Corrective Action Plans

Finding 530000 (2024-032)

None 2024

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles § 200.102 § 200.207 § 200.403 § 200.430

Program: AL 84.048 – Career and Technical Education – Basic Grants to States – Allowability Corrective Action Plan: The Nebraska Department of Education’s Office of Career, Technical, and Adult Education will carry out the following actions to improve procedures to ensure that all payments are su...

Program: AL 84.048 – Career and Technical Education – Basic Grants to States – Allowability Corrective Action Plan: The Nebraska Department of Education’s Office of Career, Technical, and Adult Education will carry out the following actions to improve procedures to ensure that all payments are supported by adequate documentation: Provide ongoing technical assistance to subrecipients and NDE staff to ensure they are familiar with and fully informed on the documentation necessary to process reimbursement for all types of expenditures. Ensure all subrecipients have a stipend policy in writing. Conduct regular desk audits to ensure subrecipients are adhering to all applicable state and federal laws and regulations. Contact: Katie Graham, Sydney Kobza, Teri Sloup Anticipated Completion Date: June 2025

View Audit 348113 Questioned Costs: $1

Finding 529993 (2024-039)

None 2024

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.405 § 200.430

Program: AL 93.778 - Medical Assistance Program; AL 93.959 - Block Grants for Prevention and Treatment of Substance Abuse; AL 93.767 - Children’s Health Insurance Program; AL 93.575 – Child Care and Development Block Grant; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutri...

Program: AL 93.778 - Medical Assistance Program; AL 93.959 - Block Grants for Prevention and Treatment of Substance Abuse; AL 93.767 - Children’s Health Insurance Program; AL 93.575 – Child Care and Development Block Grant; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: The entire payroll process is being reviewed and changes will be made. Contact: Heather Arnold Anticipated Completion Date: 12/30/2025

View Audit 348113 Questioned Costs: $1

Finding 529992 (2024-038)

Significant Deficiency 2024

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.403 § 200.405 § 200.430

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – A...

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Social Services Block Grant; AL 93.767 – Children’s Health Insurance Program; AL 93.778 – Medical Assistance Program; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: Time and Effort: Agency has submitted retroactive PACAP amendment (complete). For the IST Fiscal Projects Admin cost center, a time study will no longer be utilized, and the hours will be treated as General IST Administration without direct grant allocations. RMTS Allocations: Agency has clarified with staff what the “Non-DHHS Activities” selection pertains to (complete). Labor Hours Statistics: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Recipient Counts: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025

View Audit 348113 Questioned Costs: $1

Finding 529991 (2024-037)

Significant Deficiency 2024

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.403 § 200.405 § 200.511

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Soci...

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Social Services Block Grant; AL 93.778 – Medical Assistance Program; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025

View Audit 348113 Questioned Costs: $1

Finding 529985 (2024-002)

Significant Deficiency 2024

Alpine Achievers Initative

CO

Questioned Costs Allowable Costs / Cost Principles

Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Charging of unallowable costs and activities occurred due to a staff error and the final review of all expenditures prior to submitting report/reimbursement requests did not ide...

Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Charging of unallowable costs and activities occurred due to a staff error and the final review of all expenditures prior to submitting report/reimbursement requests did not identify and correct this issue as it was included as part of payroll. Management will continue to strengthen financial oversight to prevent similar errors in the future. Since the audit finding, management has engaged a CPA firm with expertise in federal grants to provide bookkeeping and CPA services. This firm is well-versed in federal grant regulations and would have identified the AmeriCorps Education Award charge as unallowable before submission. Additionally, management has taken proactive measures to cross-train staff on this error, ensuring that multiple team members are aware of the restrictions on charging such costs to the grant. This training ensures that, should a similar unusual circumstance arise in the future, staff will recognize the issue and flag it before submission. Moving forward, Alpine Achievers Initiative will implement enhanced review processes to verify that all expenditures align with the Uniform Guidance and grant guidelines before reimbursement requests are submitted. Contact and Completion Date: Megan Strauss (megan@alpineachievers.org) is the primary contact, and the Executive Director at Alpine Achievers Initiative The correction action is expected to be resolved before the end of the next fiscal year-end of July 31, 2025.

View Audit 348100 Questioned Costs: $1

Finding 529982 (2024-001)

Significant Deficiency 2024

Thompson Child & Family Focus

NC

Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency

Temporary Assistance for Needy Families – Assistance Listing No. 93.558 and Foster Care Title IV-E - Assistance Listing No. 93.658 Recommendation: Management uses full time equivalent reports to determine what percentage of time spent should be allocated to the federal grant. During testing of payro...

Temporary Assistance for Needy Families – Assistance Listing No. 93.558 and Foster Care Title IV-E - Assistance Listing No. 93.658 Recommendation: Management uses full time equivalent reports to determine what percentage of time spent should be allocated to the federal grant. During testing of payroll expenses, we noted that one employee was not listed on the full time equivalent report for one month. We recommend that management implement a review process that compares the employees on the full time equivalent report to the list of active employees to ensure all employees are included in the full time equivalent report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The CFO will review the full time equivalent reports to ensure all employees are included in the full time equivalent reports. Additionally, general ledgers will be reviewed for all Federal spending against the full time equivalent reports to ensure consistency. Name(s) of the contact person(s) responsible for corrective action: Laura Stein, Chief Financial Officer Planned completion date for corrective action plan: March 31, 2025

View Audit 348093

Finding 529935 (2024-004)

Significant Deficiency 2024

Westview School Corporation

IN

Allowable Costs / Cost Principles Subrecipient Monitoring

Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers: S010A210014, S010A2200014, S010A230014 Pass-Through ...

Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers: S010A210014, S010A2200014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Significant Deficiency Condition: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principle requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Context: Semiannual certifications are required by the pass-through agency. The required supporting documentation (Personnel Activity Reports, Semi-Annual Certifications, or equivalent documentation) for 4 of 40 payroll transactions selected for testing was not maintained properly. Payroll expenditures account for approximately $1.264 million of total program expenditures of $1.318 million. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has established monthly grant meetings beginning July 2023 with Morgan Stout, Director of Curriculum, Instruction, and Assessment. Meetings include discussions on grant applications and timelines, reasonable, allowable, and allocable grant expenditures, benchmarking/grant progress, and requesting grant reimbursements. Review of grant-funded positions and their time and effort has been incorporated into these meetings to ensure the required supporting documentation is collected and maintained. This Corrective Action was completed on February 5, 2025.

View Audit 348004

Finding 529914 (2024-003)

Significant Deficiency 2024

Municipality of Naranjito

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The authorized personnel understand the reporting requirements. We are in the process of training additional personnel to have more resources to comply with all reporting requirements. The Finance Department is working with external consultants to address this situation and be able to comply with all reports as required. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529885 (2024-002)

Material Weakness 2024

Town of Nantucket, Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin ...

Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools

View Audit 347918 Questioned Costs: $1

Finding 529841 (2024-001)

Material Weakness 2024

Grant County Board of Education

WV

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Responsible personnel will ensure required prior approval for all projects involving federal funds is obtained prior to moving forward with all federally funded projects.

View Audit 347868 Questioned Costs: $1

Finding 529774 (2024-001)

Significant Deficiency 2024

Jewish Family Service of Colorado, Inc.

CO

Allowable Costs / Cost Principles Cash Management Period of Performance § 200.303 § 200.305

Condition: There was no evidence of a system of internal control over the cash management requirements, including a written policy related to reimbursement of funds on a per-refugee basis. In addition, it was noted that reimbursement was requested prior to incurring expenses on a per-refugee basis....

Condition: There was no evidence of a system of internal control over the cash management requirements, including a written policy related to reimbursement of funds on a per-refugee basis. In addition, it was noted that reimbursement was requested prior to incurring expenses on a per-refugee basis. There were also refugee costs coded incorrectly within the general ledger. Planned Corrective Action: Financial policies will be updated to include cash management requirements to ensure expenditures are incurred, including any required per client expenditures, prior to reimbursement requests. Subsequent to year end a new process was put in place to compare the individual refugee ledgers to the reimbursement request to ensure no expenditures were requested in advance and that individual refugee costs were coded to the correct general ledger account. Contact person responsible for corrective action: Linda P. Foster, CEO Anticipated Completion Date: Refugee ledger reconciliation process completed 2/1/2025 Policy approval and implementation to be completed by 5/1/2025

View Audit 347774

Finding 529772 (2024-001)

Significant Deficiency 2024

Monument Health, Inc.

SD

Questioned Costs Allowable Costs / Cost Principles § 200.303

Federal Agency Name: Department of Homeland Security Federal Financial Assistance Listing #97.036 Program Name: COVID-19 Disaster Grants - Public Assistance Finding Summary: Audit testing identified eleven instances where contract labor costs were over claimed under the program due to a calculation...

Federal Agency Name: Department of Homeland Security Federal Financial Assistance Listing #97.036 Program Name: COVID-19 Disaster Grants - Public Assistance Finding Summary: Audit testing identified eleven instances where contract labor costs were over claimed under the program due to a calculation error. Monument Health's methodology for identifying contract labor attributable to COVID to be based upon identifying total contact labor and multiplying by the percentage of COVID patient days as a percentage of total patient days. The methodology also identified certain cost centers were to be excluded from the calculation, including behavioral health and med/surg nursing. Based upon review of management's allocation percentage, it was noted the behavioral health and med/surg nursing COVID patient days were included within the total COVID patient days; therefore, a higher percentage of COVID patient days to total patient days was calculated. The calculation percentage was then utilized to calculate contract labor attributable to COVID for contract labor costs identified from July 2, 2022 through May 11, 2023. Responsible Individuals: Austin Willuweit, Chief Financial Officer Jen Schmaltz, Vice President of Finance Corrective Action Plan: Monument Health will review future calculations for consistency and accuracy. Anticipated Completion Date: June 30, 2025

View Audit 347766 Questioned Costs: $1

Finding 529770 (2024-002)

Material Weakness 2024

Allegany County, Maryland

MD

Allowable Costs / Cost Principles HUD Housing Programs Reporting

The County did not submit semi-annual status reports by the due dates and the reports were late by a few days. Management has discussed with staff and a plan will be developed to ensure reports and signatures will be prepared and submitted by the due dates.

View Audit 347745

Finding 529763 (2024-001)

Significant Deficiency 2024

Employee & Family Resources, Inc.

IA

Allowable Costs / Cost Principles § 200.430

CORRECTIVE ACTION PLAN March 19, 2025 U.S. Department of Health an-d Human Services Employee & Family Resources, Inc. respectfully submits the following corrective action plan for the year ended 06/30/24. Name and address of independent public accounting firm: BerganKDV, Ltd.; 220 Park Ave South; St...

CORRECTIVE ACTION PLAN March 19, 2025 U.S. Department of Health an-d Human Services Employee & Family Resources, Inc. respectfully submits the following corrective action plan for the year ended 06/30/24. Name and address of independent public accounting firm: BerganKDV, Ltd.; 220 Park Ave South; St. Cloud, MN 56301 Audit period: July 1, 2023 - June 30, 2024 he finding from the scheduleoflindmgs and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Award Finding Significant Deficiency Finding 2024-001: Proper Support for Payroll Cost Allocations Recommendation: We recommend that the Organization utilize the time and effort reporting system that ensures payroll costs are charged to federal awards based on actual hours worked and to train employees to properly code their hours. If actual hours are not used, management should review and adjust salary allocations periodically to align with documented time records. Action Taken: We concur with the recommendation. Information from the time and effort reporting system will support the payroll costs for the year July 1, 2024 - June 30, 2025. Beginning July 1, 2025, payroll costs charged to federal awards will be based on actual hours worked during the calendar month. Additional training has been conducted with staff and supervisors. Questions regarding this plan can be addressed to me at 515.471.2360. Sincerely, Tammy Hoyman CEO

View Audit 347720

Finding 529756 (2024-001)

Significant Deficiency 2024

St. Hope Public Schools

CA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.514

Controls will be implemented for future reporting and the School will have the opportunity to correct the reporting errors in the subsequent periods.

View Audit 347714

Finding 529720 (2024-002)

Significant Deficiency 2024

Public Education & Business Coalition

CO

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

On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to d...

On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to develop and maintain a clear inventory of required documents for each stipend award. • Resident File Management: Residency Department will establish a consistent and complete portfolio of documents for each student educator, including applications, agreements, award letters, diligence documents, and relevant correspondence. • Manager Review & Approval: Residency managers will review and attest to the completeness of each Resident File with documented approvals. • Disbursement Authorization: Finance & Accounting Department will work with the Residency Department to implement a formalized process to formalize and document requests to the Finance and Accounting Department for fund disbursement, including documentation of Residency Department manager approval. • Monthly Reconciliation: Finance & Accounting Department and Residency Department will conduct monthly reconciliations of all stipend disbursements to ensure accuracy and completeness. • Independent Oversight: Require approval of monthly reconciliations by an authorized manager who is not responsible for either approving, processing, or reconciling disbursements, or any combination thereof.

View Audit 347620

Finding 529683 (2024-001)

Material Weakness 2024

City of Taylor, Michigan

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Condition: The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Planned Corrective Action: The community development manager will submit his/her payroll time records to either ...

Condition: The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Planned Corrective Action: The community development manager will submit his/her payroll time records to either the outside consultant or Chief of Staff who will review and approve accordingly before being charged to the grant. Contact person responsible for corrective action: Joan Hennessey (Outside Consultant) or Dan Bzura (Chief of Staff). Anticipated Completion Date: 3/12/2025

View Audit 347590 Questioned Costs: $1

Finding 529681 (2024-002)

Material Weakness 2024

Better Waterworks, Inc.

LA

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

Management Response: Management acknowledges that federal grant proceeds were not posted to the designated grant revenue account and were instead recorded as water sales. However, a grant revenue account was already established for these funds, and this was an error in posting rather than a lack of...

Management Response: Management acknowledges that federal grant proceeds were not posted to the designated grant revenue account and were instead recorded as water sales. However, a grant revenue account was already established for these funds, and this was an error in posting rather than a lack of proper account setup. The grant in question has now been fully expended and closed, so there will be no further transactions related to this specific award. Corrective Action Plan: Proper Posting Procedures – Going forward, any future federal grant funds will be recorded in the designated grant revenue account to ensure proper classification. Self-Review Process – The individual responsible for accounting will implement a self-review process to verify that all grant-related transactions are correctly posted. Person Responsible for Corrective Action: Becky Pullin, CFO Northeast Louisiana Utilities Anticipated Completion Date: March 31, 2025

View Audit 347582

Finding 529654 (2024-001)

Material Weakness 2024

West Memphis School District #4

AR

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Reference 2024-001 Contact Person: Eric Foister, Superintendent Joyce Lowery, Special Education Bookkeeper will receive all signed approval for expenditures from Lynell McGruder, Director of Special Education before the expenditures are ordered. Once all items have been verified and received, Mrs....

Reference 2024-001 Contact Person: Eric Foister, Superintendent Joyce Lowery, Special Education Bookkeeper will receive all signed approval for expenditures from Lynell McGruder, Director of Special Education before the expenditures are ordered. Once all items have been verified and received, Mrs. McGruder will review and sign invoice giving approval to pay all invoices. The district will establish purchase order and payment policy procedures. Anticipated completion date: June 30, 2025.

View Audit 347548

Finding 529504 (2024-007)

Material Weakness 2024

Cannelton City School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303 § 200.403

FINDING 2024-007 Finding Subject: Covid-19-Education Stabilization Fund-Allowable Costs/Cost Principles Summary of Finding: This finding claims federal awards were not in compliance with the terms and conditions as well as the allowable cost compliance requirements. Additionally, the School corporat...

FINDING 2024-007 Finding Subject: Covid-19-Education Stabilization Fund-Allowable Costs/Cost Principles Summary of Finding: This finding claims federal awards were not in compliance with the terms and conditions as well as the allowable cost compliance requirements. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. The reason we spent the money the way we did is because the IDOE approved our budget. We spent exactly as it was approved not knowing that we could not spend it on items or services that were being paid for prior to the grant’s application. If it was not supposed to be spent this way, then IDOE should have never approved it. To prevent noncompliance going forward, the school’s grant administrator will review disbursements of the program to ensure they were not spent on items or services that were in place prior to the grant’s application. Description of Corrective Action Plan: To prevent noncompliance going forward, the school’s grant administrator will review disbursements of the program to ensure they were not spent on items or services that were in place prior to the grant’s application. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.

View Audit 347515 Questioned Costs: $1

Finding 529487 (2024-004)

Material Weakness 2024

Cannelton City School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403

FINDING 2024-004 Finding Subject: Child Nutrition Cluster-Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Payments made based on statements or no supporting documentation. The School corporation did not properly implement a process to identify and assess internal...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster-Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Payments made based on statements or no supporting documentation. The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Invoices are already being given to the Corporation Treasurer monthly and are being attached to each Accounts Payable Voucher to show exactly what is being paid for. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: The noncompliance was corrected as of January 2025. The additional controls will be implemented by August 2025.

View Audit 347515 Questioned Costs: $1

Finding 529434 (2024-001)

None 2024

Central Pennsylvania Workforce Development Corporation

PA

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

Corrective Action Taken: The formula in question has been corrected. Further, in order to prevent any issues happening again, key cells in the document have been locked (password protected) and TRUE/FALSE checks have been added. These TRUE/FALSE checks will serve as an additional method to ensure th...

Corrective Action Taken: The formula in question has been corrected. Further, in order to prevent any issues happening again, key cells in the document have been locked (password protected) and TRUE/FALSE checks have been added. These TRUE/FALSE checks will serve as an additional method to ensure that the formulas are pulling correctly and with conditional formatting to serve as a color warning when something is wrong. If the formula is working correctly, the TRUE checks will show; if the formula is not working correctly, the check will show FALSE in bright red, indicating that there is a problem. The check fields will also be protected so they can not be inadvertently changed.

View Audit 347450

Finding 529427 (2024-001)

Significant Deficiency 2024

Hawaii Health & Harm Reduction Center

HI

Allowable Costs / Cost Principles Eligibility

March 18, 2025

View Audit 347434

Finding 529427 (2024-001)

Significant Deficiency 2024

Hawaii Health & Harm Reduction Center

HI