Corrective Action Plans

Finding 389656 (2022-001)

Material Weakness 2022

Satchmo Plaza Branch of Central City Housing Development, Inc.

LA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

CCEOC advertised for audit services in January 2023 and did not receive a response. After consulting with our Board, recommendations were made to directly solicit capable firms. CCEOC was able to engage a new firm in April 2023. Due the unfamiliarity with the organization, voluminous amounts of in...

CCEOC advertised for audit services in January 2023 and did not receive a response. After consulting with our Board, recommendations were made to directly solicit capable firms. CCEOC was able to engage a new firm in April 2023. Due the unfamiliarity with the organization, voluminous amounts of information was required, creating a number of challenges to our part-time accounting staff.

View Audit 300559

Finding 388420 (2022-003)

Material Weakness 2022

Christus Health

TX

Questioned Costs Eligibility Period of Performance

Finding 2022-003 Identification of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027 COVID – 19 Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Award Numbers: Good Shepherd, pass-through Gregg County: SKM_C55822012711390 ...

Finding 2022-003 Identification of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027 COVID – 19 Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Award Numbers: Good Shepherd, pass-through Gregg County: SKM_C55822012711390 Trinity Mother Frances, Pass-through Smith County: Not available Santa Rosa, Pass-through the City of San Marcos: Not available Award Period of Performance: Good Shepherd, pass-through Gregg County, September 1, 2021 – November 30, 2021 Trinity Mother Frances, Pass-through Smith County, October 1, 2021 – November 30, 2021 Santa Rosa, Pass-through the City of San Marcos, March 03, 2021 through December 31, 2026 Corrective Action Planned: Management concurs with the finding and is in the process of performing a full audit of all expenditures reported to the respective pass-through agency. Upon completion of that review, we will seek guidance from the respective pass-through agency as to the appropriate corrective action. Responsible party: Lee Sonne, Vice President of Finance and Controller, jointly with the Melissa Crenwelge-Nedbalek Accounting Director responsible for Grant Reporting Implementation Date: Full audit of reported expenditures has begun in each ministry. Ultimate resolution is dependent on timing and results of meetings with the respective pass-thru agencies, but we expect to have procedures completed by June 30, 2024 to request the meeting with the pass-thru agencies.

View Audit 300148 Questioned Costs: $1

Finding 388417 (2022-002)

Material Weakness 2022

Christus Health

TX

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Finding 2022-002 Federal Program Information: Federal Grantor: United States Department of the Treasury Pass-Through Entity: Smith County, Texas and the City of San Marcos, Texas Assistance Listing No.: 21.027, Coronavirus State and Local Fiscal Recovery Funds Pass-Through Award Numbers: Trinity ...

Finding 2022-002 Federal Program Information: Federal Grantor: United States Department of the Treasury Pass-Through Entity: Smith County, Texas and the City of San Marcos, Texas Assistance Listing No.: 21.027, Coronavirus State and Local Fiscal Recovery Funds Pass-Through Award Numbers: Trinity Mother Frances, Pass-through Smith County: Not available Santa Rosa, Pass-through the City of San Marcos: Not available Award Periods of Performance: Trinity Mother Frances, Pass-through Smith County, October 1, 2021 – November 30, 2021 Santa Rosa, Pass-through the City of San Marcos, March 03, 2021 through December 31, 2026 Corrective Action Planned: Management agrees that the Department of Treasury awards passed through Smith County and the City of San Marcos were not included in the Schedule of Expenditures of Federal Awards. However, grant management identified the oversight and took corrective action to inform external auditors immediately upon the discovery. We have reviewed our processes that led to the initial oversight. We have instituted a new process to obtain confirmation from each CFO that their Ministry’s reported amounts on the Schedule of Expenditures of Federal and State awards is complete and accurate. Responsible party: Lee Sonne, Vice President of Finance and Controller, jointly with the Melissa Crenwelge-Nedbalek, Accounting Director responsible for Grant Reporting Implementation Date: January 2024 prior to the final reissuance of the FY 22 Uniform Guidance Reporting Package.

View Audit 300148

Finding 388416 (2022-001)

Material Weakness 2022

Christus Health

TX

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

Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: ...

Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: July 1, 2020 to June 30, 2022 Corrective Action Planned: Management agrees that certain expenses to the COVID department were not reviewed and approved at the order entry level in specific cases. Although evidence of review was not retained for every charge to the COVID department, we believe the appropriateness of the charge was reasonable. Additionally, based on monthly review of departmental expenses and full-time equivalent (FTE) analysis at the facility level, we believe that these expenditures are subject to the appropriate level of review to identify unexpected variances. As it relates to the COVID Activity Code, this code was created as a means to track certain COVID hours worked, but was not configured to calculate the amounts associated with those hours, resulting in the need to make reasonable estimates. Even using the base pay rate at the time the hours were incurred would not have been accurate since it would omit adjustments for shift differentials, weekend hours, and overtime. We performed internal analyses and reviewed the results of samples selected by the auditors and concluded that the risk of a material overcharge to the program was minimal. Further, we have almost $40 million of unused lost revenues after our final PRF submission for Period 5, such that any questioned costs would easily be covered by other eligible uses of PRF funds. We have reviewed our processes related to the retention of expense documentation to improve audit evidence should this program ever be awarded in future periods. Responsible party: Lee Sonne, Vice President of Finance and Controller Implementation Date: Procedures were reviewed and analysis completed along with the Period 5 portal filing in September 2023.

View Audit 300148 Questioned Costs: $1

Finding 387785 (2022-001)

Material Weakness 2022

MacHne Naarim

NY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs

Hayim Prero, as lead person for the SFSP program for Machne Naarim, will ensure that all expenditures show proper approval before purchases are made. This recommendation was made in the fall of 2022 and went into effect in the summer of 2023. As this was the procedure until now, however, there was n...

Hayim Prero, as lead person for the SFSP program for Machne Naarim, will ensure that all expenditures show proper approval before purchases are made. This recommendation was made in the fall of 2022 and went into effect in the summer of 2023. As this was the procedure until now, however, there was no signature to verify the approval, and this took minimal time to correct. As part of yearly training, the director of each site will be directed to ensure that there is a signature indicating proper approval for all expenditures before purchases are made. This will also be verified for all the sites by the Machne Naarim bookkeeping staff when the invoices are submitted to Machne Naarim for verification of the integrity of their programs.

View Audit 299842

Finding 387334 (2022-002)

Significant Deficiency 2022

Directorio Democratico Cubano, Inc.

FL

Internal Control / Segregation of Duties

For the future audits, an audit coordinator has been instituted to monitor the progress of the audit performance. For the 2023 audit, management and the audit firm have made a commitment to begin the audit promptly after May 15th and to conclude the entire process, including the issuance of the aud...

For the future audits, an audit coordinator has been instituted to monitor the progress of the audit performance. For the 2023 audit, management and the audit firm have made a commitment to begin the audit promptly after May 15th and to conclude the entire process, including the issuance of the audit package, on or before September 20th, 2024.

View Audit 299528

Finding 387333 (2022-001)

Significant Deficiency 2022

Directorio Democratico Cubano, Inc.

FL

Internal Control / Segregation of Duties

The board will establish policies and procedures and Management has designated a Report Coordinator to ensure that grant reports are submitted on a timely basis, as per its internal control policies and procedures and per the grant agreement reporting schedule.

View Audit 299528

Finding 387241 (2022-009)

Significant Deficiency 2022

Board of Education of Prince George's County Maryland

MD

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.512

The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Sec...

The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. This is the first time that our auditors have not entered the appropriate information into the data collection form for us to certify. In the future, we will provide reminders as the date approaches in time to meet the deadline. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.

View Audit 299515

Finding 387010 (2022-008)

Material Weakness 2022

Workforce Development Board Work4wv Region 1, Inc.

WV

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

2022-008 Allocation of Grant Expenses U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that all expenses are for actual expenses incurred, and that timely reconciliations are performed to ...

2022-008 Allocation of Grant Expenses U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that all expenses are for actual expenses incurred, and that timely reconciliations are performed to ensure the expenses are properly charged to the correct assistance listing number and grant. Action Taken: The Board has developed a process to correctly allocate expenditures to the correct funding stream. At each month’s end, all employees complete an allocation spreadsheet. When all spreadsheets are completed, approved, and turned in, the Board determines the allocation of payroll and expenditures. Expenditures that occurred in March will be allocated using the allocation chart for February. Also, this procedure is backup for each cash request that is submitted for funding. Also, this is reviewed for the reconciliation between the cash request and the Board’s accounting software.

View Audit 299381

Finding 387009 (2022-007)

Material Weakness 2022

Workforce Development Board Work4wv Region 1, Inc.

WV

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303

2022-007 Eligibility U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that the necessary controls are in place to properly verify the eligibility of all Youth Activities participants. Act...

2022-007 Eligibility U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that the necessary controls are in place to properly verify the eligibility of all Youth Activities participants. Action Taken: The Board’s Youth Liaison monitors the In School and Out of School Youth eligibility every six months following the policy and procedures referencing the CF200. The Board’s Youth Liaison reviews the Youth files to determine if the Youth meets the eligibility criteria for either the Youth In or the Youth Out program. Her monitoring is reviewed every six months during the State Audit. The Board will review her monitoring along with copies of the completed registrations from the Board’s subrecipient which determines which program the youth is eligible for the fiscal year. The Board will state that they have reviewed the eligibility perimeters and these were followed by the subrecipient and verified by the Youth Liaison.

View Audit 299381

Finding 387007 (2022-005)

Material Weakness 2022

Workforce Development Board Work4wv Region 1, Inc.

WV

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

2022-005 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board added an internal cont...

2022-005 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board added an internal control for the sake of period of performance and reporting, for reports that are submitted to Workforce WV. Reports will be reviewed and approved by one of the managers of the Board within the time the report is due. For the ETA-9130 Financial report, the Board cannot submit this report since the Board is not a grantee for a Federal organization. Workforce WV submits this report by gathering the information they receive from all Development Boards and consolidates in this report for the Department of Labor. To send Workforce WV the reports they need to file this report, the Board will have the reports prepared and not submit them until another of the Board’s managers has reviewed and approved the preparation and submission of these reports in a timely manner.

View Audit 299381

Finding 387006 (2022-004)

Material Weakness 2022

Workforce Development Board Work4wv Region 1, Inc.

WV

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.309

2022-004 Period of Performance U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement internal controls and policies to ensure that supporting documentation is maintained for all transactions, and that a member of management who...

2022-004 Period of Performance U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement internal controls and policies to ensure that supporting documentation is maintained for all transactions, and that a member of management who is knowledgeable of the period of performance is reviewing and approving all transactions prior to payment. Action Taken: For each accounting procedure, internal controls have been put in place. The Board’s payroll processing goes through three levels of approval before it is processed. The expenditures process goes through three levels of approval before the bill is paid. The Board is verifying that each report or process is approved by at least three levels of approval and within a timely manner. Expenditure checks are issued every two weeks. The approval of these checks is also approved by an officer of the Board of Directors. Any out of the ordinary practices have both the approval of the Executive Director and an officer of the Board of Directors. With the past issues of this Board, the Board added an internal control for the sake of period of performance, for reports that are submitted to Workforce WV. In addition, these reports will be reviewed and approved by one of the managers of the Board within the time the report is due.

View Audit 299381 Questioned Costs: $1

Finding 386603 (2022-002)

Significant Deficiency 2022

Barrio Logan College Institute

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-002 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that ...

Finding 2022-002 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that all involved in the audit process have adequate capacity, are aware of the deadlines and commit to them. Action to be Taken Barrio Logan College Institute agrees with the finding. We are committed to getting the single audit completed on time. A plan for August 31, 2023 audit has been developed and will begin in February 2024 and is expected to be completed before the deadline in 45 CFR 75.501.

View Audit 298911

Finding 386602 (2022-001)

Significant Deficiency 2022

Barrio Logan College Institute

CA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

The findings from the August 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II of the schedule, Financial Statement Findings, does not include findings and is not addressed. Finding 2...

The findings from the August 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II of the schedule, Financial Statement Findings, does not include findings and is not addressed. Finding 2022-001 – Eligibility – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization review the requirements of the grant and develop procedures to gather sign-in sheets at all workshops/sessions. If there are concerns about the ability to obtain this information, the Organization should work with the funding source to identify other acceptable documentation. All communication and conclusions with the funding source should be retained in the Organization’s records. Action to be Taken Barrio Logan College Institute agrees with the finding. We will hold meetings with management responsible for overseeing federal grant programs and will review audit findings and each federal grant. At the conclusion of each meeting we will develop procedures to gather sign-in sheets at all workshops/sessions or plan to obtain confirmation from the funding source of changes in contract requirements for other acceptable communication. The developed procedures and/or confirmation from funding source will be effective/obtained by April 2024.

View Audit 298911

Finding 386438 (2022-004)

Significant Deficiency 2022

Elkhart and St. Joseph Counties Head Start Consortium

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-004 – Head Start Cluster – Reporting Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all required federal reports h...

Finding 2022-004 – Head Start Cluster – Reporting Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate Anticipated Completion Date: April 2024

View Audit 298779

Finding 386436 (2022-003)

Significant Deficiency 2022

Elkhart and St. Joseph Counties Head Start Consortium

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Finding 2022-003 – Head Start Cluster – Equipment Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will add the equipment to our capital asse...

Finding 2022-003 – Head Start Cluster – Equipment Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will add the equipment to our capital asset listing and ensure inventories are performed at least every two years. Anticipated Completion Date: April 2024

View Audit 298779

Finding 386434 (2022-002)

Material Weakness 2022

Elkhart and St. Joseph Counties Head Start Consortium

IN

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

Finding 2022-002 – Head Start Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Act...

Finding 2022-002 – Head Start Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all vouchers are reviewed by a secondary individual, all supporting backup is maintained for each claim, and all payroll amounts agree to approved contracts. Anticipated Completion Date: April 2024

View Audit 298779 Questioned Costs: $1

Finding 386269 (2022-006)

Significant Deficiency 2022

Churches United for the Homeless

MN

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

Department of Treasury Federal Financial Assistance Listing/ALN 21.027 COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Allowable Costs and Allowable Activities Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization’s internal controls did not have ade...

Department of Treasury Federal Financial Assistance Listing/ALN 21.027 COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Allowable Costs and Allowable Activities Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization’s internal controls did not have adequate internal controls to ensure costs are properly approved. Responsible Individuals: Robben Luhning and Susan Koesterman. Corrective Action Plan: Direct costs of internally generated items will need to be added to the current approval platform and/or process. Anticipated Completion: December 31, 2023.

View Audit 298678

Finding 386174 (2022-006)

Material Weakness 2022

Danville Redevelopment & Housing Authority

VA

Questioned Costs HUD Housing Programs Material Weakness

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs to ensure that established internal control policies related to HQS...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Amy Barts, Director of Housing, is responsible for implementing this corrective action by December 31, 2023.

View Audit 298608 Questioned Costs: $1

Finding 386171 (2022-005)

Material Weakness 2022

Danville Redevelopment & Housing Authority

VA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Amy Barts, Director of Housing, is respons...

Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Amy Barts, Director of Housing, is responsible for implementing this corrective action by December 31, 2023.

View Audit 298608 Questioned Costs: $1

Finding 385525 (2022-002)

Material Weakness 2022

Agwsr Community School District

IA

Internal Control / Segregation of Duties Reporting

We continue reviewing our procedures and will implement additional controls where possible.

View Audit 298308

Finding 384394 (2022-008)

Material Weakness 2022

City of West Fargo

ND

Material Weakness Reporting Internal Control / Segregation of Duties

Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: ...

Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The amounts reported as expended in the current period and cumulative expenditures for the award did not agree with the amounts supported by the City’s accounting records. Corrective Action Plan: The City will thoroughly review the Project and Expenditure Report before submission. Subsequent reporting for this award corrected the amounts previously reported. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: December 31, 2023

View Audit 297513

Finding 384393 (2022-007)

Material Weakness 2022

City of West Fargo

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Rec...

Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: In the testing of procurement, suspension, and debarment it was identified that the City did not have a written policy on procurement that satisfied the requirements of 2 CFR sections 200.318 through 200.326. Corrective Action Plan: The City has adopted a procurement policy satisfying the requirements of 2 CFR sections 200.318 through 200.326 as of January 8, 2024. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: January 8, 2024

View Audit 297513

Finding 384392 (2022-006)

Material Weakness 2022

City of West Fargo

ND

Allowable Costs / Cost Principles Material Weakness Reporting

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery F...

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: During the course of the engagement, it was noted that the City has no formal review process for the allocation of payroll costs to federal awards, which could result in a material misstatement of the City’s schedule of expenditures of federal awards. Corrective Action Plan: The City will review its internal control processes over compliance to ensure that payroll costs allocated to federal awards are adequately reviewed. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: December 31, 2023

View Audit 297513

Finding 384382 (2022-014)

Significant Deficiency 2022

The City of Frederick, Maryland

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties

A database has been established to monitor reporting and due dates to ensure compliance.

View Audit 297486

Corrective Action Plans

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