Corrective Action Plans

Finding 498425 (2023-002)

Material Weakness 2023

State of Missouri

MO

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) Audit Finding Number: 2023-002 - Medicaid Management Information System Access Name of the contact person responsible for cor...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) Audit Finding Number: 2023-002 - Medicaid Management Information System Access Name of the contact person responsible for corrective action: Christopher Boyle Anticipated completion date for corrective action: March 10, 2024 Recommendation: The DSS through the MHD review user access to the MMIS annually and ensure inappropriate access, including that of terminated users, is removed in a timely manner. DSS Response: DSS agrees with the auditor’s recommendation. The Corrective Action Plan includes the department’s planned actions to address the finding. Corrective action planned is as follows: MHD will continue to perform the annual review, but to ensure that the annual review is completed timely, monthly calendar meetings have been created. The FY24 annual review is in progress. In addition to the annual review, instead of relying on supervisors to inform MHD of terminations, MHD staff have updated the off-boarding process to identify additional eMOMED and eMMIS users who no longer require access. MHD staff are comparing the MMIS active user lists with lists of terminated users. When an active user is located on a termination list, a request to disable the MMIS account is submitted.

View Audit 321142

Finding 498424 (2023-001)

Material Weakness 2023

State of Missouri

MO

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

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) Audit Finding Number: 2023-001 - Medicaid National Correct Coding Initiative Name of the contact person responsible for corre...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) Audit Finding Number: 2023-001 - Medicaid National Correct Coding Initiative Name of the contact person responsible for corrective action: Kim Johnson Anticipated completion date for corrective action: July 1, 2024 Recommendation: The DSS through the MHD continue to strengthen controls over the NCCI requirements to ensure claims are reprocessed when NCCI edits are not implemented timely, as required. DSS Response: DSS agrees with the auditor’s recommendation. The Corrective Action Plan includes the department’s planned actions to address the finding. Corrective action planned is as follows: The DSS through the MHD will continue to update the NCCI edits quarterly, within the Centers for Medicare & Medicaid Services (CMS) requirement that the files must be implemented by the beginning of the second month of the calendar quarter. MHD will reprocess January 1, 2023, through February 17, 2023. MHD is not reprocessing claims submitted July 1, 2022, through August 22, 2022, as the system changes were not in place until August 23, 2022. Any claims for this time frame submitted after August 22, 2022, were subject to the updated NCCI edits. Moving forward, claims will be reprocessed when changes are not in the system, as required by CMS.

View Audit 321142

Finding 498422 (2023-009)

Significant Deficiency 2023

State of Missouri

MO

Matching / Level of Effort / Earmarking Student Financial Aid Eligibility

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2023–009 - Adoption Savings Name of the contact person responsibl...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2023–009 - Adoption Savings Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS strengthen internal controls and procedures to ensure Annual Adoption Savings Calculation and Accounting Reports are accurately prepared and submitted to ensure compliance with federal adoption savings requirements. DSS Response: The DSS agrees with this finding. The DSS has experienced staff transitions and actively works to ensure staff familiarity with federal workbook instructions and desk procedures. Corrective action planned is as follows: The DSS plans to implement the SAO’s recommendations to further strengthen internal controls and procedures and will adhere to these processes to ensure the federal report is accurate and compliant.

View Audit 321142

Finding 498419 (2023-017)

Significant Deficiency 2023

State of Missouri

MO

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

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2023-017 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods Anticip...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2023-017 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods Anticipated completion date for corrective action: July 1, 2024 Corrective action planned is as follows: DESE expended over $2.5 billion in federal funds in FY23, of which approximately $1.8 billion was applicable to FFATA reporting. While this CCDF grant finding constitutes less than 1% of an error rate in FFATA reporting, DESE agrees with the auditor's conclusion and will strengthen internal controls surrounding FFATA reporting. The grant has been reported in FSRS as of November 2023 to meet FFATA requirements. While procedures were updated in FY24 to strengthen internal controls based on previous findings, DESE has made further revisions to the procedure and grant tracking forms to ensure FFATA compliance.

View Audit 321142

Finding 498414 (2023-016)

Significant Deficiency 2023

State of Missouri

MO

Questioned Costs Allowable Costs / Cost Principles Eligibility

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2023-016 Child Care Payments Name of the contact person responsible for corrective action: Shelley Woods Anti...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2023-016 Child Care Payments Name of the contact person responsible for corrective action: Shelley Woods Anticipated completion date for corrective action: 12/31/2024 Corrective action planned is as follows: DESE agrees with the auditor’s finding. It has been challenging to have adequate internal controls over the child care program with two separate state agencies trying to administer different aspects of the program. The Department of Social Services (DSS) has been implementing eligibility and authorizations for families, while DESE has been administering rates, rules, licensure, and provider agreements. Effective July 1, 2024, eligibility and authorizations for families transfers under DESE’s authority to ensure all facets of program implementation are within one state agency for better internal controls. In addition, DESE transitioned to a new Child Care Data System (CCDS) for provider payments in the beginning of January 2024. Access, interfaces, and updates within the older systems has created multiple barriers and payments issues for the program. This single system, CCDS, allows parents to have a streamlined process for eligibility determinations, report changes in address or income, find or change providers, while also giving providers one place to apply for a contract, view authorizations, update contact information, view payment remittances, and make payment adjustments. By December 31, 2024, the CCDS will have combined all functions of FAMIS, FACES, and CCBIS attendance system into CCDS. DESE users can easily and efficiently make family and rate changes as necessary and view all information in the system, which will also strengthen internal controls. DESE also continues to revise and clarify internal procedures to ensure consistent and accurate eligibility determinations and claims processing. CCDF regulations specifically state pursuant to 45 CFR 98.21(a)(1) that because a child meeting eligibility requirements at the most recent eligibility determination or redetermination is considered eligible between redeterminations, any payment for such a child shall not be considered an error or improper payment due to a change in the family's circumstances. Based on this regulation, DESE will work with the Administration for Children and Families to repay any claims considered questioned costs.

View Audit 321142 Questioned Costs: $1

Finding 498411 (2023-010)

Material Weakness 2023

State of Missouri

MO

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303 § 200.331 § 200.332

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Office of Administration Audit Finding Number: 2023-010, SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion d...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Office of Administration Audit Finding Number: 2023-010, SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective action: September 2024 Recommendation A.: Develop policies and procedures to determine whether recipients of SLFRF program funds are subrecipients or contractors. Work with the state agencies to ensure accurate and documented determinations are prepared for all recipients and modify subrecipient records as needed. OA partially agrees with the auditor’s finding. Corrective action planned is as follows: OA believes there are opportunities to improve the classification of subrecipient vs. contractor to ensure compliance with federal regulations. We concur that OA, as the responsible party, should modify a department determination of subrecipient when there is a conflict with the regulation. Finally, we agree that clear communication on roles and responsibilities of OA vs. departments related to compliance is essential and can be improved. Given this position, we disagree that OA needs to issue procedures that restate the rules the uniform guidance and SLFRF regulations already state. We will continue to have discussions with agencies and ensure compliance with federal regulations. Recommendation B.: Develop a subrecipient monitoring program in accordance with the Uniform Guidance, that including performing risk assessments for each subrecipient for the purposes of determining the appropriate subrecipient monitoring procedures; monitoring for compliance with federal requirements and subaward terms and conditions and ensuring subaward performance goals are achieved; and reviewing subrecipient single audit reports. Ensure tasks delegated to state agencies are adequately communicated and establish procedures to ensure those tasks are appropriately completed. OA agrees with the auditor’s finding. Corrective action planned is as follows: OA approached the SLFRF money to consider all spending (whether to subrecipients or any other payment) as high risk due to the large dollar amount of one-time funding that is subject to rules that have changed over time. We have continued to treat this unique and highly publicized funding as high risk for fraud and exercise due diligence to mitigate that risk. OA agrees however, that our universal determination related to the SLFRF does not meet the specific uniform guidance rules. OA agrees to provide additional communications to departments to ensure agencies understand their responsibilities for sub-recipient monitoring including sub-recipient specific risk assessments and monitoring. Finally, OA will implement random reviews of the sub-recipient monitoring compliance.

View Audit 321142

Finding 498408 (2023-011)

Significant Deficiency 2023

State of Missouri

MO

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.510 § 200.512

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Office of Administration Audit Finding Number: 2023-011 OA Statewide SEFA Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective ac...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Office of Administration Audit Finding Number: 2023-011 OA Statewide SEFA Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective action: September 30, 2024 Corrective action planned is as follows: We agree. DOA completed a materially correct SEFA within historically consistent timeframes including providing the document 3 weeks earlier than last year. However, after recent discussions with SAO, DOA does acknowledge a materially correct draft is needed by October to support an efficient single audit and we will provide the document on that timeframe next audit. DOA further recognizes that there are always opportunities for improved training, reduced turnover, and efficient communications.

View Audit 321142

Finding 498407 (2023-018)

Significant Deficiency 2023

State of Missouri

MO

Matching / Level of Effort / Earmarking Cash Management Eligibility § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Missouri National Guard (MONG) Audit Finding Number: 2023-018 – MONG Cooperative Agreement Extensions and Final Accounting Name of the contact person responsible for corrective action: Lindse...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Missouri National Guard (MONG) Audit Finding Number: 2023-018 – MONG Cooperative Agreement Extensions and Final Accounting Name of the contact person responsible for corrective action: Lindsey Hedges Anticipated completion date for corrective action: October 2024 Recommendation: The MONG establish controls and procedures to ensure a final accounting of all funding and disbursements and/or a written request(s) for extension is filed for each CA appendix in compliance with National Guard regulations. Corrective action planned is as follows: Missouri National Guard will implement internal controls and procedures for ensuring final accounting and extension requests are filed timely through regular monitoring of Cooperative Agreement (CA) appendices to identify upcoming lapses in completion of final accounting of all funding and disbursements or for extension request.

View Audit 321142

Finding 498367 (2023-003)

Significant Deficiency 2023

City of Omro

WI

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

Upon start of employment of a new City Administrator/Treasurer on October 9, 2023, that employee will be reviewing such reports and financial documents on a regular basis as part of his job duties.

View Audit 321095

Finding 498333 (2023-002)

Significant Deficiency 2023

Farmworker Justice

DC

Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.508

Views of Responsible Officials: Management concurs with the recommendation. See the corrective action plan.

View Audit 321069

Finding 498297 (2023-001)

Material Weakness 2023

Cottage Health

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2023-001 – Internal control deficiency over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Reporting, and Special Tests and Provisions. Condition: Management did not design effective internal controls to retain documentation to evidence the operati...

Finding 2023-001 – Internal control deficiency over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Reporting, and Special Tests and Provisions. Condition: Management did not design effective internal controls to retain documentation to evidence the operating effectiveness of the internal controls over the projects and related expenses submitted to FEMA for reimbursement. Current Status: In progress. Resolution: Management will develop and implement additional internal controls to ensure documentation is retained to evidence the operating effectiveness of the internal controls. These internal controls will ensure expenses included in FEMA grant applications are reported completely and accurately. The additional internal controls will include a reconciliation of application expense detail to final paid invoices along with a notation that each expense is allowed to be included in the FEMA submission. The reconciliation will be reviewed and approved by the Cottage Health Director of Finance prior to final FEMA submission and evidence of the review will be retained. Contact Person: Lawrence Thomas, Director of Corporate Finance Anticipated Completion Date: November 29, 2024

View Audit 321051

Finding 498246 (2023-002)

Significant Deficiency 2023

Door County, Wisconsin

WI

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

2023-002 Suspension & Debarment Recommendation: We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: ...

2023-002 Suspension & Debarment Recommendation: We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The county is reviewing and updating its Uniform Grant Guidance Federal Guidelines policy and procedures to include suspension and debarment, ensuring compliance with all federal grants requirements. Name(s) of the contact person(s) responsible for corrective action: Steve Wipperfurth, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 321004

Finding 498239 (2023-002)

Significant Deficiency 2023

Joshua Manor

LA

Matching / Level of Effort / Earmarking

Going forward, we will adjust the utility accruals based on the most recent utility billings

View Audit 320977

Finding 498201 (2023-004)

Significant Deficiency 2023

Rev. Dr. Clay Evans Manor

LA

HUD Housing Programs Matching / Level of Effort / Earmarking

Due to the fraudulent activity with the reserve for replacement bank account in October of 2023, we were unable to return the borrowed funds to the reserve account until the new account was open and accessible.

View Audit 320968

Finding 498199 (2023-002)

Significant Deficiency 2023

Rev. Dr. Clay Evans Manor

LA

Matching / Level of Effort / Earmarking

We will ensure that going forward utility accruals will be properly posted.

View Audit 320968

Finding 498193 (2023-005)

None 2023

Over the Rainbow Ass'n & Subsidiaries

IL

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

For the Rockford Supportive Housing Facility - FINDING 2023-005: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 - HUD SUBSIDY LOAN FROM REPLACEMENT REERVES NOT REPAID - Recommendation: The Project should repay the HUD subsidy loan as soon as funds are available. Action Taken: The Project agrees with ...

For the Rockford Supportive Housing Facility - FINDING 2023-005: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 - HUD SUBSIDY LOAN FROM REPLACEMENT REERVES NOT REPAID - Recommendation: The Project should repay the HUD subsidy loan as soon as funds are available. Action Taken: The Project agrees with the finding. A $15,000 transfer will be made once funds are available. Management will be reminded to carefully review HUD correspondence to make sure HUD subsidy loan terms are being followed.

View Audit 320943 Questioned Costs: $1

Finding 498189 (2023-002)

None 2023

Over the Rainbow Ass'n & Subsidiaries

IL

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

For the Hill Housing Facility - FINDING 2023-002: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 - SPONSOR LOAN PAYMENT WITHOUT HUD APPROVAL - Recommendation: The Sponsor should work with HUD to determine if the $130,019 needs to be paid back to the Project. Action Taken: The Sponsor will work with HUD...

For the Hill Housing Facility - FINDING 2023-002: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 - SPONSOR LOAN PAYMENT WITHOUT HUD APPROVAL - Recommendation: The Sponsor should work with HUD to determine if the $130,019 needs to be paid back to the Project. Action Taken: The Sponsor will work with HUD to determine if the $130,019 needs to be paid back to the Project.

View Audit 320943 Questioned Costs: $1

Finding 498187 (2023-002)

Significant Deficiency 2023

Westward Heights

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.327

Effective immediately, our management company changed the process that office managers get invoices submitted and paid, which will guarantee the Chief Financial Analyst gets financial statements out before the 15th of each month. This will allow time to get the quarterly reports completed and sent t...

Effective immediately, our management company changed the process that office managers get invoices submitted and paid, which will guarantee the Chief Financial Analyst gets financial statements out before the 15th of each month. This will allow time to get the quarterly reports completed and sent to the USDA.

View Audit 320940

Finding 498183 (2023-001)

Material Weakness 2023

Lincoln Youth Complex

NE

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

Corrective Action Planned: The Organization will draft, adopt, and implement a procurement policy. Anticipated Completion Date: September 17, 2024 Responsible Parties: Boa...

Corrective Action Planned: The Organization will draft, adopt, and implement a procurement policy. Anticipated Completion Date: September 17, 2024 Responsible Parties: Board of Directors

View Audit 320932

Finding 498162 (2023-006)

Material Weakness 2023

Town of Frankton

IN

Reporting Allowable Costs / Cost Principles Material Weakness § 200.303

Title of result and comment:: Frankton FINDING 2023‐006 Contact person Responsible for Corrective Action: First Name: Timothy Last Name: Detrick Contact’s Phone Number:: (765) 754‐7285 Contact’s Email Address:: tdetrickct@gmail.com Views of Responsible Official: We concur with the finding Descriptio...

Title of result and comment:: Frankton FINDING 2023‐006 Contact person Responsible for Corrective Action: First Name: Timothy Last Name: Detrick Contact’s Phone Number:: (765) 754‐7285 Contact’s Email Address:: tdetrickct@gmail.com Views of Responsible Official: We concur with the finding Description of Corrective Action Plan:: We have started a ledger that will keep track of all funds/grants that may not appear on our bank Rec. They will be check every month by the board to make sure they are accurate. Anticipated Completion Date: Year: 2024 Month: 6 Day: 14 If applicable: Document reason issue will NOT be corrected within 6 months::

View Audit 320891

Finding 498156 (2023-006)

Material Weakness 2023

Shelby County

IN

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

FINDING 2023-06 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance Summary of Finding: No documented oversight Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 31...

FINDING 2023-06 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance Summary of Finding: No documented oversight Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will meet with every department that has state grants and make sure that all invoices are double check for proper expenditures and have both employees sign off on the claim. Anticipated Completion Date: August 30, 2024

View Audit 320882

Finding 498154 (2023-004)

Material Weakness 2023

Shelby County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-04 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Reports were incorrectly completed, excluded amounts for the report period. Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310...

FINDING 2023-04 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Reports were incorrectly completed, excluded amounts for the report period. Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor start signing off on all reports to verify the dates are correct for the reporting period. Anticipated Completion Date: August 30, 2024

View Audit 320882

Finding 498148 (2023-001)

Material Weakness 2023

Community Council for Mhmr, Inc.

PA

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.50 § 200.502 § 200.510

To address the identified weaknesses and strengthen internal controls over the preparation of the SEFA, management has initiated the following actions: 1. Establishment of Formal Policies and Procedures: We have developed and implemented a formal, written policy for the preparation and review of t...

To address the identified weaknesses and strengthen internal controls over the preparation of the SEFA, management has initiated the following actions: 1. Establishment of Formal Policies and Procedures: We have developed and implemented a formal, written policy for the preparation and review of the SEFA. This policy outlines clear roles, responsibilities, and timelines for all departments involved in the process. 2. Centralization of Data Collection: We are centralizing the process of collecting expenditure data, which will be overseen by a designated team within the fiscal department. This will ensure consistency and accuracy in reporting across all departments. 3. Staff Training and Development: Key personnel involved in SEFA preparation are undergoing specialized training on federal, state, and city compliance requirements. This includes training on the proper classification of awards and expenditures. 4. Internal Review and Monitoring: A second layer of review has been introduced to verify the accuracy and completeness of the SEFA before it is submitted. A senior financial officer will perform this review, ensuring that any discrepancies are identified and corrected before submission. Management will implement ongoing monitoring to ensure adherence to the new policies and procedures. Quarterly reviews will be conducted to assess the accuracy of the data and the efficiency of the control measures. Management is committed to maintaining robust internal controls over the preparation of the SEFA to ensure the timely and accurate reporting of federal, state, and city awards. The actions outlined above are designed to prevent the recurrence of this deficiency and ensure full compliance with regulatory requirements.

View Audit 320871 Questioned Costs: $1

Finding 498144 (2023-004)

Significant Deficiency 2023

Florence County

WI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214 § 200.303

2023-004 Federal Grants Management – Procurement Policy Recommendation: We recommend County use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with the Uniform Guidance requirements. Explanation of disagreement with audit ...

2023-004 Federal Grants Management – Procurement Policy Recommendation: We recommend County use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with the Uniform Guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Train staff on 1. Sam.gov and ELPS sites 2. Collecting a certification from entity (SBA Form 1624, Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion Lower Tier Covered Transactions) 3. Adding a clause or condition to the covered transaction with entity (2 CFR section 180.300) Name(s) of the contact person(s) responsible for corrective action: Kim Merrill, Finance Manager Planned completion date for corrective action plan: Staff Training – November 2024

View Audit 320852

Finding 498133 (2023-006)

Significant Deficiency 2023

City of Wilton

ND

Matching / Level of Effort / Earmarking Cash Management Internal Control / Segregation of Duties

Contact Person - Pattie Solberg, Auditor; Corrective Action Plan - The City should follow their procedures for signing off on all requests for reimbursement reports before submitting the federal reimbursement. Completion Date - December 1, 2024.

View Audit 320832

Corrective Action Plans

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