Corrective Action Plans

Finding 36521 (2022-001)

Material Weakness 2022

WA

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

Kettle Falls School District has already taken action to correct the finding. We utilized a project management firm to oversee the elementary roof project that this finding was based on. We informed them that we were using Federal funds to support the project and asked them to make sure that all rul...

Kettle Falls School District has already taken action to correct the finding. We utilized a project management firm to oversee the elementary roof project that this finding was based on. We informed them that we were using Federal funds to support the project and asked them to make sure that all rules regarding Federal funds were being followed. However, we learned during this audit that they were not followed. As soon as we learned about a potential issue with our current audit, we made an immediate change to our practice. We no longer rely on the firm to ensure that Federal requirements are being met. We now oversee those requirements, and the district will be certifying the payroll for any project that is being funded through Federal dollars.

View Audit 26092

Finding 36502 (2022-003)

Material Weakness 2022

Mobridge Regional Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule ...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final Schedule of Expenditures of Federal Awards. We will begin developing a Grant Award Policy and Procedure Manual around tracking and reporting of awards to ensure accurate and up-to-date communication of award requirements. This communication will include implementing additional processes to improve our internal controls over identifying and reporting of expenditures in compliance with the Schedule of Expenditures of Federal Awards (SEFA) if applicable. We will provide staff training annually for any updates or adjustments to the policy. Anticipated Completion Date: Ongoing

View Audit 35301

Finding 36501 (2022-004)

Material Weakness 2022

Mobridge Regional Hospital

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a ...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeeping account or as a separate bank account. The Hospital had excess cash available to cover the required reserve amount. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash within its general operating bank account. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: June 30, 2023

View Audit 35301

Finding 36494 (2022-002)

Material Weakness 2022

Crow Wing County

MN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403

2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County include consideration of any expenditures that may be part of other federal programs as part of their review. Explanation of disagreement with a...

2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County include consideration of any expenditures that may be part of other federal programs as part of their review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their procedures to ensure expenditures coded to federal grants are not already claimed by other grant programs. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011 Questioned Costs: $1

Finding 36483 (2022-008)

Material Weakness 2022

Concord Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875 -5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Prior to the submission of the Title I application annually, the federal grants coo...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875 -5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Prior to the submission of the Title I application annually, the federal grants coordinator with consult with all non-public schools within our district boundaries as listed by the IDOE in the grant application portal. The signed consultation forms will be uploaded to the IDOE?s Title I Programs Application Center as attachments. The corporation treasurer will verify that all consultation forms are signed and uploaded in the Application Center before the initial grant application budget can be submitted for review. Anticipated Completion Date: December 31, 2022

View Audit 35807

Finding 36481 (2022-007)

Material Weakness 2022

Concord Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-007 Contact Person Responsible for Corrective Action: Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by t...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by the treasurer for accuracy. Both the treasurer and the grants coordinator will sign off on the reports. Anticipated Completion Date: June 30, 2022

View Audit 35807

Finding 36479 (2022-005)

Material Weakness 2022

Concord Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-005 Finding: Internal controls were not in place/effective in relation to the Title I Annual Expenditure Reports filed during the audit period. Subsequently, the 20-21 Title I Annual Expenditure Report did not agree with School Corporation?s ledgers. $578,452 of expenditures were report...

FINDING 2022-005 Finding: Internal controls were not in place/effective in relation to the Title I Annual Expenditure Reports filed during the audit period. Subsequently, the 20-21 Title I Annual Expenditure Report did not agree with School Corporation?s ledgers. $578,452 of expenditures were reported the Annual Expenditure Report and $677,514 from Fund 4121 on the ledgers. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by the treasurer for accuracy. Both the treasurer and the grants coordinator will sign off on the reports. In order to address the issue related to earmarking and set-asides within Title I not be completed, Concord Community Schools created a Grants and Assessment Coordinator position in May 2022. A person was hired to fill this position starting on July 1, 2022. One of the essential functions of this position is maintaining current and accurate records related to federal and state grants. Starting in January 2023, in addition to the Grants and Assessment Coordinator, a member of the business department will be a second reviewer and sign the semi-annual certifications. Anticipated Completion Date: December 31, 2023

View Audit 35807

Finding 36475 (2022-004)

Material Weakness 2022

Concord Community Schools

IN

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

FINDING 2022-004 Finding: Non-Public School: No documentation could be found to support non-public school students qualifying for Title I on the 2020-2021 and 2021-2022 Applications. These numbers determine equitable share distributions to these non-public schools. Contact Person Responsible for Cor...

FINDING 2022-004 Finding: Non-Public School: No documentation could be found to support non-public school students qualifying for Title I on the 2020-2021 and 2021-2022 Applications. These numbers determine equitable share distributions to these non-public schools. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Non public schools will be consulted prior to the initial Title I(a) application being submitted at the start of each grant cycle. Non-public school consultation forms and spreadsheet(s) for any equitable share calculations will be uploaded into the Title I application center as attachments. These will be verified by the corporation treasurer before the Title I application is submitted annually. Prior to the submission of the Title I application annually, the federal grants coordinator with consult with all non-public schools within our district boundaries as listed by the IDOE in the grant application portal. The signed consultation forms will be uploaded to the IDOE?s Title I Programs Application Center as attachments. The corporation treasurer will verify that all consultation forms are signed and uploaded in the Application Center before the initial grant application budget can be submitted for review. A form will be created so that when files are downloaded from the Child Nutrition Program (CNP) website and subsequently uploaded into Mealtime, there will be places for a signature of the person who downloaded the file, a signature for the person who uploaded the file, and a reviewer. Anticipated Completion Date: September 15, 2023

View Audit 35807

Finding 36460 (2022-001)

Material Weakness 2022

Concord Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Jim Evans Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This finding was corrected beginning July 1, 2022. Concord Community Schools hired an add...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Jim Evans Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This finding was corrected beginning July 1, 2022. Concord Community Schools hired an additional staff member and that staff member reviews the information used to prepare the Monthly Sponsored Claims for reimbursement to verify that the claims are accurate, complete and prepared in accordance with the grant requirements. Once the review is complete, the Monthly Sponsored Claims are printed and signed by both the Food Service official who prepared the claims and the food service official who reviewed the claims for accuracy, completeness and compliance with grant requirements. Anticipated Completion Date: This finding has been corrected.

View Audit 35807

Finding 36452 (2022-002)

Material Weakness 2022

Evergreen Local School District

OH

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

Management is aware and understands the importance of compliance with the federal requirements and will ensure the wage requirements are met in the future.

View Audit 28004 Questioned Costs: $1

Finding 36380 (2022-003)

Material Weakness 2022

Cvfiber

VT

Subrecipient Monitoring Material Weakness Period of Performance

View of Responsible Officials and Planned Corrective Action: CVFiber is keeping track of the award period for each grant award and comparing records monthly to ensure expenditures are within the period of performance. Should terms be changed at the state level or in any regard, this will be reflecte...

View of Responsible Officials and Planned Corrective Action: CVFiber is keeping track of the award period for each grant award and comparing records monthly to ensure expenditures are within the period of performance. Should terms be changed at the state level or in any regard, this will be reflected in writing so that the dates align at all times. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director.

View Audit 30692

Finding 36379 (2022-002)

Material Weakness 2022

Cvfiber

VT

Subrecipient Monitoring Material Weakness Reporting

View of Responsible Officials and Planned Corrective Action: Beginning in November 2022, corrections were made on all reporting to ensure they agreed with the accounting on a monthly and year to date basis. After reporting was completed, CVFiber chose to reclass a large expense, and those reports we...

View of Responsible Officials and Planned Corrective Action: Beginning in November 2022, corrections were made on all reporting to ensure they agreed with the accounting on a monthly and year to date basis. After reporting was completed, CVFiber chose to reclass a large expense, and those reports were resubmitted. CVFiber internally identified account classifications of all expenditures and has a current process of double checking the classifications as they are being reconciled. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director.

View Audit 30692

Finding 36373 (2022-003)

Material Weakness 2022

Community Foundation of Greater Flint

MI

Subrecipient Monitoring Material Weakness § 200.332

Department of Health and Human Services 2022-003 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fu...

Department of Health and Human Services 2022-003 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fully understand the requirements over indirect costs Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: CFGF will engage with external firm to assist with fully understanding requirements related to indirect costs and federal requirements. CFGF will also work with external firm to assist in the identification and selection of additional training opportunities for staff who work on federal programs. Name(s) of the contact person(s) responsible for corrective action: Brett Hunkins Planned completion date for corrective action plan: December 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Brett Hunkins at 810-767-8270.

View Audit 31581

Finding 36372 (2022-002)

Material Weakness 2022

Community Foundation of Greater Flint

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

Department of Health and Human Services 2022-002 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fu...

Department of Health and Human Services 2022-002 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fully understand the requirements over indirect costs Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: CFGF will engage with external firm to assist with fully understanding requirements related to indirect costs and federal requirements. CFGF will also work with external firm to assist in the identification and selection of additional training opportunities for staff who work on federal programs. Name(s) of the contact person(s) responsible for corrective action: Brett Hunkins Planned completion date for corrective action plan: December 31, 2023

View Audit 31581 Questioned Costs: $1

Finding 36352 (2022-001)

Material Weakness 2022

Automation Alley

MI

Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.403

Grant expenditures that specify a period of coverage and/or performance will be amortized based on the service contract terms. Amortization costs that go beyond a grant?s expiration date will not be recorded against the expired grant.

View Audit 26949 Questioned Costs: $1

Finding 36332 (2022-001)

Material Weakness 2022

Town of Fairfield Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

The Town will continue to rely on its auditors to perform non-attest services to prepare the financial statements. Management will continue to approve and take full responsibility for any non-attest services provided. As noted above, it is not feasible for many small towns, including the town of Fai...

The Town will continue to rely on its auditors to perform non-attest services to prepare the financial statements. Management will continue to approve and take full responsibility for any non-attest services provided. As noted above, it is not feasible for many small towns, including the town of Fairfield, Vermont, to invest the time and money in training for the preparation of the financial statements in-house. The local emphasis is placed instead on ensuring that the entries into the local accounting system are accurate and timely, therefor providing good information for the accurate preparation of the financial statements.

View Audit 26569

Finding 36314 (2022-007)

Material Weakness 2022

Cumberland County Board of Education

NC

Subrecipient Monitoring Cash Management Material Weakness

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliati...

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 26556

Finding 36275 (2022-002)

Material Weakness 2022

San Luis Valley Boces

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding 2022-002: Special Education Cluster (IDEA), CFDA 84.027 and 84.173 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4027, 6027, 4173, and 6173 Type of finding: Internal Control (material weakness) and nonco...

Finding 2022-002: Special Education Cluster (IDEA), CFDA 84.027 and 84.173 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4027, 6027, 4173, and 6173 Type of finding: Internal Control (material weakness) and noncompliance (material noncompliance) Material Weakness: The material weakness at Finding 2022-001 also applies to this grant. Action Taken: The SLV BOCES will continue to evaluate duties and responsibilities of staff responsible for financial close and grant reconciliation. As of September 2022, Special Education Coordinators have been given grant oversight responsibilities and will monitor grants closely to assure that expenditures are made in a timely manner. Although the BOCES does not currently have a Budget Manager, we are working closely with an accounting agency to perform budgeting and accounting tasks with the assistance of the SLV BOCES HR/Payroll Manager. If the U.S. Department of Education have questions regarding this plan, please call the responsible party listed below. Sincerely yours, Stacy Holland Interim Executive Director San Luis Valley Board of Cooperative Educational Services Cindy Squires Human Resources/Payroll Manager San Luis Valley Board of Cooperative Educational Services

View Audit 31168

Finding 36264 (2022-002)

Material Weakness 2022

Kayenta Unified School District No.27

AZ

Material Weakness Reporting Special Tests & Provisions § 200.512 § 200.520

CORRECTIVE ACTION PLAN - FINDING 2022-002 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Admini...

CORRECTIVE ACTION PLAN - FINDING 2022-002 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal Assistance # 84.041, 84.425, 84.027 Program Titles Impact Aid, Covid-19 Education Stabilization Fund, Special Education ? Grants to States Federal Agency U.S. Department of Education Condition The District did not submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. Corrective Action Plan The District will coordinate with the audit firm under contract to ensure that the audit report for the fiscal year ending June 30, 2023 will be submitted in a timely manner. District Contact Arlene Laughter, Business Manager Completion Date June 30, 2023

View Audit 37184

Finding 36252 (2022-002)

Material Weakness 2022

Shalom II Housing, Inc.

RI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.516

Finding 2022-002: Late Residual Receipt Payment Auditee?s Response: Shalom II Housing, Inc. (the Organization) is in agreement with the finding and the recommendation. During 2021, the Organization did on review their surplus cash calculation on a regular basis, resulting in a late deposit. Su...

Finding 2022-002: Late Residual Receipt Payment Auditee?s Response: Shalom II Housing, Inc. (the Organization) is in agreement with the finding and the recommendation. During 2021, the Organization did on review their surplus cash calculation on a regular basis, resulting in a late deposit. Subsequently, the Organization deposited $13,939 to their residual receipts account. Planned Corrective Action Plan: The Organization will deposit $13,939 to their residual receipts account. Name of Responsible Person: Renee St. John, Chief Financial Officer Name of Department Contact: Renee St. John, Chief Financial Officer Current Status: In Progress. Management is working on depositing the necessary funds into their residual receipts account. In addition, management is working on developing a procedure to calculate surplus cash on a monthly basis to ensure surplus cash is properly calculated. This is expected to be completed during fiscal year 2023.

View Audit 32328

Finding 36243 (2022-002)

Material Weakness 2022

Hope Community Resources, Inc. & Affiliates

AK

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Finding 2022-002 Material Weakness in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan Weakness referenced Uniform Guidance Reporting that is not applicable going forward due to federal program discontinuing. Expected Completion Date Please see above.

View Audit 36980

Finding 36235 (2022-002)

Material Weakness 2022

Sheboygan Area School District

WI

Questioned Costs Special Tests & Provisions Material Weakness

Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. Management immediately began to review policies and procedures. District Contacts: Mark Boehlke, Assistant Superintendent, Business and Operational Services Wendy Baackes, Coordinator ...

Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. Management immediately began to review policies and procedures. District Contacts: Mark Boehlke, Assistant Superintendent, Business and Operational Services Wendy Baackes, Coordinator of Financial Services Finding 2022-002 expected to be corrected during the 2022-23 fiscal year.

View Audit 34159 Questioned Costs: $1

Finding 36227 (2022-006)

Material Weakness 2022

Oakland Unified School District

CA

Material Weakness Reporting Internal Control / Segregation of Duties

Responsible Individuals: Marth Pena, Coordinator of Afterschool Programs Corrective Action Plan: OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUS...

Responsible Individuals: Marth Pena, Coordinator of Afterschool Programs Corrective Action Plan: OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUSD transitioned to a new attendance tracking system. Due to the multiple errors and consistent changes in attendance, OUSD began using Aeries Supplemental Attendance tracking instead of CitySpan in fall 2021. This transition has allowed the Expanded Learning Office to support struggling sites with real-time accurate attendance data. 2. On July 29, OUSD held a mandatory Aeries training for all after-school staff and reviewed all CDE (ASES, 21st CCLC, and ASSETS) attendance requirements. Over 100 after-school staff attended. 3. All Attendance documents were revised to include Aeries attendance protocols. 4. OUSD Designed dashboards with real-time student and attendance data for all after-school providers The CDE has accepted the District's CAP as of 8/29/2022, and we expect improved outcomes during the fiscal year 2023. Anticipated Completion Date: June 30, 2023

View Audit 26207

Finding 36219 (2022-001)

Material Weakness 2022

City of Meridian, Idaho

ID

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal ...

Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 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 the terms and conditions of the federal award. 2 CFR Part 170 establishes requirements for recipients' reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). During the testing of the CDBG program, it was noted the City does not have a process in place to identify that FFATA reporting was required and did not report information on the subawards as required by FFATA. Responsible Individuals: Crystal Campbell, Community Development Program Coordinator. Corrective Action Plan: The City of Meridian has implemented the following changes to its internal control procedures to address finding # 2022-001 as listed above. Effective January 1, 2023, we have updated our Grant Management Software (Neighborly) to provide a monthly report that displays all New Subrecipient Agreements executed with a value of $30,000 that fall under the Federal Funding Accountability and Transparency Act (FFATA). This monthly report will establish an effective control over the necessary reporting of subrecipient agreements executed over the value of $30,000. The monthly Neighborly report will be reviewed and approved by the Community Development Program Coordinator along with their supervisor on a monthly basis to make the City compliant for FFATA reporting requirements. The Community Development Program Coordinator will have also added to the internal quarterly review process to discuss any FFATA items being considered and reviewed. Anticipated Completion Date: Ongoing.

View Audit 25888

Finding 36191 (2022-005)

Material Weakness 2022

Great Expectations Housing Corporation

CA

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 34377

Corrective Action Plans

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