Corrective Action Plans

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Subrecipient Monitoring The county will review and update our internal processes and procedures and provide additional training and education to all departments to ensure the minimum requirements of 2 CFR 200 and the subrecipient monitoring policies established by the Oconto County Board are being ...
Subrecipient Monitoring The county will review and update our internal processes and procedures and provide additional training and education to all departments to ensure the minimum requirements of 2 CFR 200 and the subrecipient monitoring policies established by the Oconto County Board are being followed. Planned completion date for corrective action: December 31, 2024
View Audit 318441 Questioned Costs: $1
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2024. Name of Contact Perso...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
View Audit 318405 Questioned Costs: $1
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2024. Name of Contact Perso...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Dr. Kevin J. Nohelty, Superintendent. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
View Audit 318405 Questioned Costs: $1
Procurement Process Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Assistance Listing #93.323; Passed through the Oklahoma State Department of Education (Fund 723) Compliance Requirement: Procurement Material Weakness in Internal Control over Compliance; Material Noncompliance C...
Procurement Process Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Assistance Listing #93.323; Passed through the Oklahoma State Department of Education (Fund 723) Compliance Requirement: Procurement Material Weakness in Internal Control over Compliance; Material Noncompliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award the provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations and conditions of the federal award. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Effective May 14, 2022, the non-Federal entity must ensure that all applicable programs comply with section 70914 of the Build America, Buy America (BABA) Act, including through incorporation of a Buy America preference in the terms and conditions of each award with an infrastructure project. Condition: A vendor that was funded by the ELC program had not gone through the procurement process as required by applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Cause: The District has previously funded the vendor using state and local funds rather than federal funds for the past several years. The vendor’s service was identified that the use of the funds was an allowable activity and cost but the vendor had not gone through the required procurement process for federally funded programs. Effect: The District is out of compliance with federal requirements regarding procurement and could be contracting with vendors that are not the most practical for the District. Context/Sampling: Both of the two vendors that met this scope in this program was tested so no sampling was necessary. Repeat Finding From Prior Year: No Questioned costs: Funds spent with this vendor in this program were $486,260. Recommendation: Control procedures should be implemented to ensure that all vendors that are paid with federal funds following the required procurement regulations and ensure federal updates are regularly made to ensure continued compliance with procurement requirements.Views of Responsible Officials: The district understands the importance of complying with federal procurement requirements and will ensure all staff involved with federal funds are informed of the procurement rules with the addition of the federal compliance procedures to our Fiscal Management Policy. Responsible Individuals: Cameron Cox, Director of Purchasing Anticipated Completion Date: June 30, 2024
View Audit 318367 Questioned Costs: $1
Corrective action the auditee plans to take in response to the finding: The Prosser School District does not concur with the audit finding being issued by the State Auditor’s Office. Allowable activities and costs/restricted purpose – unmet need The District was acutely aware of the requirement for ...
Corrective action the auditee plans to take in response to the finding: The Prosser School District does not concur with the audit finding being issued by the State Auditor’s Office. Allowable activities and costs/restricted purpose – unmet need The District was acutely aware of the requirement for the Emergency Connectivity Fund to be used to fill an “unmet need” to keep students engaged and continue their learning progression during the COVID-19 pandemic, which presented unique and challenging circumstances that had to be addressed immediately. According to the FCC’s requirement, “Applicants may only request support for eligible equipment and/or services for students who lack access to connected devices and broadband connections sufficient to engage in remote learning during the relevant funding period. Schools have the discretion to determine whether a student’s existing device is adequate for remote learning”. In our district, it was established that district-managed devices were essential for all students to fully participate in remote learning and that personal devices were not sufficient for remote learning. District owned devices ensured that students had access to pre-loaded apps and curriculum that were not available on personal devices, thus leveling the playing field for all learners. When students were off-campus, district-managed devices were necessary for full participation in remote learning. These devices were checked out configured with Go Guardian, CIPAcompliant filtering, and secure testing environments required for state assessments such as SmarterBalance and WIDA. Such security and functionality cannot be replicated on personal devices, making district devices indispensable. District owned devices allowed instructional staff to interact with remote learners that were on district owned devices where they could not interact the same way with students on personal devices. Because of this students without access to these district-managed devices would miss out on critical educational experiences and opportunities, thereby creating a disparity in educational quality and equity. Based on this, and considering the number of devices requested over two funding years, it is clear that we did not purchase more devices than were necessary to fill our “unmet need”. Additionally, it was deemed that students on a personal device during remote learning could not be assisted by the technology department in the event of an technical issue causing disruption to learning for that student and potentially the entire class, which would have further hindered the student/ teachers’ abilities to sufficiently engage in remote learning. Restricted purpose – per-location and per-user limitations The District was also acutely aware of the requirement that the devices purchased with the Emergency Connectivity Fund were only to be checked out to students and educational staff, and to only be check out one per user. Our check out program was designed with measures to monitor and flag any attempt to check out an additional device to someone who already had one. This system ensured compliance with this requirement, allowing us to effectively manage our devices and prevent any misuse or over-allocation of resources. By implementing these controls, we maintained accountability and ensured that each student received the necessary support without duplication. Our devices continue to be checked out using our system.
View Audit 318329 Questioned Costs: $1
We will only assign the indirect cost rate allowable per the grant in the book per the related CFR.
We will only assign the indirect cost rate allowable per the grant in the book per the related CFR.
View Audit 318281 Questioned Costs: $1
We will not assign any direct labor costs on timesheets to grant programs on which the agency is already capturing an indirect cost rate recovery.
We will not assign any direct labor costs on timesheets to grant programs on which the agency is already capturing an indirect cost rate recovery.
View Audit 318281 Questioned Costs: $1
Statement of Condition #2023-001 (CFDA 14.157): During the year ended December 31, 2023, the Corporation made a payment on the CRA loan of $1,157 without HUD approval. Recommendation: Management should submit a residual receipts request to HUD for the withdrawal in the amount of $1,157. In the futu...
Statement of Condition #2023-001 (CFDA 14.157): During the year ended December 31, 2023, the Corporation made a payment on the CRA loan of $1,157 without HUD approval. Recommendation: Management should submit a residual receipts request to HUD for the withdrawal in the amount of $1,157. In the future, management should obtain approval from HUD before making any payments on the CRA loan. Action(s) taken or planned on the finding: Management concurs with the finding and will submit a residual receipts withdrawal request in the amount of $1,157 during the year ended December 31, 2024.
View Audit 318198 Questioned Costs: $1
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Corrective Action Plan - Finding 2023-001 Subrecipient Monitoring Department of Treasury COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - ALN #21.027.The County will implement procedures to formally document and complete a risk assessment of subrecipients and for the development of mon...
Corrective Action Plan - Finding 2023-001 Subrecipient Monitoring Department of Treasury COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - ALN #21.027.The County will implement procedures to formally document and complete a risk assessment of subrecipients and for the development of monitoring procedures to address the risks. This corrective action plan calls for the County to annually prepare a risk assessment for each subrecipient and provider documented monitoring to address the risk. The County Budget Director will collect the audits for the respective subrecipient by June 30th. For those that have not completed their audit by June 30th, a follow up reminder will be sent each month inquiring as to the status for date of completion until which time the audit is received.The County Budget Director has developed a tracking spreadsheet to include receipt date of audit, review date of audit, risk assessment level and comments regarding audit. Any subrecipient receiving over $500,000 will automatically be considered a higher risk. In addition, any subrecipient that has findings or comments within their audit will also be considered a higher risk Currently, all expenditure requests must include copies of invoices and canceled checks to ensure that payment has been made prior to reimbursement. Quarterly reports are submitted and reviewed to update the County on progress of the projects. For those subrecipients that are documented as higher risk, additional monitoring procedures will occur. These procedures may include meeting with the subrecipient to discuss other funding sources to fund the project or follow up to any corrective action plans put in place to address the audit findings or comments. Anticipated Completion Date: September 30, 2024.Person Responsible for Corrective Action: Ann Brown Budget Director County of Butler PO Box 1208 Butler, PA 16003-1208 724-284-5105 abrown@co.butler.pa.us
View Audit 318160 Questioned Costs: $1
Finding 485272 (2023-001)
Significant Deficiency 2023
The Chief Procurement Officer will follow all federal and state procurement standards. CPO will review and make necessary changes to documentation procedures for procurement to ensure that all federal and state requirements are met. Chief Procurement Officer has reviewed federal and state procu...
The Chief Procurement Officer will follow all federal and state procurement standards. CPO will review and make necessary changes to documentation procedures for procurement to ensure that all federal and state requirements are met. Chief Procurement Officer has reviewed federal and state procurement compliance. He will update changes to documentation of procurement by December 31, 2024
View Audit 318025 Questioned Costs: $1
Berrien County BOE FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Feder...
Berrien County BOE FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199 (Year: 2023), 225GA324N1199 (Year: 2023) Questioned Costs: $3,381 Description: A review of expenditures charged to the Child nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: The new program director will attend training and review compliance requirements to ensure appropriate documentation is maintained. Estimated Completion Date: 30-Jun-24 Contact Person: Jolyn Schultz, Finance Director Telephone: 229-686-2081 Email: jolyn.schultz@berrien.k12.ga.us
View Audit 317993 Questioned Costs: $1
Safe Haven concurs with the finding and will adhere to the rent reasonableness requirements of Continuum of Care awards. To ensure compliance with rent reasonableness, management will vouch all rent reasonableness analyses to their respective disbursement request and ensure amounts disbursed do not ...
Safe Haven concurs with the finding and will adhere to the rent reasonableness requirements of Continuum of Care awards. To ensure compliance with rent reasonableness, management will vouch all rent reasonableness analyses to their respective disbursement request and ensure amounts disbursed do not exceed HUD-determined fair market rent rates.
View Audit 317971 Questioned Costs: $1
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will implement internal control procedures that will ensure compliance with the Uniform Guidance. Allison Durham, Executive Director, is responsible for implementing this correc...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will implement internal control procedures that will ensure compliance with the Uniform Guidance. Allison Durham, Executive Director, is responsible for implementing this corrective action by September 30, 2024.
View Audit 317907 Questioned Costs: $1
Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will implement additional trainings and guidance for contract monitoring including invoice review and encourage a standard template in Excel to avoid calculation errors. The City is also currently implem...
Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will implement additional trainings and guidance for contract monitoring including invoice review and encourage a standard template in Excel to avoid calculation errors. The City is also currently implementing a city-wide grants management system and we hope to include invoice review and tracking in this new system by 2025. Person(s) Responsible for Implementing: DDPHE – Paige Cheney Implementation Date: September 2024 and potentially January 2025
View Audit 317890 Questioned Costs: $1
Finding 485087 (2023-005)
Significant Deficiency 2023
Management acknowledges the importance of ensuring that payroll costs charged to the program are consistent between the payroll system and the employee’s timesheet. The City continues to monitor its internal control process to ensure thorough review procedures are being followed. Timesheets are revi...
Management acknowledges the importance of ensuring that payroll costs charged to the program are consistent between the payroll system and the employee’s timesheet. The City continues to monitor its internal control process to ensure thorough review procedures are being followed. Timesheets are reviewed, bi-weekly, by payroll and adjusted to reflect actual hours as they relate to a specific activity. The City was able to hire a permanent accountant hiring who will provide additional oversight of these processes ensuring that hours worked are both reported correctly on the timesheets and are following the funding allocations that are approved by the grant.
View Audit 317869 Questioned Costs: $1
Management will implement an internal procedure to ensure proper documentation is retained for all grant expenses.
Management will implement an internal procedure to ensure proper documentation is retained for all grant expenses.
View Audit 317854 Questioned Costs: $1
The district will ensure that proper supporting documents for any conference registration will be approved, and a certificate of attendance will be obtained. The Mountain Pine School District will take the appropriate action to ensure that expenditures are coded to the correct fund or program.
The district will ensure that proper supporting documents for any conference registration will be approved, and a certificate of attendance will be obtained. The Mountain Pine School District will take the appropriate action to ensure that expenditures are coded to the correct fund or program.
View Audit 317769 Questioned Costs: $1
The Superintendent and the grant coordinator are no longer employed by the Mountain Pine School District. The District Treasurer will no longer pay any employee without a proper timesheet signed by the employee and appropriate supervisor. The District Treasurer will confirm that the time sheets turn...
The Superintendent and the grant coordinator are no longer employed by the Mountain Pine School District. The District Treasurer will no longer pay any employee without a proper timesheet signed by the employee and appropriate supervisor. The District Treasurer will confirm that the time sheets turned in for off contract are truly hours worked outside the employees' contract.
View Audit 317769 Questioned Costs: $1
For Assistance Listing 93.011, the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine. The Corporation screene...
For Assistance Listing 93.011, the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine. The Corporation screened applicants for eligibility, however, they did not retain supporting documentation to support that the participants in the program had a COVID-19 vaccine. Compliance with the eligibility requirements is the responsibility of Kimberly Green Reeves, Executive Director of Community Impact and the grant coordinator. As grants G32HS42634C6 and U3SHS45317C6 ended May 31, 2023, and July 31, 2023, respectively, no further correction action will be taken. However effective August 15th, 2023, the Corporation has implemented the following changes, which we believe would address future internal control considerations. The below procedures were added to the grant checklist which is required on all grants applied for by the Corporation entities. Responsible parties are required to document all procedures and sign off on these procedures. The requirements formalize reporting and data management procedures, which include proper management approval and retention of these records. The grant checklist is additionally approved by the grant applicant and Vice President or Executive Director overseeing the grant. Determine if there are any eligibility requirements. If so, please list the requirements and how these requirements will be documented. • All eligibility requirements should be documented and signed off on at the time the eligibility is confirmed. • All documentation of these procedures should be retained and readily available upon request.
View Audit 317761 Questioned Costs: $1
The System will implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, the System will enhance its written policies and procedures to ensure that documentation is included regarding the av...
The System will implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, the System will enhance its written policies and procedures to ensure that documentation is included regarding the avoidance of the acquisition of unnecessary or duplicative items. The system will implement a review of all contracts to ensure the appropriate language exists regarding suspension and debarment regulations and/or consider an annual review of SAM.gov for all vendors. Interim CFO, Sunnie Hines Timeline 180 days
View Audit 317709 Questioned Costs: $1
In response to Material Weakness 2023-02, the Superintendent will contact the Division of Elementary and Secondary Education (DESE) , for guidance regarding this matter. The District Superintendent will follow the guidance from DESE to ensure compliance with Federal regulations and commissioner memo...
In response to Material Weakness 2023-02, the Superintendent will contact the Division of Elementary and Secondary Education (DESE) , for guidance regarding this matter. The District Superintendent will follow the guidance from DESE to ensure compliance with Federal regulations and commissioner memos to ensure the district follows allowable costs and principles . The contact person is Bill Mizaur who is the superintendent of DMJ.
View Audit 317668 Questioned Costs: $1
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been mad...
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been made and new internal control procedures are in place.
View Audit 317668 Questioned Costs: $1
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