Corrective Action Plans

Finding 1165554 (2024-214)

Material Weakness 2024

State of Idaho

ID

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.400

Finding 2024-214: The Department does not have documented internal controls for cash draws and requested reimbursement for the same $175,500 grant expenditure twice. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, whic...

Finding 2024-214: The Department does not have documented internal controls for cash draws and requested reimbursement for the same $175,500 grant expenditure twice. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures, including those for federal grant compliance. The duplicate payment in question was issued but not redeemed. The issuance was to a similar, but incorrect, vendor name and was caught by staff before it was sent to the vendor. The transaction was cancelled in Luma but was not properly recorded in the following draw request. Fiscal staff now perform a thorough review of transactions before a loan draw is finalized in Luma, reconciling the transactions from the Loans and Grants Tracking System (LGTS) to the information generated in the Luma draw invoice. The reconciling and supporting documentation from LGTS is attached to the Luma draw invoice. Anticipated Corrective Action Date: January 31, 2026 Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov

View Audit 376229

Finding 1165553 (2024-213)

Material Weakness 2024

State of Idaho

ID

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding 2024-213: The Department did not have documentation to support the verification that grant subrecipients were not suspended or debarred. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gap...

Finding 2024-213: The Department did not have documentation to support the verification that grant subrecipients were not suspended or debarred. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures. Along with these changes, the grants and contracts teams have been combined to help with oversight and consistency. This is particularly valuable when contracting or procuring goods or services with grant or federal funds. The agency utilizes a routing slip or checklist that includes a suspension and debarment check, which will be used and reviewed prior to entering into a covered transaction. This check will be done, and documented, regardless of whether the solicitation is through our Department, or the State Division of Purchasing. Anticipated Corrective Action Date: December 31, 2025. Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov

View Audit 376229

Finding 1165552 (2024-212)

Material Weakness 2024

State of Idaho

ID

Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.303 § 200.400

Finding 2024-212: The Department’s Indirect Cost Rate Proposal (ICRP) contained multiple errors. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In sum...

Finding 2024-212: The Department’s Indirect Cost Rate Proposal (ICRP) contained multiple errors. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures, including those for federal grant compliance. The agency has new staff that will be preparing and submitting the indirect cost rate proposal this year and will take the auditor’s recommendations very seriously in our development and preparation. We have reached out to our federal oversight agency for assistance and direction Page 2 of 3 and are committed to maintaining a file with all supporting documentation used to compile and prepare the proposal, as required by 2 CFR 200. Anticipated Corrective Action Date: January 31, 2026 Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov

View Audit 376229

Finding 1165544 (2024-209)

Material Weakness 2024

State of Idaho

ID

Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding 2024-209: The Department does not have documented internal controls for the Title I Grants to Local Educational Agencies (Title I) Assessment and Integrity Guide. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The Assessment and Accountability team has implemented...

Finding 2024-209: The Department does not have documented internal controls for the Title I Grants to Local Educational Agencies (Title I) Assessment and Integrity Guide. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The Assessment and Accountability team has implemented a process whereby the staff documents their approval in writing, and then the Director documents her approval in writing as well. Those approvals were taking place previously, and now there is a formalized, written process. Anticipated Corrective Action Date: Fall 2025 Responsible for Corrective Action: Gideon Tolman Chief Financial Officer gtolman@sde.idaho.gov 208-332-6874

View Audit 376229

Finding 1165540 (2024-207)

Material Weakness 2024

State of Idaho

ID

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.511

Finding 2024-207: The summary schedule of prior findings required by Uniform Guidance did not accurately include all information required by section 2 CFR 200 511(b). Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The State Controller’s Office acknowledges and agrees with...

Finding 2024-207: The summary schedule of prior findings required by Uniform Guidance did not accurately include all information required by section 2 CFR 200 511(b). Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The State Controller’s Office acknowledges and agrees with this finding. The office will work closer with the agencies to ensure we get the same information provided to the auditors and have the correct statuses along with the needed information when not corrected. The office will also dedicate a position to the findings follow up and corrective action plans from other agencies. Anticipated Corrective Action Date: The State Controller’s Office will complete the corrective actions by June 30, 2025. Responsible for Corrective Action: Tiffini LeJeune Phone: 208-334-3100 tlejeune@sco.idaho.gov 700 West State St., Fl. 5 Boise, ID 83720

View Audit 376229

Finding 1165512 (2024-201)

Material Weakness 2024

State of Idaho

ID

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.400

Finding 2024-201: Multiple errors were identified in the amounts reported on the Rehabilitation Services Administration (RSA) reports required for the Rehabilitation Services-Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: These ...

Finding 2024-201: Multiple errors were identified in the amounts reported on the Rehabilitation Services Administration (RSA) reports required for the Rehabilitation Services-Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: These errors in quarterly and final RSA-17 reports are acknowledged, and immediate measures are being taken to address root causes: Accurate Financial Reporting: ICBVI will develop detailed procedures to ensure all amounts reported on federal forms are reconciled to supporting documentation in the accounting system (Luma) prior to submission. Review and Oversight: A two-person review process will be formalized, ensuring every report is checked for accuracy by a knowledgeable reviewer before submission. Documentation and Training: Supporting documentation for all line items will be archived securely. Staff will receive training in federal grant reporting standards. Anticipated Corrective Action Date: 1-15-26 Responsible for Corrective Action: Corey Bresina, Administrative Services Manager, 208-639-8369, cbresina@icbvi.idaho.gov

View Audit 376229

Finding 1165409 (2024-001)

Material Weakness 2024

Mother Lode Job Training Agency

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Late Submission of the Single Audit - (Significant Deficiency) Management's Response: Management acknowledges the finding and concurs with the auditor’s recommendation. The delay in conducting the single audit and submitting the SF-SAC Data Collection Form was due to significant timing challenges dr...

Late Submission of the Single Audit - (Significant Deficiency) Management's Response: Management acknowledges the finding and concurs with the auditor’s recommendation. The delay in conducting the single audit and submitting the SF-SAC Data Collection Form was due to significant timing challenges driven by an extraordinary hardship: the complete turnover of the agency’s fiscal team during the audit period. This resulted in the loss of seasoned staff with deep institutional knowledge of complex WIOA fund accounting requirements, including the blending and braiding of more than 25 distinct funding sources—each with separate rules, timelines, and compliance obligations. Despite hiring experienced accounting professionals and bringing in expert support from other Workforce Development Boards, it was not feasible to finalize the financial statements and complete the audit within the original deadline. The agency has since been granted an extension by the EDD Compliance Review Office. In response, the agency has begun strengthening internal controls, establishing more detailed fiscal procedures, and implementing cross-training protocols to ensure continuity of financial reporting. These improvements are designed to protect the organization from future disruptions and ensure that Single Audit reporting packages and required data collection forms will be submitted to the Federal Audit Clearinghouse within required timelines moving forward. The Agency has since taken steps to strengthen internal controls over the financial reporting and audit process. Management is committed to ensuring that future single audit reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the required deadlines. Estimated Completion Date: March 31, 2026 Responsible Party: Dale L. Stone Controller, Mother Lode Job Training

View Audit 376076

Finding 1165406 (2024-001)

Material Weakness 2024

Cascade Columbia Fisheries Enhancement Group

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management's Response: Management acknowledges the finding. The delay in submitting the data collection form (SF-SAC) to the Federal Audit Clearinghouse was due to inadequate internal controls over monitoring federal filing deadlines. Management has implemented a formal compliance calendar and assig...

Management's Response: Management acknowledges the finding. The delay in submitting the data collection form (SF-SAC) to the Federal Audit Clearinghouse was due to inadequate internal controls over monitoring federal filing deadlines. Management has implemented a formal compliance calendar and assigned responsibility for tracking and submitting Single Audit reporting requirements. Management will also perform periodic reviews to ensure future filings are submitted timely in accordance with Uniform Guidance. Estimated Completion Date: 01/01/2026 Responsible Party: Shelly Swanson, Finance Manager

View Audit 376034

Finding 1165365 (2024-004)

Material Weakness 2024

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-004: The Company does not have effective internal controls or consistently follow the written policies and procedures over federal awards. CORRECTIVE ACTION: Alamo is seeking training and support to improve internal controls and policies and procedures for oversight of federal awards. The Board of Directors is providing oversight and researching recommendations to ensure adequate internal controls are functioning. Alamo currently has a Memorandum of Understanding with a non-profit corporation for a potential acquisition or merger who will provide expertise and guidance to improve controls and implement adequate policies and procedures.

View Audit 375928

Finding 1165363 (2024-002)

Material Weakness 2024

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Material Weakness Reporting

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-002: Inadequate internal controls for Alamo Corporate. CORRECTIVE ACTION: Alamo has hired consultants to help improve controls over financial reporting. Alamo currently has a Memorandum of Understanding with a non-profit corporation for a potential acquisition or merger who will provide expertise and guidance to improve controls and implement adequate policies and procedures.

View Audit 375928

Finding 1165349 (2024-001)

Material Weakness 2024

Alamo Area Mutual Housing Association

TX

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-001: Management Company’s internal control and procedures over financial reporting. CORRECTIVE ACTION: Alamo has hired an outside consultant to review the management company’s internal controls and policies and procedures.

View Audit 375928

Finding 1165307 (2024-004)

Material Weakness 2024

Murray County

MN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review th...

Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from all contractors and subcontractors for compliance with the Davis‐Bacon Act and Title 29 U.S. Code of Federal Regulations Part 5 and ensure documentation exists to support monitoring of and compliance with this requirement. Anticipated Completion Date: January 1, 2025

View Audit 375877

Finding 1165303 (2024-002)

Material Weakness 2024

Winslow Village II INC

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Vil...

2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Village II Inc. Due to the unique nature of the circumstances that created the delay in reporting in a timely manner the situation is unlikely to be repeated. Planned Implementation Date of Corrective Action: In progress Person Responsible for Corrective Action: Marianne Correia, General Manager

View Audit 375855

Finding 1165277 (2024-005)

Material Weakness 2024

Ohio County Fiscal Court

KY

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.317 § 200.318 § 200.327

In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to sa...

In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to say the projects were open and that bids were to be received by a certain date. The ad was improperly ran but not intentionally. We will double check all items going to bid. If an item is sent by any department it will be double checked at the Judge Executive's office. If it originates here it will be double checked by the treasurer's office.

View Audit 375819

Finding 1165086 (2024-001)

Material Weakness 2024

Knox County District Board of Health

OH

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

To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providin...

To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providing mandatory training for staff and contractors on wage determination and reporting procedures, and establishing a centralized compliance team to monitor ongoing projects. Certified payroll submissions will be reviewed for accuracy, and any violations will be promptly addressed through wage restitution and documentation updates. Clear communication channels will be maintained with subcontractors and employees to reinforce expectations and encourage reporting of concerns. This proactive approach will help safeguard workers’ rights and uphold regulatory standards.

View Audit 375306

Finding 1165068 (2024-001)

Material Weakness 2024

Caresouth Carolina, Inc.

SC

Reporting Internal Control / Segregation of Duties

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover...

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover has been due to the retirement of our Chief Financial Officer who had been with the organization for over thirty years. We made the decision to fill the CFO position vacated by the retiring CFO with the currently employed Controller. Although this transition has been in process for approximately a year, we recognize the need for ongoing training and support. We will ensure this. • Additionally, we have recruited a Staff Accountant with a start date of February 2025 to support accounting needs. • Although with this recruitment there are no Finance staff vacancies, we are evaluating to determine if we need to increase current staffing. In closing, we will support turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. Additionally, we plan to finalize our internal balancing and financial reporting by August 31st thereby allowing for more time to complete the annual financial statement audit. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Ann M. Lewis Chief Executive Officer

View Audit 375217

Finding 1164945 (2024-003)

Material Weakness 2024

Eve, INC

MI

Allowable Costs / Cost Principles Material Weakness Reporting

Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish r...

Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish robust processes. To address this finding, the following actions are underway: - By December 31, 2025, management, with the expertise of the outsourced CPA firm, will implement a comprehensive record retention policy tailored to federal award management. This policy will outline retention periods, storage protocols, and access requirements, ensuring all documentation is systematically organized and readily available. - For fiscal year 2025, the outsourced CPA firm is assisting in the creation and retention of adequate reconciling schedules to support all grant draw requests, aligning our processes with federal compliance standards. - The outsourced CPA firm is also supporting the development of detailed procedure manuals for federal award processes and the implementation of a document management system to centralize and secure critical records. These efforts will mitigate the risks associated with staff turnover and ensure continuity of operations. - By December 31, 2025, management will formalize a succession planning process for key positions involved in federal award management, incorporating cross-training of staff under the guidance of our CPA firm to facilitate knowledge transfer and operational resilience. The transition to our outsourced accounting provider addresses the root causes of this finding by bringing specialized expertise and structured processes to our federal award management. We are confident that these actions will result in sustainable improvements and full compliance with federal requirements. Anticipated completion date for these initiatives is December 31, 2025. Anticipated completion date is December 31, 2025.

View Audit 374870

Finding 1164867 (2024-002)

Material Weakness 2024

Blue Ride Health Center, Inc.

VA

Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely ...

BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely manner in the future.

View Audit 374716

Finding 1164863 (2024-001)

Material Weakness 2024

Blue Ride Health Center, Inc.

VA

Subrecipient Monitoring Internal Control / Segregation of Duties

We believe the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Going forward, management will maintain supporting schedules and prepare timely rec...

We believe the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Going forward, management will maintain supporting schedules and prepare timely reconciliations to the general ledger on a monthly basis. Required adjustments will be communicated to the management of the accounting function and posted to the general ledger. Management will conduct a final review of the monthly financials prior to finalization, ensuring all requested correcting adjustments have been made and any unnatural balances have been investigated and corrected.

View Audit 374716

Finding 1164846 (2024-001)

Material Weakness 2024

Advanced Housing Inc.

NJ

Significant Deficiency Internal Control / Segregation of Duties

Management will review contracts at year end and record appropriate corresponding revenue for cost reimbursement contracts to ensure it is recorded properly.

View Audit 374686

Finding 1164805 (2024-004)

Material Weakness 2024

East Central Vermont Telecommunications District

VT

Subrecipient Monitoring Reporting Significant Deficiency

Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticabl...

Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticable to have the reports tie back to the general ledger accounts Corrective Action: The District will work with the granting Agency to get the form to properly report on a quarterly basis. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025/Ongoing

View Audit 374610

Finding 1164804 (2024-003)

Material Weakness 2024

East Central Vermont Telecommunications District

VT

Cash Management Material Weakness Reporting

Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. F...

Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025

View Audit 374610

Finding 1164803 (2024-002)

Material Weakness 2024

East Central Vermont Telecommunications District

VT

Reporting Internal Control / Segregation of Duties

Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relev...

Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relevant to be included in the SEFA. Corrective Action: The District is now better informed as far as what needs to be included in the SEFA. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025

View Audit 374610

Finding 1164798 (2024-007)

Material Weakness 2024

Mayes County

OK

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...

We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

View Audit 374603

Finding 1164796 (2024-017)

Material Weakness 2024

Mayes County

OK

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...

We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

View Audit 374603

Corrective Action Plans

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