Corrective Action Plans

Finding 384198 (2023-002)

None 2023

Legal Aid of Southeastern Pennsylvania, Inc.

PA

Allowable Costs / Cost Principles Questioned Costs Eligibility

For the finding regarding LASP's compliance with 45 CFR § 1626, a detailed plan has been created that will include weekly compliance team meetings, review of LegalServer reports, and ongoing communication with, and training of, LASP staff on the requirements of the regulation. These activities wil...

For the finding regarding LASP's compliance with 45 CFR § 1626, a detailed plan has been created that will include weekly compliance team meetings, review of LegalServer reports, and ongoing communication with, and training of, LASP staff on the requirements of the regulation. These activities will be supervised by LASP's Chief Counsel, Director of Operations, and Grants and Compliance Specialists. As a direct response to the finding, LASP has implemented a monthly review of open and closed cases involving non-citizens to ensure that files contain the required documentation. Advocate time entries will also be reviewed to ensure that time entries are allocated to an allowable funding source.

View Audit 297293 Questioned Costs: $1

Finding 384192 (2023-001)

None 2023

Housing Authority of the City of Piedmont

AL

Questioned Costs HUD Housing Programs

The Authority’s Executive Director, Kelley Ballew, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly.

View Audit 297287

Finding 384172 (2023-002)

Significant Deficiency 2023

Capitol Technology University

MD

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

Finding 2023-002 Significant Deficiency over Special Tests and Provisions - Enrollment Reporting The University acknowledges that there was 1 out of the 14 students selected that the change in , - 0 enrollment status was reported by the University more than 60 days after the enrollment status change...

Finding 2023-002 Significant Deficiency over Special Tests and Provisions - Enrollment Reporting The University acknowledges that there was 1 out of the 14 students selected that the change in , - 0 enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in 2024 the business practice has changed with the implementation of the modernized NSLDS Professional Access website. Upon receipt of the Student Enrollment Roster, the file is updated by an updated algorithm using data from the University’s CRM, Jenzabar. The resulting spreadsheet is uploaded to NSLDS for verification and submittal. The accepted records are updated in NSLDS' database and are removed from the resulting spreadsheet produced by NSLDS. The records that error-out are listed on the resulting spreadsheet. This file is maintained for audit purposes. To ensure accurate enrollment status updates, the records listed on the resulting spreadsheet are updated manually on the NSLDS website. The manual entries are updated in real-time. In addition, the University is updating enrollment status changes manually upon receipt of Action Forms initiated by the student instead of waiting for the next Enrollment Report from NSLDS. This should correct the issue where a change in student status was not captured by NSLDS and reasonably ensure compliance with Federal status. Contact Person: Kim Wittler, AVP, Enrollment and Financial Aid Completion Date: March 1, 2024

View Audit 297272

Finding 384162 (2023-001)

Significant Deficiency 2023

Capitol Technology University

MD

Questioned Costs Reporting Internal Control / Segregation of Duties

Finding 2023-001 Significant Deficiency over Financial Reporting Management agrees with the finding. Corrective action plan follows. The College acknowledges that it did not complete a full close and review of the trial balance accounts by the start of the audit and that multiple trial balances we...

Finding 2023-001 Significant Deficiency over Financial Reporting Management agrees with the finding. Corrective action plan follows. The College acknowledges that it did not complete a full close and review of the trial balance accounts by the start of the audit and that multiple trial balances were generated. It acknowledges that net assets were not properly rolled at year end and the balance did not reconcile to the trial balance, and that trial balance adjustments were booked after the close process was completed. Management has reviewed its yearend close procedures and has implemented the following guidelines to ensure an accurate and timely close: The College can better prepare for yearend close by reinforcing its month end close procedures. Month end close procedures and reconciliations were inconsistent throughout the year. The College has established a checklist of monthly processes, recurring journal entries, and the support needed to complete the reconciliation process. Reconciling accounts on a monthly basis allows for the identification and correction of errors in a timely manner. Monthly reconciliations are kept on a shared network and can be accessed by all Business Office team members. The VP of Finance will review monthly bank reconciliations to ensure accuracy and timeliness. Net Assets have been reviewed and agreed to the prior year audit report. The College has a detailed yearend checklist which includes a list of yearend journal entries, and a detailed list of the schedules provided to auditors. The College will prepare a close schedule identifying important dates, activities and responsibilities to ensure items are completed in a timely manner and that all necessary deadlines are met. Yearend schedules are on a shared network drive so that progress and accuracy can be monitored. The VP of Finance will hold regular meetings with the Business Office team to monitor yearend close progress. Once the yearend close has been established, all reports will be reviewed and compared to previous year’s figures to identify any unexpected changes, and agreed to the final trial balance prior to uploading to the audit portal. No adjustments will be allowed once the trial balance has been finalized without consultation with the auditors. The Business Office team will continue to reevaluate any processes or systems used during the previous yearend closes and update them as needed, such as setting up new accounts, reviewing current statements for accuracy, or revising account coding. Contact Person: Kathleen Werner, Interim VP Finance Completion Date: June 30, 2024

View Audit 297272

Finding 384161 (2023-001)

Significant Deficiency 2023

Rowan-Salisbury Board of Education

NC

Questioned Costs Cash Management § 200.305

As noted in the last fiscal year audit, we incurred the same finding. Immediately after the auditors helped bring the finding to our knowledge, we began procedures to fix and prevent from re-occurring. We began to draw down the actual expenses instead of our budgeted expenses. Our TSL Technical Assi...

As noted in the last fiscal year audit, we incurred the same finding. Immediately after the auditors helped bring the finding to our knowledge, we began procedures to fix and prevent from re-occurring. We began to draw down the actual expenses instead of our budgeted expenses. Our TSL Technical Assistance vendor reconciled all of our incorrect drawdowns and created one final lump sum drawdown to appropriately balance the G5 account. We have since worked closely each month with our RSS payroll department to ensure monthly expenses are correct. If they are incorrect, we make sure they are fixed and accounted for all within the same month.

View Audit 297271 Questioned Costs: $1

Finding 384127 (2023-004)

Significant Deficiency 2023

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate the students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financi...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate the students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Counselors receive a list of students with enrollment adjustments and review for required adjustments to cost of attendance and aid, including but not limited to reviewing for any required allocations for Subsidized to Unsubsidized loans. Additionally, a report is being created to run with the Census to identify reallocation adjustments due to enrollment. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: Now in place and ongoing process.

View Audit 297264 Questioned Costs: $1

Finding 384112 (2023-001)

Material Weakness 2023

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As part of the 2022 Corrective Action Plan submitted in March 2023, a report was built to pull all withdrawals for the semester and broken down by module enrollment. This is reviewed and processed weekly after the initial aid disbursement for the semester. Financial Aid Counselors also review an Enrollment Change report daily and notify the Assistant Director and Director of Financial Aid of possible R2T4 calculations. Additionally, the Financial Aid Office is copied on all General Petition and University Withdrawal notifications to review for possible R2T4 requirements. The Loan Specialist, Assistant Director, and Director of Financial Aid have all passed the NASFAA U R2T4 course and hold the R2T4 Credential. The Director of Financial Aid also received the R2T4 Specialist designation from NASFAA. The 14 students found to be processed past the 45 days and the 5 students to have additional funds sent back, all R2T4s were processed prior to the 2022 Audit and Corrective Action Plan was put into place. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: Now in place and ongoing process

View Audit 297264 Questioned Costs: $1

Finding 384095 (2023-001)

Significant Deficiency 2023

Northeast Wisconsin Technical College District

WI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, & 84.268 Recommendation: We recommend the District review and update as necessary written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, & 84.268 Recommendation: We recommend the District review and update as necessary written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While NWTC has implemented practices to ensure the safeguards are in place, the appropriate documentation had not yet been updated. NWTC has completed the recommended revisions as required by the standards. Name of the contact person responsible for corrective action: Daniel Mincheff, Vice President Business and Technology Planned completion date for corrective action plan: June 30, 2024

View Audit 297241

Finding 384093 (2023-004)

Significant Deficiency 2023

Cloud County Health Center, Inc.

KS

Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303

Federal Award Finding Finding 2023-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Applicable Federal Award Number - Direct Loan and Guaranteed Loan Assistance Listing Number #10.766 Finding Summary: The Medical Center was not in c...

Federal Award Finding Finding 2023-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Applicable Federal Award Number - Direct Loan and Guaranteed Loan Assistance Listing Number #10.766 Finding Summary: The Medical Center was not in compliance with the terms of the loan agreements related to the reserve funds. Responsible Individuals: Ron Harrington, CFO Corrective Action Plan: The CFO will create the appropriate reserve accounts, as required under the loan agreements. This item will be discussed with our contact person at USDA to ensure the hospital will be in compliance with the loan agreements and letter of conditions since the closing of the loans in 2022. Additionally, management will implement a control process to enusre the monthly deposits are made as required, until the accounts are fully funded. Anticipated Completion Date: Ongoing

View Audit 297221

Finding 384078 (2023-001)

Significant Deficiency 2023

Cabin Creek Health Systems, Inc.

WV

Special Tests & Provisions Questioned Costs Matching / Level of Effort / Earmarking

Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the...

Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the debt service reserve account for the year end 2023 and the account had a balance of $71,030 at year end. The Organization did not have sufficient internal controls in place to monitor on-going compliance with the loan agreement. Corrective Action Planned: Management remitted funds owed to the debt service reserve account in July 2023. Additionally, management has reviewed and modified its internal controls to ensure monitoring of ongoing compliance. Name of Contact Person Responsible for Corrective Action: Zhanna Crabtree, Comptroller, 104 Alex Lane, Charleston, WV 25304 Anticipated Completion Date: July 5, 2023

View Audit 297187

Finding 384071 (2023-002)

Significant Deficiency 2023

Peoria Heights Community Unit School District No. 325

IL

Questioned Costs Subrecipient Monitoring Cash Management § 200.305

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The l...

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion - June 2024. Name of Contact Person - Dr. Eric Heath, Superintendent. Managment Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.

View Audit 297179

Finding 384060 (2023-001)

Significant Deficiency 2023

South Central Regional Medical Center

MS

Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.430

Management has implemented a policy and process whereby all corrected time cards are required to be approved by a supervisor prior to payroll being generated.

View Audit 297158

Finding 384054 (2023-001)

Significant Deficiency 2023

Berkeley Housing Authority

CA

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2024.

View Audit 297137 Questioned Costs: $1

Finding 384049 (2023-002)

Significant Deficiency 2023

Putnam County District School Board

FL

Procurement, Suspension & Debarment Questioned Costs

Planned Corrective Action - The District's procedures have been enhanced to ensure compliance with the Davis-Bacon Act requiremets. The District has updated our policies and procedures to include the Davis-Bacon Act language and will require the Davis-Bacon provision clause in future contracts for ...

Planned Corrective Action - The District's procedures have been enhanced to ensure compliance with the Davis-Bacon Act requiremets. The District has updated our policies and procedures to include the Davis-Bacon Act language and will require the Davis-Bacon provision clause in future contracts for federally funded contracted services. The wage rate clause will be required along with requiring weekly payrolls to be submitted to the District to ensure the federal wage rates are followed. Anticipated Completion Date: March 19, 2024 Response Contact Person: Jonathan L. Odom, MBA, CFO, Assistant Superintendent of Business and Finance; Kimberly Mann, Director of Finance; Horace Sermon, Coordinator of Purchasing; Dr. Melissa Coleman, Executive Director of Federal Programs

View Audit 297128 Questioned Costs: $1

Finding 384038 (2023-007)

Material Weakness 2023

Fallon County

MT

Questioned Costs Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327

NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027; GRANT No AM-23-0262, YEAR ENDED JUNE 30, 2023 Name of contact person: Fallon County Commission/Clerk and Recorder Corrective Action: Procedures will be developed t...

NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027; GRANT No AM-23-0262, YEAR ENDED JUNE 30, 2023 Name of contact person: Fallon County Commission/Clerk and Recorder Corrective Action: Procedures will be developed that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract or agreement for purchase of goods or services is made with any suspended or debarred party. Proposed Completion Date: Immediately

View Audit 297112 Questioned Costs: $1

Finding 384029 (2023-004)

Significant Deficiency 2023

Municipality of Toa Alta

PR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2023 ____________________________________________________________________________________________________________________________________ FINDING 2023-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND ...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2023 ____________________________________________________________________________________________________________________________________ FINDING 2023-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action The Finance Department staff i s aware about the compliance requirement, and instructions were given to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Statement of Concurrence and Responsible Persons We concur with the auditors' finding. Kristian Rivera Santiago Finance Director Implementation Date Fiscal year 2023-2024.

View Audit 297096

Finding 384028 (2023-001)

None 2023

Waxahachie Housing Authority

TX

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Contact Person - Executive Director. Correction Action Planned - Documentation of monitoring for compliance with the Davis-Bacon Act will be maintained in the contract folder, in the future. Anticipated completion date - Within the next fiscal year.

View Audit 297080

Finding 384027 (2023-002)

Material Weakness 2023

Eaton County

MI

Questioned Costs Procurement, Suspension & Debarment § 200.320

Finding: 2023-002 – Procurement, Suspension, and Debarment Auditor Description of Condition and Effect: For the one vendor tested that had expenditures of $2,256,725, the County was unable to provide documentation to support that competitive bidding was performed in accordance with the County's pol...

Finding: 2023-002 – Procurement, Suspension, and Debarment Auditor Description of Condition and Effect: For the one vendor tested that had expenditures of $2,256,725, the County was unable to provide documentation to support that competitive bidding was performed in accordance with the County's policies and procedures. As a result of this condition, the procurement requirements as outlined within the County's policy were not followed. Auditor Recommendation: We recommend that the County follow their policies and retain documentation to support those policies are abided by. Corrective Action: Management recognizes and agrees with the recommendations of the auditors. The costs were allowable under the CSLFRF with respect to the eligible use of funds. The County has a "Policies and Procedures of Federal Awards Administration" outlining the requirement for purchases made with federal funds. The County had an existing project development agreement with a vendor to conduct a preliminary evaluation of the County's facilities and energy costs. It is management's view the County should have provided the sole source justification form for use of the vendor for implementation of the project with the reason indicated as it was currently under contract through a November 17, 2021, Resolution (#21-11-119 to Approve Energy and Infrastructure Project Development Agreement) rather than rely upon the resolution as the basis for the sole source non-competitive proposals. Management intends to follow the existing policy in its entirety, but will recommend changes to procedures to ensure compliance with purchasing policies. These changes to procedures will be recommended on the basis that simplification of the process is important since the use of sole sourcing of vendors is intended to occur on an infrequent basis. Responsible Person: Connie Sobie, Controller/Administrator Anticipated Completion Date: September 30, 2024

View Audit 297078 Questioned Costs: $1

Finding 384020 (2023-001)

Material Weakness 2023

The Children's Institute of Pittsburgh

PA

Questioned Costs Material Weakness Reporting § 200.516

Finding Reference Number 2023-001 Description of Finding: The Children's Institute (CI) was non-compliant in maintaining contractual obligations established by the Fiscal Year 2022-23 Agreement with an awarding agency concerning financial responsibility and maintaining accurate and complete recor...

Finding Reference Number 2023-001 Description of Finding: The Children's Institute (CI) was non-compliant in maintaining contractual obligations established by the Fiscal Year 2022-23 Agreement with an awarding agency concerning financial responsibility and maintaining accurate and complete records for one of CI's Family Support Services (FSS) programs. Statement of Concurrence or Nonconcurrence CI leadership has reviewed the 2023-001 findings and concur with the recommendations stated. Corrective Action: Training: 1. FSS managers and supervisors were trained on billing reconciliation process, June-July 2023. 2. The Chief Program Officer, in collaboration with the Director of Compliance, will oversee the development of a training program for all current and new hire FSS employees for billing and documentation requirements by December 31, 2023. Process Improvement: 1. Monthly office billing reconciliation process was developed by FSS leadership and CI Finance team and implemented, July 2023. 2. The Chief Program Officer, in collaboration with the Director of Compliance, will develop a policy around billing reconciliation by November 15, 2023. Monitoring: 1. The COO, in collaboration with the Director of Compliance, will create a task force by November 15, 2023, to oversee development of documentation and billing policy and procedure, training and auditing standards. 2. CI executive leadership will contract with an external auditing firm to perform a baseline billing and documentation audit and prepare recommendations for process improvements on all remaining FFS programs. 3. A 20% random sample of case files, for the FSS program referenced in these findings, will be internally audited quarterly for accuracy and completeness of billing and documentation, to begin by November 30, 2023. CI will extend these internal auditing practices to all FSS programs after baseline external audits are complete.

View Audit 297071 Questioned Costs: $1

Finding 384019 (2023-001)

Material Weakness 2023

Wayne Independent School District No. 10

OK

Questioned Costs Subrecipient Monitoring Material Weakness

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and frin...

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The District will also ensure that all items are posted at the work site to ensure compliance.

View Audit 297069

Finding 384007 (2023-001)

Significant Deficiency 2023

Camden Fairview School District

AR

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

DESE will be contacted to ensure the correct process is used to move the unallowable costs totaling $2,060.00 to the Operating fund.

View Audit 297044 Questioned Costs: $1

Finding 384007 (2023-001)

Significant Deficiency 2023

Camden Fairview School District

AR

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

To correct the payroll issue of charging unallowable costs, the payroll clerk will run reports, quarterly, to verify all payroll charges to any federal fund are appropriate, as well as, getting the Business Manager and Federal Programs Coordinator’s approval.

View Audit 297044 Questioned Costs: $1

Finding 384007 (2023-001)

Significant Deficiency 2023

Camden Fairview School District

AR

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

To correct the fieldtrip being unbudgeted the Federal Programs Coordinator will receive a list of any proposed fieldtrips schools are planning to use Federal money for and budget them accordingly. In addition, all parties approving requisitions will ensure correct coding is used for all Title I purc...

To correct the fieldtrip being unbudgeted the Federal Programs Coordinator will receive a list of any proposed fieldtrips schools are planning to use Federal money for and budget them accordingly. In addition, all parties approving requisitions will ensure correct coding is used for all Title I purchases.

View Audit 297044 Questioned Costs: $1

Finding 384006 (2023-001)

Material Weakness 2023

Navajo Independent School District No. 01

OK

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The District will develop internal controls to meet the requirements of the Davis-Bacon Act to ensure that any time federal awards are used on construction, compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effec...

The District will develop internal controls to meet the requirements of the Davis-Bacon Act to ensure that any time federal awards are used on construction, compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The district will also ensure that all items are posted at the work site to ensure compliance. The District will make these internal controls effective immediately, as of today, November 7, 2023.

View Audit 297032

Finding 384004 (2023-001)

Significant Deficiency 2023

Clarke County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305 § 200.307 § 200.403

FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Departm...

FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 Questioned Costs: $309,623 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School emergency Relief Fund Program. Corrective Action Plans: No after-school program expenditures have been or will be included int eh ESSER expenditures for FY2024. Estimated Completion Date: July 1, 2024 Contact Person: Chris Griner, Chief Financial Officer Telephone: 706-546-7721 Email: grinerc@clarke.k12.ga.us

View Audit 297005 Questioned Costs: $1

Corrective Action Plans

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