Corrective Action Plans

Finding 50948 (2022-004)

Material Weakness 2022

MN

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2022-004 Federal Agency Name Department of Agriculture Program Name Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary The reserve account was not separately identified and there was no formal review separate from the preparer over t...

Finding 2022-004 Federal Agency Name Department of Agriculture Program Name Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary The reserve account was not separately identified and there was no formal review separate from the preparer over the reserve fund reconciliation. Responsible Individuals Sharlene Knutson, Administrator Corrective Action Plan We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documents. Anticipated Completion Date September 30, 2023

View Audit 52757

Finding 50947 (2022-003)

Material Weakness 2022

McIntosh Senior Living

MN

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name Department of Agriculture Program Name Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the S...

Finding 2022-003 Federal Agency Name Department of Agriculture Program Name Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals Sharlene Knutson, Administrator Corrective Action Plan Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. We will continue to be aware of the financial reporting requirements relating to the Organization?s schedules of expenditures of federal awards and internal control that impact reporting. Anticipated Completion Date Ongoing

View Audit 52757

Finding 50945 (2022-001)

Material Weakness 2022

Garrett Regional Medical Center

MD

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

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours we...

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours were found to be unallowable on sample patients treated for COVID. Management reviewed the findings and identified additional patients/hours not covered by other funding sources to replace the unallowed data totaling $8,550. Completion Date: The steps above will be completed by October 31, 2023.

View Audit 52431 Questioned Costs: $1

Finding 50935 (2022-102)

Material Weakness 2022

Nevada Legal Services, Inc.

NV

Allowable Costs / Cost Principles Material Weakness

Name of contact person: Peter Wetherall, Esq., Executive Director Corrective Action: Nevada Legal Services, Inc. agrees with the finding. A monthly close list of activities has been developed which includes specific steps to be followed each month to review the statement of activities by class and e...

Name of contact person: Peter Wetherall, Esq., Executive Director Corrective Action: Nevada Legal Services, Inc. agrees with the finding. A monthly close list of activities has been developed which includes specific steps to be followed each month to review the statement of activities by class and ensure that after indirect cost allocations have been made, the indirect expense account codes are $0 indicating everything in the indirect cost pool has been allocated. Proposed Completion Date: Fully corrected prior to release of December 31, 2022 audit.

View Audit 48954

Finding 50927 (2022-003)

Material Weakness 2022

Flagler Hospital, Inc. and Subsidiaries

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Condition: The System?s controls in place for subrecipient payments did not ensure that subrecipients were paid within the required 30 day window. Planned Corrective Action: The System will review and enhance its grant agreement review process by implementing controls to grant agreements are thoroug...

Condition: The System?s controls in place for subrecipient payments did not ensure that subrecipients were paid within the required 30 day window. Planned Corrective Action: The System will review and enhance its grant agreement review process by implementing controls to grant agreements are thoroughly reviewed and are adhering to all the compliance requirements. Contact person responsible for corrective action: Paige Stanton Anticipated Completion Date: 6/30/24

View Audit 46814

Finding 50926 (2022-002)

Material Weakness 2022

Flagler Hospital, Inc. and Subsidiaries

FL

Subrecipient Monitoring Material Weakness Reporting

Condition: The System?s controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations or the required submission timeline. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing...

Condition: The System?s controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations or the required submission timeline. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing controls to ensure reports are completed and submitted in accordance with the guidelines established by HHS. Contact person responsible for corrective action: Tom Bailey Anticipated Completion Date: 6/30/24

View Audit 46814

Finding 50905 (2022-001)

Material Weakness 2022

Kelso School District No. 458

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso School District No. 458 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Fede...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso School District No. 458 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Scott Westlund, Chief Financial & Operations Officer 601 Crawford, Kelso WA, 98626 (360) 501-1903 Corrective action the auditee plans to take in response to the finding: The Kelso School District appreciates the State Auditor?s Office review of the Davis-Bacon Act requirements in our use of federal funding for the Huntington Middle School construction project. The Kelso School District agrees with the auditor?s finding that more frequent monitoring of wage and payroll certifications is necessary to conform to Davis-Bacon Act. We realize that our reliance on the State of Washington?s Labor and Industries prevailing wage and payroll certifications site (where wage and certification data is submitted and stored) will require weekly review of submitted contractor payrolls and certifications. As we move forward into two additional construction projects utilizing federal funds, we will ensure our project management team provides weekly oversight of contractor compliance, collects weekly certifications and payrolls, and provides Kelso School District with required documentation. Anticipated date to complete the corrective action: Currently in place

View Audit 44228

Finding 50869 (2022-005)

Material Weakness 2022

Union County/college Corner Joint School District

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-005 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013...

FINDING 2022-005 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. For the first report, the amounts reported as expended did not agree to underlying expenditure records of the School Corporation. Per discussion with the Treasurer, the amount in the report included expenditures from outside of the reporting period, resulting in an overstatement of expenditures of approximately $28,000. Additionally, for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Description of Corrective Action Plan: The treasurer will prepare the grant reporting and have the deputy treasurer review and make any corrections to the information online prior to submission. Responsible Party and Timeline for Completion: Jennifer Blakely, Treasurer, and Debbie Blevins, Deputy Treasurer ? this corrective action will be implemented for all reporting requirements immediately following the audit in March 2023.

View Audit 53337

Finding 50861 (2022-003)

Material Weakness 2022

Union County/college Corner Joint School District

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Fede...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one claim in a sample of four, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Description of Corrective Action Plan: The food service director will have the treasurer, deputy treasurer, or an administrator review and sign off on the sponsor claim reimbursement summary prior to submission. Responsible Party and Timeline for Completion: Jenny Dunning, Food Service Director ? this will be implemented immediately following the audit in March 2023.

View Audit 53337

Finding 50848 (2022-002)

Material Weakness 2022

Twin Lakes School Corporation

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.55...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the meal counts were overclaimed for the month. We noted that in October 2020, the School Corporation had overclaimed lunches by 823 meals and breakfast by 512 meals, in April 2021, had overclaimed lunches by 210 meals and breakfast by 58 meals, in October 2021, had overclaimed lunches by 90 meals and breakfast by 632 meals, and in April 2022, had overclaimed breakfast by 984 meals and fresh fruits and vegetables by 114. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy and that the claim agrees to underlying detail for meals served. Responsible Party and Timeline for Completion: April 01, 2023

View Audit 52593 Questioned Costs: $1

Finding 50834 (2022-004)

Material Weakness 2022

Region V Services

NE

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. ...

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization selected option III to calculate lost revenue, which is the alternative reasonable method based on management?s narrative. For all periods reported in the Organization?s Period 2 submission, the reported lost revenue amounts did not agree to the underlying internal financial data in accordance with management?s narrative. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, the Organization incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, the Organization would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Joe Dondlinger, CFO

View Audit 48354

Finding 50832 (2022-003)

Material Weakness 2022

Center for Independent Living for Western Wisconsinc INC

WI

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 No documentation of supervisor approval on timesheets Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

2022-003 No documentation of supervisor approval on timesheets Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review the processes and implement procedures. Name(s) of the contact person(s) responsible for corrective action: Kyle Kleist Planned completion date for corrective action plan: September 30, 2023

View Audit 47181

Finding 50820 (2022-005)

Material Weakness 2022

Spina Bifida Association of America

VA

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2022-005: Reporting ? Material Weakness in Internal Control Over Compliance and Compliance; U.S. Department of Health and Human Services, Rare Disorders: Research, Surveillance, Health Promotion, and Education; Assistance Listing Number 93.315 Condition Th...

Finding No. 2022-005: Reporting ? Material Weakness in Internal Control Over Compliance and Compliance; U.S. Department of Health and Human Services, Rare Disorders: Research, Surveillance, Health Promotion, and Education; Assistance Listing Number 93.315 Condition The Association does not have controls in place to ensure that FFATA reporting requirements were met. As a result, the Association did not submit the required data on its first-tier sub-awards. Recommendation It was recommended that management review all active sub-awards for the year ended December 31, 2022, and submit the required data elements within the FSRS system. Furthermore, it was recommended that the Association?s management design control procedures to ensure that all reporting requirements are identified and submitted in a timely fashion. Action Taken The Spina Bifida Association will take the necessary actions to meet the requirements set forth to be in compliance with FFATA. Anticipated Completion Date December 2023

View Audit 48621

Finding 50769 (2022-002)

None 2022

Snoqualmie Valley School District No. 410

WA

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

Finding ref number: 2022-002 Finding caption: The District did not have internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Ryan Stokes, Assistant Superintendent P.O. Box 400 Snoqualmie, WA 98065 (425) 831-8012 Corr...

Finding ref number: 2022-002 Finding caption: The District did not have internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Ryan Stokes, Assistant Superintendent P.O. Box 400 Snoqualmie, WA 98065 (425) 831-8012 Corrective action the auditee plans to take in response to the finding: Corrective action was implemented after the prior year audit and no new expenditures have occurred since that time related to federally funded public works projects. Anticipated date to complete the corrective action: June 2022

View Audit 49978

Finding 50758 (2022-002)

Material Weakness 2022

Afiya Apartments INC

OR

HUD Housing Programs Eligibility Material Weakness

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/2023. A new management agen...

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/2023. A new management agent will be identified to take over the property after 4/30/2023. b. Ensure that the new managing agent employs an onsite manager with HUD compliance experience. c. Currently prioritizing recertifications by oldest first. d. Monthly review of TRACS reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New processes will be implemented by 5/1/2023.

View Audit 41842

Finding 50751 (2022-004)

Material Weakness 2022

Tri-County School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-004 ? Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description o...

Finding 2022-004 ? Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will implement a formal process to ensure the required weekly payroll certificates are collected and reviewed to ensure compliance with the wage rate requirements. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50750 (2022-003)

Material Weakness 2022

Tri-County School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County Sch...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will ensure someone other that the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50749 (2022-002)

Material Weakness 2022

Tri-County School Corporation

IN

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

Finding 2022-002 ? Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. D...

Finding 2022-002 ? Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will establish a documented review of all Education Stabilization Fund account payable claims before they are paid. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50745 (2022-001)

Material Weakness 2022

Tri-County School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2022-001 ? Child Nutrition Cluster -Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Descript...

Finding 2022-001 ? Child Nutrition Cluster -Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will establish a documented review of all Child Nutrition Cluster account payable claims before they are paid. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50735 (2022-002)

Material Weakness 2022

Mohawk Valley Community Action Agency, Inc.

NY

Reporting Material Weakness

Name of auditee: Mohawk Valley Community Action Agency, Inc. TIN: 16-0918009 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: August 1, 2021 - July 31, 2022 CAP prepared by: Amy Turner aturner@mvcaa.com Finding 2022-002 Mohawk Valley Community Action Agency has implemented account...

Name of auditee: Mohawk Valley Community Action Agency, Inc. TIN: 16-0918009 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: August 1, 2021 - July 31, 2022 CAP prepared by: Amy Turner aturner@mvcaa.com Finding 2022-002 Mohawk Valley Community Action Agency has implemented accounting procedures to ensure proper identification of federal expenditures and timely submission of the data collection form to the Federal Audit Clearinghouse. Additionally, to avoid future delays with the audit for the year ended July 31, 2023, we are working with our auditors and are planning for timely completion of our audit and to address both findings 2022-001 and 2022-002 as follows: ? An audit entrance conference with the Board of Directors will be held on Monday, June 26th, 2023. EFPR Group will present the outline and timetable for the 2023 audit. ? The Fiscal Director will meet with EFPR Group in July prior to the fiscal year end to review and discuss the prior year audit adjustments with the goal of not having similar adjustment resulting from the 2023 audit. ? A draft trial balance will be ready at the end of September 2023. ? All reconciliations will be completed by Mid-October. ? Field work by EFPR Group will be conducted in mid-November 2023. ? An audit exit conference with Board of Directors will be scheduled for Monday, December 11th, 2023 to present draft financial statements for 2023. ? The audit will be finalized and submitted to the Federal Audit Clearing House by December 31, 2023.

View Audit 42239

Finding 50721 (2022-001)

Material Weakness 2022

Moab Community School

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Moab Community School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Carrie Ann Smith, Director and Matt Lovell, Business Manager Corrective ...

Finding 2022-001 Finding Summary: Moab Community School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Carrie Ann Smith, Director and Matt Lovell, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 50133

Finding 50720 (2022-001)

Material Weakness 2022

Center for Creativity, Innovation & Discovery

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Responsible Individuals: Corrective Action Plan: Center for Creativity, Innovation & Discovery is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Brenda Bennett, Director...

Finding 2022-001 Finding Summary: Responsible Individuals: Corrective Action Plan: Center for Creativity, Innovation & Discovery is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Brenda Bennett, Director Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management has provided the audited financial statements and a copy of the proposed budget to USDA in December 2022 and will continue to ensure all necessary corrective action plan items are submitted to the USDA each year.

View Audit 47422

Finding 50661 (2022-001)

Material Weakness 2022

College Place School District No. 250

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE College Place School District No. 250 September 1, 2021 through August 31, 2022 Finding Ref. No.: 2022-001 Finding Caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Na...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE College Place School District No. 250 September 1, 2021 through August 31, 2022 Finding Ref. No.: 2022-001 Finding Caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Julie James, Director of Business and Finance 1755 S. College Ave., College Place, WA 99324 (509) 525-4827 Corrective action the auditee plans to take in response to the finding: This particular project was funded through ESSER funds which are considered federal funds. Federal funds require a special set of guidelines. The district contracted with a project manager who completed the prevailing wage documentation. In the future, if the District uses federal funds for construction projects, the District will include the provision that the contractor or subcontractors comply with requirements to submit to the District weekly, for each week in which any contract work is performed, certified payroll reports. These reports will include a copy of the payroll and a signed statement of compliance. The District will ensure federal prevailing wage rate clauses are in included in contracts using federal funds. The District understands that we may use a contracted project manager to collect certified payroll reports from contractors and subcontractors, but ultimately, it is the District?s responsibility to comply with these requirements and maintain documentation demonstrating compliance. Anticipated date to complete the corrective action: 6/14/2023

View Audit 42778

Finding 50649 (2022-002)

Material Weakness 2022

Clintondale Community Schools

MI

Questioned Costs Cash Management Subrecipient Monitoring

See corrective action plan

View Audit 53600 Questioned Costs: $1

Finding 50645 (2022-004)

Material Weakness 2022

Clintondale Community Schools

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

See corrective action plan

View Audit 53600

Corrective Action Plans

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