Corrective Action Plans

Finding 397349 (2023-033)

Significant Deficiency 2023

State of Washington C/o Office of Financial Management

WA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Finding: The Office of Superintendent of Public Instruction did not have adequate internal controls to ensure it filed all reports required by the Federal Funding Accountability and Transparency Act for the Title I, Part A program. Questioned Costs: Assistance Listing # 84.010 Amount $0 Status...

Finding: The Office of Superintendent of Public Instruction did not have adequate internal controls to ensure it filed all reports required by the Federal Funding Accountability and Transparency Act for the Title I, Part A program. Questioned Costs: Assistance Listing # 84.010 Amount $0 Status: Corrective action complete Corrective Action: In response to the audit finding, the Office: • Established effective internal controls to ensure all required Federal Funding Accountability and Transparency Act reports are submitted. This includes ensuring Title IA is included in the cross-check of all federal programs after manual entries have been completed in the Subaward Reporting System. • Ensures management monitors reporting of this information monthly to ensure future reports are submitted completely and accurately. Completion Date: October 2023 Agency Contact: Michelle Sartain Grants Management Supervisor PO Box 47200 Olympia, WA 98504-7200 (360) 742-2045 Michelle.sartain@k12.wa.us

View Audit 306534

Finding 397209 (2023-023)

Material Weakness 2023

State of Washington C/o Office of Financial Management

WA

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

Finding: The Housing Finance Commission did not have adequate internal controls over earmarking requirements for the Homeowner Assistance Fund program. Questioned Costs: Assistance Listing # 21.026 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Commissio...

Finding: The Housing Finance Commission did not have adequate internal controls over earmarking requirements for the Homeowner Assistance Fund program. Questioned Costs: Assistance Listing # 21.026 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The Commission will take the following corrective actions to strengthen controls over earmarking requirements for the Homeowner Assistance Fund (HAF) program: • Develop a system to track and monitor expenditures in relation to overall program expenditures to ensure earmarking requirements are within allowable parameters. • Select an increased percentage of approved, denied, and withdrawn HAF applications that have previously been reviewed by the contractor, as part of the Quality Control process, for a secondary review by program staff. • Review a selection of HAF applications independent of the Quality Control process performed by the contractor. • Review a selection of approved HAF applications prior to disbursing funds to confirm eligibility determinations are proper. Completion Date: Estimated June 2024 Agency Contact: Lucas Loranger Senior Finance Director 1000 Second Ave, Suite 2700 Seattle, WA 98104-3601 (206) 464-7139 Lucas.Loranger@wshfc.org

View Audit 306534

Finding 397204 (2023-018)

Material Weakness 2023

State of Washington C/o Office of Financial Management

WA

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

Finding: The Department of Commerce did not have adequate internal controls over and did not comply with reporting requirements for the Emergency Rental Assistance program. Questioned Costs: Assistance Listing # 21.023 COVID-19 Amount $0 Status: Corrective action complete Corrective Actio...

Finding: The Department of Commerce did not have adequate internal controls over and did not comply with reporting requirements for the Emergency Rental Assistance program. Questioned Costs: Assistance Listing # 21.023 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: In November 2023, the Homelessness Assistance Unit implemented the following procedures to strengthen internal controls and ensure compliance with reporting requirements for federal programs: • Monthly expenditures are reviewed and approved by the program coordinator and federal team manager before being submitted into the federal reporting system. The expenditure approval is documented via email. • Annual report data is reviewed and approved by the federal team manager and documented via email. • Annual federal reports are submitted to the required federal department and are saved and posted to the Commerce webpage. Funding for this program ended June 30, 2023. The Department will follow these updated procedures for other federal programs with similar reporting requirements. The conditions noted in this finding were previously reported in finding 2022-017. Completion Date: November 2023 Agency Contact: Gena Allen, CFE Internal Control Officer PO Box 42525 Olympia, WA 98504-2525 (360) 480-5149 Gena.Allen@Commerce.wa.gov

View Audit 306534

Finding 397188 (2023-009)

Material Weakness 2023

State of Washington C/o Office of Financial Management

WA

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

Finding: The Employment Security Department did not have adequate internal controls over and did not comply with federal requirements to conduct case reviews for the Benefit Accuracy Measurement program of the Unemployment Insurance program in a timely manner. Questioned Costs: Assistance Listin...

Finding: The Employment Security Department did not have adequate internal controls over and did not comply with federal requirements to conduct case reviews for the Benefit Accuracy Measurement program of the Unemployment Insurance program in a timely manner. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: Historically, the Benefit Accuracy Measurement (BAM) unit has been challenged to maintain full levels of staffing. Staff turnover, long training requirements, and unique skill sets make these positions difficult to maintain. During the prior audit period, the Department was in a hiring freeze for Unemployment Insurance administrative funding, furthering the challenge to fully staff the unit and meet program requirements. The hiring freeze was lifted in April 2023 and the unit began filling vacant positions in May 2023. Due to the lengthy training timelines for new positions, the Department anticipated the unit would not meet federally mandated performance measures for case reviews for state fiscal year 2023. The Department continues to partner and frequently communicate with the U.S. Department of Labor (USDOL) Regional Offices to discuss staffing and training models. The Quality Assurance Manager and the Case Review Supervisor are committed to routinely monitor caseload, workload, and the overall assurance of meeting the BAM operations performance goals and measures as set forth by USDOL. The conditions noted in this finding were previously reported in findings 2022-006, 2021-005, and 2020-011. Completion Date: Estimated March 2025 Agency Contact: Jay Summers External Audit Manager PO Box 9046 Olympia, WA 98507-9046 (360) 529-6718 Joshua.Summers@esd.wa.gov

View Audit 306534

Finding 397067 (2023-001)

Significant Deficiency 2023

The University of Vermont Health Network INC

VT

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Management’s Views and Corrective Action Plan 2023-001 Significant deficiency in reporting for lack of submitting required documentation related to HRSA for previously reported Provider Relief Funds Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) ...

Management’s Views and Corrective Action Plan 2023-001 Significant deficiency in reporting for lack of submitting required documentation related to HRSA for previously reported Provider Relief Funds Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Award Year: 1/1/2020 6/30/2023 Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Pass-through entity: Not applicable Management has reassessed its internal controls over the review and approval of PRF submissions. The Network has now completed all PRF portal submissions, and this program has come to an end. Leadership Responsible: Steve Warren, Network Mgr. Grants Management Finance; Melissa Laurie, Network VP/Corporate Controller Anticipated Completion Date: 3/1/2024

View Audit 306487

Finding 397046 (2023-002)

None 2023

Ensign College

UT

Student Financial Aid Cash Management Questioned Costs

Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-002 - Untimely Return of Title IV Requirements Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.268, 84.063 Award Titles: Federal Direct Student Loan Pr...

Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-002 - Untimely Return of Title IV Requirements Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.268, 84.063 Award Titles: Federal Direct Student Loan Program, Federal Pell Grant Program Award Years: 7/2022 – 6/2024 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan The College hired two new financial aid employees during the Fall 2023 semester. These employees will be responsible for monitoring student withdrawals and performing return of title IV fund calculations on a weekly basis to ensure all refunds transactions are processed timely and accurately. Additional training will be provided by Riley Niemand, Financial Aid Manager to ensure compliance with R2T4 regulations. Timing Riley Niemand is currently training these new employees on the return of title IV fund process. This training will be completed by September 1, 2024. Sincerely, S. Christopher Reitz Director of Financial Services and Controller creitz@ensign.edu 801-524-8109

View Audit 306421

Finding 397045 (2023-001)

Significant Deficiency 2023

Ensign College

UT

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-001 - Inappropriate Amounts Included in Loan Notification Letters (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award T...

Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-001 - Inappropriate Amounts Included in Loan Notification Letters (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award Title: Federal Direct Loan Program Award Years: 7/2022 – 6/2024 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan The first instance where disbursement dates and amounts were not included in the communication because the system incorrectly captured the student’s name rather than the date and amount of disbursements was caused by a system update. When PeopleSoft system updates are installed, they sometimes affect the data tables where our notification letters pull from. In this instance an update changed a table referenced in the query used to compile loan notification letters. The letter for this student was sent out before the query could be updated to correct for this change. Because of this issue, management has decided to have all loan notification letters compiled manually, effective January 2024, until a consultant can be brought in to help address the issue. Once the system configuration is corrected, we will return to using automated letters, but will continue to review a sample of loan notification letters each semester as an additional control. The second instance where loan disbursement letters were not sent due to the system not being updated to reflect the new academic was the result of a training issue. During 2023, the College made system changes to address prior year audit findings. These changes were made during the 2022-23 academic year and when the 2023-24 academic year started the system settings were not updated. The financial aid staff responsible for setting up the new academic year in the system will receive additional system setup training to ensure this type of issue does not happen in future academic years. Timing Starting in May 2024, Riley Niemand, Financial Aid Manager will work with a consultant to correct the automated loan notification letter process and to implement a process to review loan notification letters after a system update. This process will be completed by August 31, 2024. In May 2024, Chris Reitz, Controller, will also implement a financial aid review process to ensure loan notifications are completely, accurately, and timely sent to the student and/or parent each semester. System setup training to individuals involved in the process of setting up the new academic year in the system will be completed by Chris Reitz and Riley Niemand in May 2024. Sincerely, S. Christopher Reitz Director of Financial Services and Controller creitz@ensign.edu 801-524-8109

View Audit 306421

Finding 397025 (2023-003)

Significant Deficiency 2023

Town of Swansea

MA

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

The Town of Swansea immediately took corrective action by establishing a Town wide policy which requires the procurement of certain documents. The implementation has already taken place on all projects concerning ARPA funds.

View Audit 306406

Finding 397024 (2023-002)

Significant Deficiency 2023

Town of Swansea

MA

Questioned Costs Special Tests & Provisions Significant Deficiency

Moving forward, internal controls have been updated to require all projects that necessitate prevailing wage rates have the proper backup and documentation.

View Audit 306406

Finding 396994 (2023-006)

Material Weakness 2023

City of Idaho Falls, Idaho

ID

Reporting Material Weakness Internal Control / Segregation of Duties § 200.329

Federal Agency Name: U.S. Treasury Department; Assistance Listing Number: 21.027; Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Material Weakness in Internal Control Over Compliance – Compliance Requirement – Reporting Finding Summary: The City’s submitted quarterly r...

Federal Agency Name: U.S. Treasury Department; Assistance Listing Number: 21.027; Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Material Weakness in Internal Control Over Compliance – Compliance Requirement – Reporting Finding Summary: The City’s submitted quarterly reports as required, but the reports contained errors including incorrect amounts and reporting information on the incorrect line items. Corrective Action Planned: The City concurs with the auditors’ findings. The City is working to coordinate and maintain supporting documentation used to prepare and review quarterly reports prior to submission to ensure the accuracy of the reports submitted. Responsible Individual(s): Mark Hagedorn, Finance Manager/Treasurer; Brooks Slyter, Assistant Finance Manager; Lisa Farris, Grant Administrator Anticipated Completion Date: October 2024

View Audit 306396

Finding 396708 (2023-001)

None 2023

Parker Presbyterian Senior Housing Inc.

PA

Questioned Costs HUD Housing Programs Reporting

Those charged with governance have requested a waiver of deposits to the reserve for replacements account from HUD that would apply retroactively to the outstanding deposits for prior years. The Project has made the required monthly deposits for the year ending December 31, 2023.

View Audit 306343 Questioned Costs: $1

Finding 396683 (2023-002)

Significant Deficiency 2023

Accounting Aid Society

MI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Upon review of the finding, we acknowledge the importance of accurately documenting personnel expenses by the requirements outlined in the cited regulation. We recognize that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and that...

Upon review of the finding, we acknowledge the importance of accurately documenting personnel expenses by the requirements outlined in the cited regulation. We recognize that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and that these records must support the distribution of an employee's salary or wages among specific activities or cost objectives when applicable. In response to this finding, we will take the following actions: 1. Review and strengthen our current procedures for documenting personnel expenses to ensure compliance with Section 2 CFR Part 200.430 (i). 2. Provide additional training and guidance to relevant personnel responsible for documenting time and effort across different activities or cost objectives. 3. Implement enhanced monitoring mechanisms to regularly assess and validate the completeness of personnel expense documentation. 4. Designate a responsible individual or team to oversee and coordinate the implementation of these corrective actions. We are fully committed to addressing this finding promptly and effectively to ensure ongoing compliance with federal regulations. We welcome any further guidance or assistance from your team to facilitate this process.

View Audit 306294

Finding 396620 (2023-009)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are...

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are also being updated so the last date of attendance is pulled into the fields needing to be reported to NSLDS as the Effective Date. Enrollment reporting will be reviewed and submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: This corrective action plan was implemented in April 2024. Contact Person: Waqas Mirza, Registrar, waqas.mirza@urbancollege.edu

View Audit 306231

Finding 396618 (2023-008)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are...

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are also being updated so the last date of attendance is pulled into the fields needing to be reported to NSLDS as the Effective Date. Enrollment reporting will be reviewed and submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: This corrective action plan was implemented in April 2024. Contact Person: Waqas Mirza, Registrar, waqas.mirza@urbancollege.edu

View Audit 306231

Finding 396616 (2023-007)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are...

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are also being updated so the last date of attendance is pulled into the fields needing to be reported to NSLDS as the Effective Date. Enrollment reporting will be reviewed and submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: This corrective action plan was implemented in April 2024. Contact Person: Waqas Mirza, Registrar, waqas.mirza@urbancollege.edu

View Audit 306231

Finding 396614 (2023-006)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are...

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are also being updated so the last date of attendance is pulled into the fields needing to be reported to the National Student Loan Data System (NSLDS) as the Effective Date. Enrollment reporting will be reviewed and submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: This corrective action plan was implemented in April 2024. Contact Person: Waqas Mirza, Registrar, waqas.mirza@urbancollege.edu

View Audit 306231

Finding 396612 (2023-005)

Significant Deficiency 2023

Urban College of Boston

MA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. As part of the Global FAS process, any unearned Return to Title IV funding is processed through a negative disbursement check register. The Business ...

Corrective Action Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. As part of the Global FAS process, any unearned Return to Title IV funding is processed through a negative disbursement check register. The Business Office will receive the calculated unearned portion of Title IV funding and post as a negative disbursement onto the student’s ledger/billing. The negative disbursement is auto processed through Global FAS back to COD. The Director of Financial Aid and Manager of the Business Office will review monthly to ensure all returns have been completed. Timeline for Implementation of Corrective Action Plan: This corrective action plan will be implemented by May 2024. Contact Person: Stacy Broadus, Director of Financial Aid, stacy.broadus@urbancollege.edu

View Audit 306231

Finding 396607 (2023-002)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. Global FAS provides UCB with a monthly reconciliation report through our shared Secured File Transfer Protocol site (SFTP)and notifies us when o...

Corrective Action Plan Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. Global FAS provides UCB with a monthly reconciliation report through our shared Secured File Transfer Protocol site (SFTP)and notifies us when one is ready to be reviewed. Once the file is received, the Business Office will conduct a secondary reconciliation using the Global FAS report. The Business Office will review the students ledger/billing and compare information with COD to ensure all disbursement information matches according to regulation. The Director of Financial Aid will also conduct a quarterly internal review of Global FAS reports against COD reporting. Timeline for Implementation of Corrective Action Plan: This corrective action plan will be implemented by May 2024. Contact Person: Stacy Broadus, Director of Financial Aid, stacy.broadus@urbancollege.edu

View Audit 306231

Finding 396604 (2023-005)

Material Weakness 2023

Phillips County Hospital Association

MT

Questioned Costs Material Weakness Reporting § 200.303

Management will submit the audited financial statements to the Department of Agriculture.

View Audit 306230

Finding 396603 (2023-004)

Material Weakness 2023

Phillips County Hospital Association

MT

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

Management will establish and fund a segregated reserve account.

View Audit 306230

Finding 396569 (2023-004)

None 2023

Keppel Union School District

CA

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

The District will require a PAR form from any employee covering a shift in Child Nutrition whose main job is not in the Child Nutrition Department. • The Director of Child Nutrition, Syed Zaidi, will identify and provide a PAR form for those employees providing services to the Child Nutrition Depart...

The District will require a PAR form from any employee covering a shift in Child Nutrition whose main job is not in the Child Nutrition Department. • The Director of Child Nutrition, Syed Zaidi, will identify and provide a PAR form for those employees providing services to the Child Nutrition Department in a substitute situation. To be established as of 6/30/2024.

View Audit 306138 Questioned Costs: $1

Finding 396506 (2023-001)

Significant Deficiency 2023

Jackson County Utility Authority

MS

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

Management will improve monitoring of any funds received from outside agencies to verify if Jackson County Utility Authority is considered a sub-award for funds received. Completion Date: Ongoing Name of Contact Person Responsbile for Corrective Action Plan: Linda Green

View Audit 306108

Finding 396456 (2023-003)

Significant Deficiency 2023

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.430

Views of Responsible Officials: Management will develop appropriate documentation to support when an employee charges a program that is funded by various donors. A consistent and reasonably methodology which may be based on awards budgets should be the basis of the ending allocation. This corrective...

Views of Responsible Officials: Management will develop appropriate documentation to support when an employee charges a program that is funded by various donors. A consistent and reasonably methodology which may be based on awards budgets should be the basis of the ending allocation. This corrective action will also be included in an updated time allocation policy.

View Audit 306028

Finding 396392 (2023-005)

Material Weakness 2023

Hamtramck Public Schools

MI

Matching / Level of Effort / Earmarking Questioned Costs Eligibility

2023-005 — Material Weakness and Material Noncompliance — Compliance Areas Documentation Person responsible for the corrective action: Jim Larson-Shidler, CFO Corrective action planned: The District created and hired a State & Federal Funding Specialist who works directly with the Business Office ...

2023-005 — Material Weakness and Material Noncompliance — Compliance Areas Documentation Person responsible for the corrective action: Jim Larson-Shidler, CFO Corrective action planned: The District created and hired a State & Federal Funding Specialist who works directly with the Business Office to monitor compliance with all grants. A new organization chart is being developed and recommended to the Board to create new positions in the Curriculum Department and hire open positions to monitor and comply with grant parameters. Anticipated completion date: June 30, 2024

View Audit 305967

Finding 396367 (2023-026)

Material Weakness 2023

State of Alaska

AK

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

Finding: 2023-026 - Three FY 23 Fire Management Assistance Grant (FMAG) SF-425 reports were randomly selected for testing. Two reports had incorrect matching amounts and one report for quarter ending September 2022 was not filed. Questioned Costs: None Assistance Listing Number: 97.046 Assistance...

Finding: 2023-026 - Three FY 23 Fire Management Assistance Grant (FMAG) SF-425 reports were randomly selected for testing. Two reports had incorrect matching amounts and one report for quarter ending September 2022 was not filed. Questioned Costs: None Assistance Listing Number: 97.046 Assistance Listing Title: FMAG Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DNR agrees with this finding Corrective Action (corrective action planned): DNR Forestry staff responsible for preparation, review and submission of the FMAG reporting will review procedures and provide corrective updates to the process. This plan will establish written policies and procedures, including independent review and validation before submission. Completion Date (list anticipated completion date): March 2024 Agency Contact (name of person responsible for corrective action): Norman McDonald, Forestry Acting Director

View Audit 305957

Corrective Action Plans

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