Corrective Action Plans

Finding 7088 (2021-006)

Significant Deficiency 2021

NY

Reporting Allowable Costs / Cost Principles § 200.303

In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.

View Audit 9115

Finding 6624 (2021-007)

Significant Deficiency 2021

Sunny Vista Living Center

CO

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

We recommend that management review all expenditures for federal awards for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all supporting documentation is properly maintained and all errors are identified and corrected timely. The Organization co...

We recommend that management review all expenditures for federal awards for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all supporting documentation is properly maintained and all errors are identified and corrected timely. The Organization concurs with this recommendation. Management will review calculations and supporting documentation for all expenditures for federal awards to ensure accuracy in future reporting.

View Audit 8554

Finding 6623 (2021-006)

Significant Deficiency 2021

Sunny Vista Living Center

CO

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

We recommend the Organization put processes in place to ensure accurate portal reporting under the grant. We also recommend monitoring future reporting within the portal to ensure the allocation of expenses attributable to coronavirus and lost revenues are accurately updated. The Organization con...

We recommend the Organization put processes in place to ensure accurate portal reporting under the grant. We also recommend monitoring future reporting within the portal to ensure the allocation of expenses attributable to coronavirus and lost revenues are accurately updated. The Organization concurs with this recommendation. Management will implement a control over the preparation and review over the completion and submission of the special reports to the government website. The submission will be prepared and documented and will be reviewed by another experienced individual. Any comments will be documented and followed up by staff documenting and evidencing the review.

View Audit 8554

Finding 6203 (2021-001)

Material Weakness 2021

Frederick Health Inc.

NJ

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

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Ser...

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461 COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Award Period of Performance: February 4, 2020 – April 5, 2022 Planned corrective action: Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $212,481.35 for accounts that were identified to have insurance as the result of this review. Projected completion date: This review was completed on 3/23/23.

View Audit 8165

Finding 6161 (2021-004)

Material Weakness 2021

Clayton County Community Services Authority, Inc.

GA

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.327 § 200.328 § 200.510

Management Response to Audit Comment # 2021-004 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PERPARATION, PROPER APPROVAL OF DISBURSEMENTS, GRANT CLOSE-OUT PROCEDURES AND REQUIRED REGULATORY REPORTING. POLICIES AND PROCEDURES SHOULD BE IMPROVED LOW INCOME HOME ENERGY ASSISTANCE PROGRAM HEAD START AND ...

Management Response to Audit Comment # 2021-004 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PERPARATION, PROPER APPROVAL OF DISBURSEMENTS, GRANT CLOSE-OUT PROCEDURES AND REQUIRED REGULATORY REPORTING. POLICIES AND PROCEDURES SHOULD BE IMPROVED LOW INCOME HOME ENERGY ASSISTANCE PROGRAM HEAD START AND EARLY HEAD START PROGRAMS Federal Assistance Listing: 93.568 and 93.600 Responsible Person: G. Keith Williams Anticipated Completion Date: December 31, 2023 / On-Going Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the need for improved internal controls over financial statement preparation. Management believes that the proper approval of disbursements was adhered to during the reporting period with minimal deviation and continues to ensure proper policies are followed. Federal reports (SF425’s, LIHEAP) were filed during this period and may not have been properly reviewed during the course of this audit. For example, the LIHEAP reports were reconciled with the assistance of the State Program Specialist to ensure proper return of funds as requested by the funding agency. Management reserves the right to discuss this further as needed for the purpose of this finding. Adequate fiscal personnel staff has continued to be a challenge for the agency as management has done an exhaustive search for additional fiscal personnel and made job offers to qualified individuals only to have them decline the offer at the last moment. We have just offered the position of General Ledger Accountant to an individual and they are expected to start in two weeks. This will assist the CFO in the area of financial controls and reporting. It should also be noted that all bank reconciliations are current and being completed in a timely manner as dictated by our policies and procedures. Management continues to ensure all federal, state, and local and local regulatory reports and completed and submitted in a timely manner. As stated previously, the CFO worked directly with the State LIHEAP Program Staff to ensure proper reporting and reconciliation before returning unused funds.

View Audit 8079

Finding 5692 (2021-005)

Significant Deficiency 2021

Fairfield Memorial Hospital Association

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Hospital claimed and reported COVID-19-related supply expenses within the HHS Provider Relief Fund portal that were eligible to be reimbursed via other sources due to not reducing the amount of COVID-19 supply related expenses by the internally calculated Medicare reimbursement rate. Corrective...

The Hospital claimed and reported COVID-19-related supply expenses within the HHS Provider Relief Fund portal that were eligible to be reimbursed via other sources due to not reducing the amount of COVID-19 supply related expenses by the internally calculated Medicare reimbursement rate. Corrective Action Plan: While errors were identified within the COVID-19 expenses reported by the Organization, calendar year 2020 lost revenues, calculated using a budget approved prior to March 27, 2020, result in total lost revenues of $5,115,335. 2020 lost revenues alone more than substantiate the $4,503,732 of Provider Relief Funds recognized by the Hospital, regardless of any errors identified in COVID-19 expenses. Going forward, the Hospital will work to improve controls surrounding the tracking of COVID-19 related expenses and will ensure an individual, independent from the tracking of COVID-19 expenses, is reviewing reported expenses for accuracy and reasonableness. Personnel Responsible for Corrective Action: Kathleen Bunting, Chief Executive Officer; kjbrnmsn@hotmail.com; 618-842-2611. Anticipated Completion Date: Change is in process and full adoption is anticipated at time of next portal submission, if any.

View Audit 7666 Questioned Costs: $1

Finding 5691 (2021-004)

Material Weakness 2021

Fairfield Memorial Hospital Association

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Hospital elected to use lost revenues calculation Option II, Budget to Actual. Option II requires that an approved budget prior to March 27, 2020, which covers the entire period of availability, be utilized to calculate lost revenues. While the budget period relating to calendar year 2020 was ...

The Hospital elected to use lost revenues calculation Option II, Budget to Actual. Option II requires that an approved budget prior to March 27, 2020, which covers the entire period of availability, be utilized to calculate lost revenues. While the budget period relating to calendar year 2020 was approved prior to March 27, 2020, the budget period relating to calendar year 2021 was approved subsequent to March 27, 2020. Thus, the budget approved prior to March 27, 2020 did not cover the entire period of availability and the budget relating to calendar year 2021 was not approved within required time parameters. Additionally, there were certain errors discovered within the calculation due to the inclusion of nonpatient revenues and the exclusion of bad debts. Corrective Action Plan: The finding identified is a result of confusion over information required to be input into the portal. It was the Hospital’s intention to rely entirely upon those lost revenues related to calendar year 2020. Calendar year 2020 lost revenues calculated using a budget approved prior to March 27, 2020, result in total lost revenues of $5,115,335. Lost revenues alone more than substantiate the $4,503,732 of Provider Relief Funds recognized by the Hospital. Going forward, the Hospital will continue to improve its understanding of the guidance related to lost revenue reporting and work with their external advisors to ensure future portal submissions, if any, are compliant with said guidance. While the Hospital will ensure compliance with submission requirement in any future required submissions, if any, the Hospital considers the lost revenues and COVID-19 related expenses incurred by the Hospital sufficient in substantiating those Provider Relief Funds received and reported on within the period in question. Personnel Responsible for Corrective Action: Kathleen Bunting, Chief Executive Officer; kjbrnmsn@hotmail.com; 618-842-2611. Anticipated Completion Date: Change is in process and full adoption is anticipated at time of next portal submission, if any.

View Audit 7666 Questioned Costs: $1

Finding 4377 (2021-001)

Material Weakness 2021

City of East Point, Georgia

GA

Allowable Costs / Cost Principles Reporting

Finding 2021-01 - Related to the Financial Statements Reported in accordance with Government Auditing Standards and Related to Federal Awards Statement of Condition: The required annual audits of the financial statements for the years ended June 30,2021 and 2022 were not completed and submitted to t...

Finding 2021-01 - Related to the Financial Statements Reported in accordance with Government Auditing Standards and Related to Federal Awards Statement of Condition: The required annual audits of the financial statements for the years ended June 30,2021 and 2022 were not completed and submitted to the federal and state governments within the time frames required by Federal Regulations and the State of Georgia. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated (O.C.G.A) §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed, and a copy forwarded to the state auditor within 189 days after the close of the local government's fiscal year end. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Management's Response: The City engaged a public accounting firm to audit the financial statements for fiscal years ended June 30,2021 and 2022. The audit of the financial statements for the fiscal year ended June 30,2021 has been completed and will be submitted, as required, within the next 30 days. The audit of the financial statements of the fiscal year ended June 30,2022 is in process.

View Audit 6800

Finding 4302 (2021-005)

Significant Deficiency 2021

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024

View Audit 6651

Finding 4251 (2021-002)

Material Weakness 2021

City of Turlock

CA

Questioned Costs Cash Management Procurement, Suspension & Debarment

• Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: As part of the drawdown process the City has developed a drawdown cover sheet that lists the draws by each respective Federal Award Identification Number and supporting documentation for the drawdown. Subseq...

• Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: As part of the drawdown process the City has developed a drawdown cover sheet that lists the draws by each respective Federal Award Identification Number and supporting documentation for the drawdown. Subsequent to review performed by the Transit Manager and the Principal Accountant, the cover sheet will require a signature of each approving the draw and providing proof of review. • Anticipated Completion Date: 6/30/2024

View Audit 6555 Questioned Costs: $1

Finding 2829 (2021-005)

Material Weakness 2021

U.s. Civilian Research and Development Foundation

VA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.460

CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees o...

CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees on CRDF Global’s issue escalation opportunities. • Determine impacts in all applicable time periods. • Implement correction(s) and communicate with impacted stakeholders.

View Audit 4768

Finding 2715 (2021-002)

Material Weakness 2021

Lasa

WA

Allowable Costs / Cost Principles Material Weakness

Finding 2021-001 is applicable to the major program. We will require supervisors' review of time reported for each funding source and require written approval on timesheets before processing of payroll. We will require written approval of the payroll before direct deposits are processed. We anticipa...

Finding 2021-001 is applicable to the major program. We will require supervisors' review of time reported for each funding source and require written approval on timesheets before processing of payroll. We will require written approval of the payroll before direct deposits are processed. We anticipate the completion date of the corrective action plan by December 31, 2023. The Executive Director, Jason Scales will be responsbile for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact him at 253-581-8689 or jason@lasawa.org.

View Audit 4622

Finding 2459 (2021-002)

Significant Deficiency 2021

Community Action Program Committee, Inc.

FL

Allowable Costs / Cost Principles Reporting

Effective June 2022, the Committee contracted with a new outsourced CFO and he has established a reporting and submission calendar which includes our indirect cost plan.

View Audit 4236

Finding 2108 (2021-003)

Significant Deficiency 2021

Independent Resources, Inc.

DE

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

FINDING #2021-003 – Lack of Expenditure Support and Evidence of Approval for Federal Expenditures Name of Contact Person Despina Wilson, Executive Director Management’s Response/Corrective Action The Organization has created a policy that mandates a meticulous review of federal spending by the Execu...

FINDING #2021-003 – Lack of Expenditure Support and Evidence of Approval for Federal Expenditures Name of Contact Person Despina Wilson, Executive Director Management’s Response/Corrective Action The Organization has created a policy that mandates a meticulous review of federal spending by the Executive Director, with additional approval from the Board of Directors for amounts exceeding specified limits. Detailed reports of federal expenditures are regularly submitted to the Board, promoting transparency and accountability. Comprehensive documentation and compliance with relevant laws and regulations are emphasized. This policy underscores Independent Resources Inc.'s commitment to prudent financial governance, regulatory compliance, and effective utilization of federal funds.

View Audit 3659

Finding 2046 (2021-002)

Material Weakness 2021

Elkhart and St. Joseph Counties Head Start Consortium

IN

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

We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying sup...

We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying support for what the gift card purchases were ultimately used to fulfill the grant purpose. • Submit the required documentation to the Indiana Department of Revenue to affirm the entity’s tax position as exempt to provide to vendors to ensure sales tax is not charged on purchases.

View Audit 3569 Questioned Costs: $1

Finding 1820 (2021-007)

Material Weakness 2021

Athens Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding Number: 2021-007 Planned Corrective Action: The new Fiscal Procedure Manual addresses reconciliation of cash, bank to book and sets the procedure for staff to complete monthly reconciliations which are to be reviewed by the Executive Director always and periodically presented to the Board fo...

Finding Number: 2021-007 Planned Corrective Action: The new Fiscal Procedure Manual addresses reconciliation of cash, bank to book and sets the procedure for staff to complete monthly reconciliations which are to be reviewed by the Executive Director always and periodically presented to the Board for review. The finding for Adjustment will be forwarded to the engaged accounting firm for assessment and advice on how to accomplish that. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Stan W. Popp, Acting Executive Director

View Audit 3185

Finding 1793 (2021-006)

Material Weakness 2021

Bristol Bay Borough, Alaska

AK

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of co...

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of completing the FY 2023 audit timely. Completion Date: March 2024

View Audit 3119

Finding 1792 (2021-005)

Material Weakness 2021

Bristol Bay Borough, Alaska

AK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.516

Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record r...

Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record retention policies and procedures. Completion Date: December 2023

View Audit 3119 Questioned Costs: $1

Finding 1578 (2021-004)

Material Weakness 2021

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indi...

Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. Key Task / Action Items Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. Resources Coronavirus Relief Fund (CRF) PHE-Testing and Contact Tracing 2 CFR Section 200.302 (a) of the Uniform Guidance 2 CFR Section 200.403 Puerto Rico Department of Health; Guidelines for the Writing of Proposals and Request for Funds Directed to the Research System Project for the Municipal Case Investigation and Contact Case Investigation and Municipal Contact Tracing System Project Response to COVID-19. Lead Staff Finance’s Director Federal Program Directors Completion date Estimated completion date of December 31, 2023. Actual Completion Date In progress Implementation Progress/Comments The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF and PR Department of Health for these purposes. Coronavirus Relief Fund (CRF) Public Health Emergency (PHE) (Testing and Contact Tracing). According to the information obtained from Mr. Carlos R. Nazario Barreto, Senior Business Consultant of the SAB Consulting, regarding the compliance of the Municipality, we were provided with the table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact (SMIRC) of the Municipality of Añasco. The referred table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact of the Municipality of Añasco was send to the external auditor as part of this Corrective Action Plan. The detailed table is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.

View Audit 2817

Finding 1577 (2021-003)

Material Weakness 2021

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports...

Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports the compliance with reporting requirements Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF for these purposes according to Coronavirus Relief Fund (CRF) Transfer Application Assistance Program to Municipalities. The detailed report, “Assistance Program to Municipalities Program Closure Report-Añasco” dated 4/11/2023 was send to the external auditor as part of this Corrrective Action Plan. The detailed report is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.

View Audit 2817

Finding 1243 (2021-008)

Material Weakness 2021

Kentucky State University

KY

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

The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to pre...

The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to prevent future miscalculations.

View Audit 2371 Questioned Costs: $1

Finding 1013 (2021-009)

None 2021

City of Novato

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.

View Audit 1921

Finding 577 (2021-008)

None 2021

Okfuskee County

OK

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.318 § 200.84

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work with the County Emergency Management Coordinator to ensure quarterly reports are filed on time., Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119 Questioned Costs: $1

Finding 576 (2021-007)

Material Weakness 2021

Okfuskee County

OK

Allowable Costs / Cost Principles Special Tests & Provisions Period of Performance § 200.303

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Inform...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119

Finding 575 (2021-006)

Material Weakness 2021

Okfuskee County

OK

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

Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicat...

Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commissioner Chairman - James Yandell

View Audit 1119

Corrective Action Plans

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