

New Stuyahok Traditional Council

AK

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Management intends to maintain an adequate cash balance and use grant funds towards their intended purpose

View Audit 35504 Questioned Costs: $1

Finding 28582 (2022-003)

Significant Deficiency 2022

Belen Consolidated School District No. 2

NM

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure...

2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.

View Audit 30372 Questioned Costs: $1

Finding 28546 (2022-004)

Material Weakness 2022

Town of Thorntown

IN

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

FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Ac...

FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Town will establish a series of internal controls for the SLRF reporting process. The Town will follow the following procedures: - The Clerk-Treasurer and Town Council will maintain a calendar of SLRF required reporting; - The Clerk-Treasurer, with the assistance of the Town?s municipal advisor and counsel, will prepare the required reporting; and - The Town Council President will review all requisite reports prior to submission. Anticipated Completion Date: Beginning October 1, 2023

View Audit 28751

Corrective Action Plans

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