Corrective Action Plans

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Finding 42751 (2022-001)
Significant Deficiency 2022
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertific...
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant. Date of Corrective Action: The Organization implemented these procedures in February 2023.
Finding 2022-001 ? Non-compliance with Cash Management Requirements of the Capital Fund Program Corrective Action The Authority will expend the unexpended Capital Fund Program grant proceeds held, prior to drawing down additional funding from Capital Fund Program grant allocations which are budget...
Finding 2022-001 ? Non-compliance with Cash Management Requirements of the Capital Fund Program Corrective Action The Authority will expend the unexpended Capital Fund Program grant proceeds held, prior to drawing down additional funding from Capital Fund Program grant allocations which are budgeted for capital improvements. The Authority?s Executive Director, Jeff Sklet has assumed the responsibility of executing this corrective action as of March 31, 2024.
Finding 42743 (2022-002)
Significant Deficiency 2022
2022-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is n...
2022-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Regarding the review of indirect costs, management acknowledges that our internal control documentation fell short of the necessary standards. While the County?s documents effectively track the indirect costs associated with State and Local Fiscal Recovery Funds (SLFRS), management recognize that we were not utilizing the de minimis rate rule calculations as prescribed by federal regulations. Going forward, the County will ensure that the indirect costs are in full compliance with the de minimis rate rule. The County have established robust controls over indirect costs for SLFRS to mitigate any potential discrepancies and ensure that we are in alignment with federal guidelines by tracking the de minimis indirect cost rates using various spreadsheets and review by multiple approvers. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023
Plan of Action - Revise internal controls and processes related to time tracking and grant reporting to ensure complete and accurate records. Proposed Completion Date - June 30, 2023
Plan of Action - Revise internal controls and processes related to time tracking and grant reporting to ensure complete and accurate records. Proposed Completion Date - June 30, 2023
Finding 42727 (2022-004)
Material Weakness 2022
Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and mainta...
Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and maintain effective internal controls over the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Lori Dawn Dickinson will review the P&E Report to verify that all entries are accurate and true, and I (Heather Perry) will submit the report. Heather Perry Greene County Auditor Anticipated Completion Date: April 30, 2024
The City of Thibodaux was unaware of the federal mandate for procuring engineering services. One project was a supplement to a project that had a portion left off of the initial project. Since the City of Thibodaux already had an engineer in place, a contract amendment with the engineer was executed...
The City of Thibodaux was unaware of the federal mandate for procuring engineering services. One project was a supplement to a project that had a portion left off of the initial project. Since the City of Thibodaux already had an engineer in place, a contract amendment with the engineer was executed. However, this construction project totals over $1.1 million without engineering services; therefore, the City feel it can still substantiate the costs with the use of Coronavirus funding. The City had already decided and executed a contract with a local engineer for the second project before deciding to use Coronavirus funding for the project. However, this construction project totals over $3.7 million without engineering services; therefore, the City feels it can still substantiate the cost with the use of Coronavirus funding. The Finance Director, Jessica Hebert, will work on updating the policy by December 31, 2023.
View Audit 43947 Questioned Costs: $1
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District monitor the Child Nutrition profit made and ensure all expenditures used to operate the program are properly charged to the program. Corrective Action: We will ensure that all eligible costs are c...
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District monitor the Child Nutrition profit made and ensure all expenditures used to operate the program are properly charged to the program. Corrective Action: We will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. Proposed Completion Date: Immediately
2022-004: Compliance with Cost Principles U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the...
2022-004: Compliance with Cost Principles U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Controller have implemented a process to ensure all staff attributed to the grant are submitting a monthly report of their time attributed to grant work. These timesheets are reviewed by the CEO with a double check by the Controller. The Controller will be revising prior attributions of rent expenses based on percentage of attributed staff timesheets. Anticipated Completion Date: Effective July 1, 2023, all current and new staff have been properly trained on the new process for submitting their monthly time sheets. With new accounting software being implemented on October 1, 2023, the correction to the rent expense accounting will be correctly attributed by November 1, 2023. Name of Responsible Person: The CEO and the Controller.
2022-003: Compliance with Cash Management Requirements U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: ...
2022-003: Compliance with Cash Management Requirements U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Controller have implemented a process to submit reimbursement for prior month?s work by conclusion of the following month. The Controller has implemented a process to aggressively follow-up with the state accounting team to ensure the state is holding true to a proper timeline of reimbursement. The Controller utilizes this follow-up messaging to the state to ensure all proper documentation has been assessed properly at each stage of the state?s review process. Anticipated Completion Date: TPREF has implemented this new process as of July 1, 2023.
June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public ...
June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The following findings from the June 30, 2022, schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001: Document Policies and Procedures Over Federal Awards (Significant Deficiency) Criteria or Specific Requirement - OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Employee travel Procurement Subrecipient monitoring and management Condition and Context ? The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Effect - The District is not in compliance with grant requirements. Cause - Weaknesses in the formal documentation of internal controls. Questioned Costs - N/A Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted. Views of Responsible Official and Planned Corrective Action Management agrees with this finding and is actively in the process of resolving this issue. This issue will be resolved by the end of FY23. The District has been working with Clifton Larson Allen LLP to draft policies and procedures for the District. If the Oversight Agency has questions regarding this plan, please call Robert Baxter at 508-252-5000. Sincerely yours, Robert Baxter District Business Manager
Finding 42652 (2022-001)
Significant Deficiency 2022
Recommendation: We recommend the Project review controls to include timely review of year-end financials and surplus cash calculation so surplus cash is deposited timely.
Recommendation: We recommend the Project review controls to include timely review of year-end financials and surplus cash calculation so surplus cash is deposited timely.
Significant Deficiency in Internal Control over Compliance and Other Matters 2022-004 Unallowable Costs U.S. Department of Health and Human Services Child Care and Development Fund Block Grant (CCDF) ? CRSSA (Coronavirus Response and Relieve Supplemental Act) Assistance Listing Numbers: 93.575 R...
Significant Deficiency in Internal Control over Compliance and Other Matters 2022-004 Unallowable Costs U.S. Department of Health and Human Services Child Care and Development Fund Block Grant (CCDF) ? CRSSA (Coronavirus Response and Relieve Supplemental Act) Assistance Listing Numbers: 93.575 Recommendation: We recommend the program work closely with ASD to ensure expenditures are tracked and mapped to the appropriate federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The ECECD ASD Director, CFO and Grants Manager will work with the Federal Program Team to develop formal policies and procedures for grant management to ensure compliance with programmatic grant requirements and track expenditures to ensure costs charged to grants are allowable, necessary, and reasonable. Name(s) of the contact person(s) responsible for corrective action: Ron Lucero, ASD Director; Carmel Pacheco-Aragon, Chief Financial Officer; Grants Manager (TBA); ECECD Program Managers. Planned completion date for corrective action plan: June 30, 2023
View Audit 49019 Questioned Costs: $1
Finding 2022-06 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible expenses internally within a spreadsheet. The spreadsheet incl...
Finding 2022-06 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible expenses internally within a spreadsheet. The spreadsheet included errors in the calculation of allowable expenditures, which were included on the Period 1 report to the Health Resources and Services Administration (HRSA). Responsible Individuals: Tim Hall, HORNE Corrective Action Plan: Ensure that all of the spreadsheets used to track expenses are free of errors. Anticipated Completion Date: 3/31/2023
Finding 2022-05 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible patient care revenues internally within a spreadsheet. The rev...
Finding 2022-05 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible patient care revenues internally within a spreadsheet. The revenues included in the spreadsheet and on the Period 1 report to HRSA, which were utilized to calculate lost revenues, contained an error. Responsible Individuals: Tim Hall, HORNE Corrective Action Plan: Ensure that all of the spreadsheets used to track revenue are free of errors. Anticipated Completion Date: 3/31/2023
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-006: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUT...
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-006: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The Finance Director is aware of the compliance requirement. We gave instructions to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Statement of Concurrence and Responsible Persons: We concur with the auditors' finding. Kristian Rivera Santiago, Finance Director Implementation Date: April 30, 2023. See Corrective Action Plan for chart/table
Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...
Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022
Finding 2022-002: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...
Finding 2022-002: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus ...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective action the auditee plans to take in response to the finding: The following corrective actions are being implemented in response to the finding: 1. Implement a Resource Manager The District has purchased an asset management software to use as a tool to ensure compliance regarding tracking district assets, including laptop computers and other technology devices purchased using ECF funds. The software will provide the District with a centralized tracking system for our technology inventory. When laptops are distributed to school buildings for distribution, the software will be used when checking them out to students and staff using a unique asset tag number. With this software, the district will be able to match laptops and devices to individual students and the historical checkout, maintenance, and assigned location data will be available on all devices in our system and can be available at any time. A student will be issued only one device at a time. 2. Improve Use of Asset Tags The District already places asset tags on high value assets such as equipment and technology devices. Improvements being made include using a unique tag color of asset tag, and using ?ECF? as the first three digits in the asset tag number for technology devices purchased using ECF funds. 3. Procurement and Piggybacking The District is putting the following action steps in place to ensure compliance when entering an interlocal agreement and piggybacking: a. Review of all related board policies and procedures and follow them when procuring goods and services. b. Evaluate all procurement options to determine of piggybacking is the best option, c. Follow the SAO Guide: Piggybacking Under Washington State Law and follow all state law when procuring goods and services. d. Use the piggybacking checklist found in the SAO Guide. e. Pay particular attention to special guidelines and compliance rules for piggybacking when using federal funds. f. Consult with our legal representatives for additional guidance when needed g. Maintain all documentation supporting method of procurement of goods and services. Anticipated date to complete the corrective action: 1. An asset management software has already been purchased and will be implemented with all new technology assets starting with technology devices being distributed to schools this summer. School Library Technicians will be provided training at the start of the new school year in September 2023. 2. An order has already been placed for a new set of asset tags with the series of tag numbers beginning with ?ECF.? 3. The Assistant Superintendent of Finance and Operations, the IT Director, and Maintenance Director, will meet together in July 2023 to review district?s procurement policies and procedures, review the SAO?s Piggybacking Guide and checklist, and review the other procurement guides and resources found in the Resource Library on the SAO website.
View Audit 39523 Questioned Costs: $1
PAYROLL DOCUMENTATION: The Organization concurs with the finding. The Organization has determined it is now staffed appropriately given the resources available and will continue to look for new opportunities to address these findings.
PAYROLL DOCUMENTATION: The Organization concurs with the finding. The Organization has determined it is now staffed appropriately given the resources available and will continue to look for new opportunities to address these findings.
Implemented proper controls where the Title I Coordinator,Wendy, Reed, the General Business Manager, Frankie Tollett, and Bookkeeper, Myra Brand review all program expenditures to ensure they are allowable expenditures. We have contacted DESE for assistance on correcting this. When: July 1, 2023
Implemented proper controls where the Title I Coordinator,Wendy, Reed, the General Business Manager, Frankie Tollett, and Bookkeeper, Myra Brand review all program expenditures to ensure they are allowable expenditures. We have contacted DESE for assistance on correcting this. When: July 1, 2023
View Audit 38287 Questioned Costs: $1
The Organization agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.
The Organization agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.
Planned Corrective Action: The Organization will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of execu...
Planned Corrective Action: The Organization will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of executive management, with the Chief Executive Officer acting as the primary review while the Organization?s Chief Operating Officer will be the designated backup review. For each subsequent reporting period, the Chief Financial Officer and secondary review will prepare written documentation indicating the date and time this process was completed. The documentation will be maintained with the Organization?s financial records. Anticipated Completion Date: 06/30/2023
View Audit 38372 Questioned Costs: $1
Finding 42532 (2022-001)
Significant Deficiency 2022
Mosaic
NE
Significant Deficiency: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the ...
Significant Deficiency: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management included expenses incurred which were not supported by management in relation to prepare, prevent, or respond to coronavirus. Planned Corrective Action: Management agrees with the noted finding. However, Mosaic also incurred and reported unreimbursed expenses attributable to coronavirus of $3,530,376 which could be used to replace the identified costs unrelated to coronavirus. Management will continue to refine its processes to more diligently review expenditures to ensure only those eligible costs incurred are included in future reporting. Planned Completion Date: June 30, 2023 Person Responsible: Scott Hoffman, CFO
Finding 42524 (2022-001)
Significant Deficiency 2022
FY22 Audit Corrective Action Plan: 2022-001 - Allowable Cost/Cost Principal Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The CSD does not have the necessary internal con...
FY22 Audit Corrective Action Plan: 2022-001 - Allowable Cost/Cost Principal Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The CSD does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. FY22 Process: The Five Town CSD had regularly had each employee paid with federal money sign a semi-annual certification and that certification is maintained in the employee?s personnel file under Contracts. The CSD believes that these certifications had been pulled from the files by the prior business manager in an effort to compile compliance paperwork to the Maine DOE for reimbursement purposes. New Process: In addition to our practice of requiring compliance from the employee or supervisor with direct knowledge of the employee?s time and effort, we are preserving a digital copy in our federal funds cash management folders as well at attaching the document to the employee?s digital record so they are preserved and available for federal grant and audit compliance. Time and Effort records will be reconciled semi-annually with the general ledger documentation of grant funded salary expenditures. Responsibility: The Business Manager, Peter Orne, and Human Resources Director, Monica Gallagher, are responsible for the execution of the plan and subsequent reconciliation. Completion Date: This is an ongoing process and semi-annual certification for July 2022 to December 2022 has been reconciled.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Fede...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported 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: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Randy Lybyer, Director of Financial Services 1294 Chestnut Street Clarkston, WA 99403-0070 (509) 769-5538 Corrective action the auditee plans to take in response to the finding: The Clarkston School District welcomes the State Auditor?s Office review of federal wage rate requirements in our use of federal funds for the Grantham Elementary HVAC construction project. We agree with the auditor?s findings that our internal control structure was inadequate to ensure compliance with wage rate requirements. The following internal control processes have been implemented effective immediately. 1. Identify public works projects and other contracts that require compliance with federal wage rate requirements through regular communication with District administrators and maintenance/operations management staff. 2. Complete and enhance the Districts contracts checklists for agreements entered into with contractors, agencies or purchasing cooperatives for the contraction of public works projects. 3. Consult with ESD, OSPI, and SAO to assure proper and complete terms are included in agreement documentation. 4. Collect and review weekly Certified Payroll Reports from contractors and subcontractors upon commencement of applicable projects until completion. 5. Confirmation of receipt and review of Certified Payroll Reports shall be verified prior to vendor payments. A contributing factor to this internal control weakness was turnover in key compliance positions during the time the contracts were being processed and construction was commencing. Anticipated date to complete the corrective action: Immediately
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