Corrective Action Plans

Finding 565662 (2024-003)

Material Weakness 2024

Community Action Partnership of North Dakota Inc.

ND

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

2024-003 Subrecipient Monitoring and Allowable Costs – Material Weakness Person responsible for corrective action – Andrea Olson, Executive Director Corrective action planned – CAPND has a comprehensive monitoring plan to monitor all grantsupported activities in accordance with program rules relativ...

2024-003 Subrecipient Monitoring and Allowable Costs – Material Weakness Person responsible for corrective action – Andrea Olson, Executive Director Corrective action planned – CAPND has a comprehensive monitoring plan to monitor all grantsupported activities in accordance with program rules relative to SSVF program including rules established by the VA, those established by CAPND, and by 2CFR Part 200. Planned implementation date of corrective action – June 18, 2025

View Audit 359346

Finding 565532 (2024-004)

Significant Deficiency 2024

It's Time Texas, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan: Healthier Texas has initiated corrective action to establish internal control procedures that align with the Uniform Guidance and the applicable Compliance Supplement. Lonnicia Maxwell, SVP of Operations, and Asawar Sajid, Accountant, will oversee the review and correction of...

Corrective Action Plan: Healthier Texas has initiated corrective action to establish internal control procedures that align with the Uniform Guidance and the applicable Compliance Supplement. Lonnicia Maxwell, SVP of Operations, and Asawar Sajid, Accountant, will oversee the review and correction of unallowable costs to ensure compliance going forward. Healthier Texas has made the requested revisions to our travel policy to include that gratuities are unallowable. Healthier Texas has updated our travel policy to provide clarity around employee meals and per diem rates

View Audit 359326 Questioned Costs: $1

Finding 565527 (2024-006)

Significant Deficiency 2024

Southern Fulton School District

PA

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

The finding from Section III – 2024-006 General Ledger System Condition: The District did not track the federal expenditures within the general ledger system, or if they were, the business office was unaware of the process and was not using the correct expenditures to claim as eligible expenditures...

The finding from Section III – 2024-006 General Ledger System Condition: The District did not track the federal expenditures within the general ledger system, or if they were, the business office was unaware of the process and was not using the correct expenditures to claim as eligible expenditures. Views of Responsible Officials and Planned Corrective Actions: Southern Fulton School District has hired a Certified Public Accountant (CPA) as the Chief Financial Officer (CFO) as of 4/1/2025 who will be responsible for ensuring that the general ledger system is utilized to track all federal expenditures.

View Audit 359322

Finding 565501 (2024-004)

Significant Deficiency 2024

Highland Falls-Fort Montgomery Central School District

NY

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

Finding & Recommendation 2024-004: As per C.R. 170.2 of the Commissioner's Regulations, Purchase Orders must be established to encumber approved budget items for each expenditure in advance of the expenditure. For the ARP Summer Enrichment grant, Purchase Orders were created after the dates of servi...

Finding & Recommendation 2024-004: As per C.R. 170.2 of the Commissioner's Regulations, Purchase Orders must be established to encumber approved budget items for each expenditure in advance of the expenditure. For the ARP Summer Enrichment grant, Purchase Orders were created after the dates of service and the district did not have sufficient internal controls in place to ensure Purchase Orders are created in accordance with the above noted regulation. It is recommended that the District's written procedures addressing internal controls with respect to program requirements be followed to ensure the District is in compliance at all times. Corrective Action: The district concurs and understands the importance of maintaining internal controls in accordance with Commissioner Regulations. By June 30, 2025, Assistant Superintendent Christopher Carballo will review with Business Office Staff the existing procedures for the creation of purchase orders in advance of the expenditure. Additionally, Asst. Superintendent Carballo will review these procedures with clerical staff across the district involved in the creation of purchase orders and will remind district administrators at the start of the new fiscal year that purchase orders need to be established in advance for all expenditures.

View Audit 359289 Questioned Costs: $1

Finding 565500 (2024-005)

Significant Deficiency 2024

Highland Falls-Fort Montgomery Central School District

NY

Allowable Costs / Cost Principles § 200.430

Finding & Recommendation 2024-005: As per 2 CFR, part 430(i)(l) of the Office of Management and Budget's Uniform Grant Guidance, charges to Federal Awards for salaries and wages must be based on records that accurately reflect the work performed. The district did not complete Federal payroll certifi...

Finding & Recommendation 2024-005: As per 2 CFR, part 430(i)(l) of the Office of Management and Budget's Uniform Grant Guidance, charges to Federal Awards for salaries and wages must be based on records that accurately reflect the work performed. The district did not complete Federal payroll certification until May 2024 and did not have sufficient internal controls in place to ensure the certification process was being performed. It is recommended the district's written procedures addressing internal controls with respect to the program requirements be followed to ensure the district tis in compliance at all times. Corrective Action: The district concurs and understands the importance of maintaining internal controls in accordance with 0MB Uniform Grant Guidance. By June 30, 2025, Assistant Superintendent Christopher Carballo will review the existing procedure for Federal payroll certification with Business Office staff to ensure compliance in the future.

View Audit 359289

Finding 565487 (2024-039)

Significant Deficiency 2024

Commonwealth of Massachusetts

MA

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

MASSACHUSETTS EMERGENCY MANAGEMENT AGENCY 2024-039 COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Agency review and enhance procedures and controls to ensure that costs charged to the program are all...

MASSACHUSETTS EMERGENCY MANAGEMENT AGENCY 2024-039 COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Agency review and enhance procedures and controls to ensure that costs charged to the program are allowable, approved, and accounted for properly in the Commonwealth’s accounting system. Action taken in response to finding: MEMA is recognizing the importance of documentation and internal controls. This current fiscal year an Internal Control Group was formed to review, create and overhaul what is needed or needed to be updated. The team primary stakeholders is made up of the CFO, Legal Counsel, Assistant Director for Recovery and Mitigation and Emergency Management Grants Supervisor. We are making the completion of updated Policies and Procedures a priority to address the findings such as the ones being pointed out as a critical piece to the success of the agency going forward. We have found that there has been much to update, and we are doing our best to deliver these much-needed documents as soon as possible. Name(s) of the contact person(s) responsible for corrective action: Randall Lui Planned completion date for corrective action plan: End of the Federal Fiscal Year 9/30/2025

View Audit 359283

Finding 565475 (2024-034)

Significant Deficiency 2024

Commonwealth of Massachusetts

MA

Eligibility Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2024-034 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it properly monitors high-risk providers and that it maint...

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2024-034 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it properly monitors high-risk providers and that it maintains documentation that claims are paid only to eligible providers. Action taken in response to finding: Providers who are identified as high risk, are sent for fingerprinting. Once the fingerprinting results are received, they are scheduled for a site visit. Business Support Services have reinforced with staff that the site visit must follow the fingerprinting results. Additionally, a checklist will be created for all high-risk providers to ensure that all required steps in the process are completed at enrollment, revalidation or when they are identified as having a credible allegation of fraud or appropriate overpayment. Name(s) of the contact person(s) responsible for corrective action: Janice Wadsworth, MassHealth Director Provider Operations Keith West, Director Special Projects Business Support Services and Chris Silva, Manager Provider Enrollment Business Support Services. Planned completion date for corrective action plan: The checklist will be complete by July 2025.

View Audit 359283

Finding 565433 (2024-013)

Significant Deficiency 2024

Commonwealth of Massachusetts

MA

Allowable Costs / Cost Principles § 200.303 § 200.430

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2024-013 WIOA Cluster - Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: The Department should update its procedures and controls and perform additional training over time and effort reporting to ensure that payroll costs charged to th...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2024-013 WIOA Cluster - Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: The Department should update its procedures and controls and perform additional training over time and effort reporting to ensure that payroll costs charged to the program are based on actual time and effort and a combination code that is allowable under the program. The Department should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Action taken in response to finding: EOLWD Finance continues to address time and effort reporting compliance through targeted training and system enhancements. Ongoing training is provided for new staff to ensure they correctly enter combo codes that align with the activities performed. To strengthen oversight, a custom report has been developed to identify employees missing combo codes each week, allowing Finance staff to proactively follow up and ensure proper time charging weekly. Looking ahead, Finance will collaborate with departments in the upcoming fiscal year to update labor distribution profiles, ensuring that employees are defaulted to the correct combo codes for accurate and efficient time reporting. Name(s) of the contact person(s) responsible for corrective action: Sarah Shannon, Ken Luke, Anna Yong, Vina Yung Planned completion date for corrective action plan: 12/31/2025

View Audit 359283

Finding 565430 (2024-012)

Significant Deficiency 2024

Commonwealth of Massachusetts

MA

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

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2024-012 WIOA Cluster - Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend the Agency review and enhance procedures and controls to ensure that costs charged to the program are allowable, approved, and accounted for properly...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2024-012 WIOA Cluster - Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend the Agency review and enhance procedures and controls to ensure that costs charged to the program are allowable, approved, and accounted for properly in the Commonwealth’s accounting system. Action taken in response to finding: During the review, supporting documentation for certain expenditure adjustments (EX) could not be located. Since then, the department has taken steps to strengthen internal controls and improve documentation practices. Under new management, enhanced oversight procedures have been implemented, requiring all expenditure adjustments to undergo review and approval by multiple levels of management and staff. To ensure transparency and audit readiness, all supporting documentation is now stored in a centralized and accessible SharePoint repository. Additionally, revised procedures are being integrated into the department's standard operating protocols to support ongoing monitoring. These updates are designed to ensure that all future adjustments are properly documented, allowable under applicable federal regulations, and readily available for review. Name(s) of the contact person(s) responsible for corrective action: Ken Luke Planned completion date for corrective action plan: 9/30/2025

View Audit 359283

Finding 565402 (2024-006)

Significant Deficiency 2024

Kearsarge Elderly Housing, Inc.

NH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensu...

The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 3/28/25 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 359276

Finding 565400 (2024-005)

Significant Deficiency 2024

Kearsarge Elderly Housing, Inc.

NH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The Director of Affordable Housing will document job duties for each position in the department. The Director will be sure that staff are recording duties performed on their timesheet. Anticipated Completion Date: 3/28/25 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 359276

Finding 565385 (2024-001)

Material Weakness 2024

Dearborn Housing Commission

MI

HUD Housing Programs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan: The Accounts Receivable of $1.6 million for the Capital Fund Program was drawn down from eLOCCS on November 27th, 2024. Additionally, the new Executive Director has gained access to eLOCCS.

View Audit 359245

Finding 565375 (2024-001)

None 2024

Umass Memorial Health Care, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.318 § 200.324

2024-001 Procurement Cluster: Not applicable Grantor: Department of Health and Human Services (DHHS) Award Name: Congressionally Directed Spending Award Number: 6 CE1HS52894‐01‐04, 6 CE1HS52345‐01‐05 Award Year: FY2024 Assistance Listing Number: 93.493 Assistance Listing Title: Congressional Dire...

2024-001 Procurement Cluster: Not applicable Grantor: Department of Health and Human Services (DHHS) Award Name: Congressionally Directed Spending Award Number: 6 CE1HS52894‐01‐04, 6 CE1HS52345‐01‐05 Award Year: FY2024 Assistance Listing Number: 93.493 Assistance Listing Title: Congressional Directives Pass-through Entity: Not applicable In accordance with 2 CFR 200.318 the System must maintain procurement records of sufficient detail that include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. For two of two of the auditors’ selections sufficient documentation was not retained from the time of procurement during fiscal year 2023 to demonstrate sole source justification or the competitive bidding process for these samples. For one mammography technology asset, documentation of sole source vendor justification was not documented and retained by the System following Policy HA-50-42, Capital Equipment Requests. For the second selection, while competitive bids were obtained, management did not adequately retain documentation to support the vendor ultimately selected for the selected hardware component and the other bids obtained. Management has reviewed the Capital Equipment Request policy and the related capital request process and will reinforce the need to adhere to existing policies and the importance of retaining appropriate documentation during fiscal year 2025. Primary responsibility of implementing the Corrective Action Plan for this finding rests with Brian Huggins, Senior Vice President of Finance, Corporate Controller, (508) 334-0252.

View Audit 359222

Finding 565337 (2024-001)

Significant Deficiency 2024

Cook County, Illinios

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.208 § 200.305

To address the identified non-compliance with timely subrecipient payments, the Cook County State’s Attorney Ofﬁce has implemented an internal invoice submission form designed to streamline and formalize the invoice processing workflow. This form is now utilized by all business managers and program ...

To address the identified non-compliance with timely subrecipient payments, the Cook County State’s Attorney Ofﬁce has implemented an internal invoice submission form designed to streamline and formalize the invoice processing workflow. This form is now utilized by all business managers and program managers, who have been trained and granted functional access to ensure consistent and accurate usage. Additionally, a dedicated SharePoint site has been established to manage and monitor the invoice submission process. This platform allows for real-time tracking of invoice numbers, amounts, vendor names, and payment statuses, thereby enhancing transparency and accountability. These measures collectively aim to strengthen internal controls, improve communication among parties involved, and ensure compliance with federal cash management requirements moving forward. Party(ies) responsible for overseeing the corrective action plan for the grant programs: - Nader Abusumayah, Chief Accountant, nader.abusumayah2@cookcountysao.org, 312.603.1840 The department plans on completing the above corrective action on 6/1/2025.

View Audit 359160

Finding 565304 (2024-002)

Significant Deficiency 2024

Big Cities Health Coalition

MD

Allowable Costs / Cost Principles § 200.430

Views of Responsible Officials: Our Federal funds from January 1 to July 31, 2024, were subcontracts with two partners, NACCHO and ASTHO. Each was a flat fee agreement where we were not required to maintain timesheets for contracted work. Where more work was needed than covered by a contract, BCHC u...

Views of Responsible Officials: Our Federal funds from January 1 to July 31, 2024, were subcontracts with two partners, NACCHO and ASTHO. Each was a flat fee agreement where we were not required to maintain timesheets for contracted work. Where more work was needed than covered by a contract, BCHC used other funds to cover salary. As of August 1, 2024, when we were in receipt of a direct Federal award, we did implement timesheets for effort tracking. While we do track hours work in accordance with what has been budgeted, we continue to supplement all projects (Federal and nonFederal) with additional funds. That said, we have revisited time tracking with our staff and anticipate enhanced accuracy of time capture. Further, from August to December we used a standardized 160 hours for monthly allocations as the denominator to determine payroll percentage per project. We have now started using actual hours per period for those pay periods that have more than 80 hours or months that have more than 160 hours. The implementation of a new allocation format is now in effect, and along with increased diligence on effort tracking across our team, we believe we will enhance accuracy.

View Audit 359141

Finding 565297 (2024-003)

None 2024

Nutrition Education Services, Inc.

LA

Questioned Costs Allowable Costs / Cost Principles

Recommendation: The Executive Director must ensure that any amended budgets for salaries are properly reflected in the accounting system before processing the payroll that includes the change. Copies of the payroll that is budgeted for administrative salaries should be provided for review and to ...

Recommendation: The Executive Director must ensure that any amended budgets for salaries are properly reflected in the accounting system before processing the payroll that includes the change. Copies of the payroll that is budgeted for administrative salaries should be provided for review and to ensure that the correct pay rate is used for computing payroll expenditures.

View Audit 359131 Questioned Costs: $1

Finding 565136 (2024-002)

Material Weakness 2024

County of Stanislaus

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

US Department of Agriculture Supplemental Nutrition Assistance Program – Assistance Listing No. 10.561 Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, includin...

US Department of Agriculture Supplemental Nutrition Assistance Program – Assistance Listing No. 10.561 Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Explanation of disagreement with audit finding There is no disagreement with the audit finding. Corrective Action taken in response to finding The County includes procedures to test for suspension and debarment as part of its procurement processes. County Purchasing and the Auditor-Controller’s office will train departments to document the test for suspension and debarment prior to issuing any purchase orders. Name(s) of the contact person(s) responsible for corrective action Chris Barnes, Assistant Auditor-controller, (209) 525-5787 Planned completion date for corrective action plan June 30, 2026

View Audit 359070

Finding 565127 (2024-004)

Material Weakness 2024

West Virginia School of Osteopathic Medicine Clinic, Inc. D/b/a Robert C. Byrd Clinic

WV

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303

Finding 2024-004 Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allow...

Finding 2024-004 Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Period of Performance Finding Summary: Some expenditures were not fully supported by underlying documentation. In addition, some of the expenditures tested did not have documentation of the review and approval of the allocation of the expenditure to the federal program. The Clinic also calculated their indirect cost rate based on the total grant budget and claimed an equal amount of indirect costs per month instead of calculating the indirect cost rate per direct expenditures for each month. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: Management agrees with the finding and has reviewed the operating procedures of Robert C. Byrd Clinic. Furthermore, we have implemented procedures to retain expenditure listings and other support for federal awards as well as the related review. The Clinic began retaining expense reconciliations for all Grants. Anticipated Completion Date: July 1, 2024

View Audit 359059

Finding 565026 (2024-002)

Significant Deficiency 2024

Hancock Rural Telephone Corporation

IN

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

Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made...

Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made it clear to the senior leadership team that as part of this error was driven by two separate functions submitting data for this funding support, all communications internal and external reporting must run through the Finance department going forward. This will allow a central check function that will have historical data submissions with invoices and work order reference checks to ensure expenses are submitted one time only. Finance will be the control point going forward doing these validation checks.

View Audit 358920

Finding 564783 (2024-001)

Significant Deficiency 2024

The Parenting Center

TX

Allowable Costs / Cost Principles Cash Management Reporting

Subject: Management Response to FY 2024 Single Audit finding 2024-001 Based on changes in The Parenting Center personnel assigned to the Federal Grant programs in early 2024, a decision was made for staff to be cross trained on similar grant programs. In this situation, TPC lost a few key personnel,...

Subject: Management Response to FY 2024 Single Audit finding 2024-001 Based on changes in The Parenting Center personnel assigned to the Federal Grant programs in early 2024, a decision was made for staff to be cross trained on similar grant programs. In this situation, TPC lost a few key personnel, and restructuring was done by cross-training so that there should always be a trained employee that could step from one Youth program to the other and also grant directors that were familiar with each of the Federal Grant programs. In doing this, personnel costs for some individuals have to be spread across multiple grants in a given pay period. That spread is tracked and calculated based on time sheets prepared by the employee and approved by their supervisor. At the beginning of the 2024 fiscal period, if a grant employee used PTO, their PTO continued to be charged to the grant they had been hired under and not spread according to time sheets, since the budgets had been prepared in October 2023 with that job basis. However, at the beginning of the new grant year in October 2024, it appeared more equitable to spread PTO for a grant employee based on the FTE they were budgeted in each grant. The PTO is not earned in one pay period, so I do not believe using the time sheet that could fluctuate between grants each pay period matches how they earn the PTO as well as using the FTE percentage does. The alloca􀆟on of time was not smooth throughout the year, but the change was made as practice made it clear that the second method was a more accurate depiction of what was happening. We are commitied to the spread as it was being done at the end of FY 2024. Starting FY 2025, our internal control procedures specify allocations of hours worked being based on the employee time sheets and allocations of PTO being based on the FTE assignments of the employee.

View Audit 358840

Finding 564769 (2024-005)

Significant Deficiency 2024

Unified School District No. 431 Hoisington, Kansas

KS

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

SIGNIFICANT DEFICIENCY 2024-005 – Education Stabilization Fund – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Condition Of the 51 transactions tested, 9 were found to not meet elements of allowability. Recommendation The District should carefully review all charges to t...

SIGNIFICANT DEFICIENCY 2024-005 – Education Stabilization Fund – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Condition Of the 51 transactions tested, 9 were found to not meet elements of allowability. Recommendation The District should carefully review all charges to the federal award in order to ensure that sufficient supporting documentation has been obtained, that correct payments are being made, and that no unreasonable or unnecessary charges exist. Comments on the Finding The District is aware of the oversight and has implemented procedures to prevent this in the future. Actions Taken As of the date of this notice, individual purchases will be more accurately screened to ensure that the purchases meet the federal guidance for usage of the funds.

View Audit 358831 Questioned Costs: $1

Finding 564747 (2024-004)

Material Weakness 2024

Stillwater County

MT

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

Response: Project numbers will be utilized for the grant programming from this point further so that the income and expenses will be more easily defined and isolated for reporting.

View Audit 358820

Finding 564744 (2024-002)

Material Weakness 2024

City of Oxford, Mississippi

MS

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

2024-002 a. Contact person responsible for corrective action: Police Chief Jeff McCutchen and Kim Richardson b. Description of corrective action to be taken: The City has already implemented additional controls for verification of attendance lodging and travel reimbursements. c. Anticipated com...

2024-002 a. Contact person responsible for corrective action: Police Chief Jeff McCutchen and Kim Richardson b. Description of corrective action to be taken: The City has already implemented additional controls for verification of attendance lodging and travel reimbursements. c. Anticipated completion date of corrective action: This was implemented on October 11, 2024.

View Audit 358818 Questioned Costs: $1

Finding 564663 (2024-003)

Material Weakness 2024

Pioneer Resources, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2024-003: MATERIAL WEAKNESS—Transit Services Programs Cluster Payroll Procedures U.S. Department of Transportation Pass-through Entity: Michigan Department of Transportation Assistance Listing Numbers: 20.516 and 20.521 Award Numbers: 215509NI, 215541NI, 220776NI and 221303NI Award Year ...

Finding 2024-003: MATERIAL WEAKNESS—Transit Services Programs Cluster Payroll Procedures U.S. Department of Transportation Pass-through Entity: Michigan Department of Transportation Assistance Listing Numbers: 20.516 and 20.521 Award Numbers: 215509NI, 215541NI, 220776NI and 221303NI Award Year End: September 30, 2024 Recommendation: The Organization should follow its established procedures to ensure that payroll records, including manual and electronic, are properly and timely filed and maintained in accordance with the Organization’s written record retention policy so that they can be readily located when needed. Action Taken: Staff responsible for these tasks will be educated on the importance of following the Organization’s policy. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.

View Audit 358795 Questioned Costs: $1

Finding 564650 (2024-003)

Material Weakness 2024

Teach.org Inc.

CA

Allowable Costs / Cost Principles § 200.303

Auditor’s Recommendation: All disbursements charged to the federal award should have documentation to support internal controls performed for allowable activities and cost principles. Written policies and procedures should be designed and implemented for documentation of internal controls performed ...

Auditor’s Recommendation: All disbursements charged to the federal award should have documentation to support internal controls performed for allowable activities and cost principles. Written policies and procedures should be designed and implemented for documentation of internal controls performed for allowable activities and cost principles. Corrective Action: TEACH.org will write a policy to address internal controls for allowable activities and cost principles. TEACH staff will obtain training on allowable activities and cost principles related to Federal awards. After training, TEACH staff will review all documentation of internal controls and allowability and make changes to our policies as needed to properly document our internal controls. Responsible for Corrective Action: TEACH.org Deputy Chief of Staff will review documentation on Federal grant allowable activities and cost principles. Once the review is completed, DCoS will review all fiscal policies and add or edit our policies as needed to address proper documentation of internal controls performed for allowable activities and cost principles. Anticipated Completion Date: TEACH.org DCoS will conclude review of available documentation by September 30, 2025 and conclude their review of TEACH fiscal policies by December 31, 2025.

View Audit 358749

Corrective Action Plans

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