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In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correc...
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
Finding 2024-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2023, as a result of turnover within its Budget and Finance Office, beyond the nin...
Finding 2024-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2023, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Corrective Action: The Controller’s office has new procedures in place to help facilitate the year end closing process so the audit can be completed in a timely manner. Responsible for Implementing Corrective Action: Controller’s Office Anticipated Completion Date: We anticipate this to be completed in coordination with the 2026 audit.
The County of Norfolk, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of the independent public accounting firm: CBIZ CPA’s 53 State Street, 17th Floor Boston, MA 02109 Audit Periods: July 1, 2023 through June 30, 2024 2024-0...
The County of Norfolk, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of the independent public accounting firm: CBIZ CPA’s 53 State Street, 17th Floor Boston, MA 02109 Audit Periods: July 1, 2023 through June 30, 2024 2024-002: Other Matters – Filing in Accordance with OMB Guidance Criteria or Specific Requirement: OMB guidelines require the Single Audit to be completed and submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end. Condition: The failure to reconcile accounts promptly has resulted in delays in the completion of the County’s financial statement audits and single audit filings over multiple years. Cause: The County lacks effective internal controls and established procedures to ensure timely and accurate reconciliation of accounts, which has hindered the audit process and led to delays in meeting Single Audit reporting deadlines. Effect: The County is not in compliance with the OMB guidelines. Recommendation: We recommend that County management develop and implement formal policies and procedures to ensure timely account reconciliations and accurate financial reporting. These procedures should specifically address the requirements for the timely completion and submission of the Single Audit, in accordance with OMB guidelines. Views of Responsible Officials and Planned Corrective Actions: The factors contributing to the delays in financial reporting have been resolved and the county plans on being in full compliance for the SEFA reporting by fiscal year 2026. If the Oversight Agency has questions regarding this plan, please call John Cronin at (781) 234-3435. Sincerely yours, John Cronin
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004: Significant Deficiency in internal Controls and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the findings. We acknowledge the importance of adhering to the ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004: Significant Deficiency in internal Controls and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the findings. We acknowledge the importance of adhering to the federal guidelines for the submission of the reporting package within the mandated nine-month period. To address this, BCI will implement the following actions: 1. Policies and Procedures Development: We will create and enforce comprehensive policies and procedures to ensure that audits are initiated and completed promptly. This will include detailed timelines and checkpoints to monitor progress throughout the audit process. In addition, we will adhere to a year-end closing process that reconciles all significant accounts. 2. Training for Grant Administration: We will provide training for individuals responsible for administering federal assistance programs within BCI. This training will cover essential aspects of grant administration, ensuring that our team is well-equipped to manage these programs efficiently and in compliance with federal requirements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-003: Significant Deficiency and Noncompliance over Eligibility Responsible Official’s Response and Corrective Action Plan: We concur with the findings related to deficiencies in Internal Controls and Noncompliance over ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-003: Significant Deficiency and Noncompliance over Eligibility Responsible Official’s Response and Corrective Action Plan: We concur with the findings related to deficiencies in Internal Controls and Noncompliance over Eligibility related to our federal grant. In response, BCI has streamlined document collection and tracking and has strengthened its onboarding and document retention procedures to ensure all member files include the required documentation, including the signed member agreements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
THE CONTRACTS WILL UPDATED WITH THE FEDERAL ASSISTANCE NUMBER BEGINNING WITH THE 2025 CONTRACTS
THE CONTRACTS WILL UPDATED WITH THE FEDERAL ASSISTANCE NUMBER BEGINNING WITH THE 2025 CONTRACTS
The Town is working with its external auditor to issue the Single Audit for the year ended December 31, 2024. Anticipated Completion Date: May 28, 2026
The Town is working with its external auditor to issue the Single Audit for the year ended December 31, 2024. Anticipated Completion Date: May 28, 2026
FINDINGS - U.S ECONOMIC DEVELOPMENT ADMINISTRATION, ALN# 11.307 SIGNFICANT DEFICIENCY Finding 2024-001 - Reporting: The U.S. Economic Development Administration ALN # 11 .307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Aydjt finding 2024-001: Ba...
FINDINGS - U.S ECONOMIC DEVELOPMENT ADMINISTRATION, ALN# 11.307 SIGNFICANT DEFICIENCY Finding 2024-001 - Reporting: The U.S. Economic Development Administration ALN # 11 .307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Aydjt finding 2024-001: Background: The FY2024 Semi-Annual Revolving Loan Fund Financial Reports were not submitted within the required timeframe. Current accounting and RLF management were not responsible for report preparation during the reporting period and unable to verify the specific circumstances that resulted in the late submissions. The finding indicates that report controls and monitoring procedures in place at the time were not sufficient to ensure required deadlines were met primarily due to accounting and RLF staff turnover. Conclusion: Staffing turnover was mitigated in Fall 2025 allowing significant progress towards existing corrective action plan. Progress was as follows: • Developing updated and written procedures for RLF reporting. • Ensuring current key staff members and management have access to reporting instructions and supporting documentation. • Ensuring periodic management review of reporting deadlines and requirements.
Management's Response: AMHE has established policies and procedures for the creation, approval, submission and retention of all required reports. On September 27, 2018 AMHE updated and adopted the Financial Management Policy and Procedures. Page 6, Section 8, Financial Reports states: "The TDHE must...
Management's Response: AMHE has established policies and procedures for the creation, approval, submission and retention of all required reports. On September 27, 2018 AMHE updated and adopted the Financial Management Policy and Procedures. Page 6, Section 8, Financial Reports states: "The TDHE must be able to produce accurate, current, and complete disclosure of the financial results of each of the financially assisted activities made in accordance with the financial reporting requirements of the grant or sub-grant. The TONE shall use the financial reports as tools to manage, control, ensure compliance, monitor, and inform the TDHE on its financial activities. Reports to Grant Agencies: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance with, and in the format and timelines required by the agency. The Executive Director will oversee all administrative and financial reports, including the HUD Standard Form 425, the INP and the APR, before the due dates designated by HUD, as such forms and deadlines may change from time to time." AMHE will do better in adhering to our Financial Management Policy and Procedures moving forward and getting the reports submitted in a timely manner. Estimated Completion Date: Immediately AMHE will adhere to the practice of the Financial Reporting of the Financial Management Policy and Procedures. This will be addressed with AMHE staff prior to 6/30/26. Responsible Party: Comptroller and Interim Director.
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.
Management acknowledges the importance of maintaining appropriate segregation of duties and documented independent review for match calculations and supporting documentation. Corrective actions implemented include the development and implementation of written procedures for preparing, reviewing, and...
Management acknowledges the importance of maintaining appropriate segregation of duties and documented independent review for match calculations and supporting documentation. Corrective actions implemented include the development and implementation of written procedures for preparing, reviewing, and approving match calculations and supporting documentation as well as requiring independent review and documented approval of match calculations by a staff member not involved in the preparation.
CORRECTIVE ACTION PLAN: Assign Responsibility Designate the GIS Analyst and Lead Coordinator (or Controller, if applicable) as the individuals responsible for coordinating the preparation and submission of all required progress reports. Require the Chief Financial Officer or Executive Director to re...
CORRECTIVE ACTION PLAN: Assign Responsibility Designate the GIS Analyst and Lead Coordinator (or Controller, if applicable) as the individuals responsible for coordinating the preparation and submission of all required progress reports. Require the Chief Financial Officer or Executive Director to review and approve each report prior to submission. Implement a Compliance Calendar Develop a centralized compliance calendar listing all reporting requirements, due dates, responsible personnel, and review deadlines. Establish automated reminders at least 30, 15, and 5 days before each due date. Create a Reporting Checklist Develop a standardized checklist to ensure that all financial and programmatic information is complete, accurate, and supported by appropriate documentation before submission. Improve Interdepartmental Coordination Conduct regular meetings among program, accounting, and compliance personnel to gather required information and monitor progress toward upcoming deadlines Management Review and Approval Require documented evidence of management review and approval before each progress report is submitted. Maintain Submission Documentation Retain copies of submitted reports, supporting schedules, and confirmation of receipt from PRDOH. Staff Training Provide training to relevant personnel on grant reporting requirements and internal procedures to ensure continued compliance
CORRECTIVE ACTION PLAN: Management will establish and implement formal controls to ensure that the Data Collection Form and the Single Audit reporting package are prepared, reviewed, and submitted to the Federal Audit Clearinghouse within the required nine-month deadline. Planned Actions Implement a...
CORRECTIVE ACTION PLAN: Management will establish and implement formal controls to ensure that the Data Collection Form and the Single Audit reporting package are prepared, reviewed, and submitted to the Federal Audit Clearinghouse within the required nine-month deadline. Planned Actions Implement a Compliance Calendar Develop a regulatory compliance calendar that includes all key milestones and deadlines related to the Single Audit process, including draft financial statements, auditor fieldwork, management review, and submission to the Federal Audit Clearinghouse.Set automated reminders beginning six months after fiscal year-end. Improve Coordination with External Auditors Schedule planning meetings with the external auditors shortly after fiscal year-end to confirm timing, required documentation, and target completion dates. Monitor progress throughout the audit to identify and resolve delays promptly. Management Review and Approval Require documented review by the Finance Director to confirm that all components of the reporting package are complete and that submission has been made and acknowledged by the Federal Audit Clearinghouse. Retain Submission Evidence Maintain copies of the submitted Data Collection Form, reporting package, and confirmation of acceptance by the Federal Audit Clearinghouse.
CORRECTIVE ACTION PLAN: Management will strengthen internal controls over financial reporting by implementing a formal financial close and reporting process to ensure all required journal entries are identified, reviewed, approved, and recorded on a timely basis. Planned Actions Develop a Formal Clo...
CORRECTIVE ACTION PLAN: Management will strengthen internal controls over financial reporting by implementing a formal financial close and reporting process to ensure all required journal entries are identified, reviewed, approved, and recorded on a timely basis. Planned Actions Develop a Formal Close Checklist Implement a detailed month-end and year-end close checklist that identifies all key accounting procedures, reconciliations, and required journal entries. Assign responsibility and due dates for each task. Enhance Journal Entry Controls Require all significant manual journal entries to be supported by appropriate documentation and reviewed and approved by the Finance Director before posting. Maintain a journal entry log to monitor preparation, approval, and posting status. Management Review and Certification The Finance Director will certify completion of all close procedures and confirm that the consolidated trial balance agrees to the financial statements prior to issuance
Finding 2024-002 – Untimely and Inaccurate Preparation of the Schedule of Federal Awards (SEFA) (Sig-nificant Deficiency) Financial Reporting / Internal Control Over Compliance CFDA Title and Number: 97.036 Public Assistance Program – Disaster Grants Name of Federal Agency: Federal Emergency Managem...
Finding 2024-002 – Untimely and Inaccurate Preparation of the Schedule of Federal Awards (SEFA) (Sig-nificant Deficiency) Financial Reporting / Internal Control Over Compliance CFDA Title and Number: 97.036 Public Assistance Program – Disaster Grants Name of Federal Agency: Federal Emergency Management Agency (FEMA Internal Control over Compliance: Skills Knowledge and Education (SK&E) CFDA Title and Number: 66.202 Wastewater Treatment Plant Name of Federal Agency: U. S. Environmental Protection Agency Internal Control over Compliance: Skills Knowledge and Education (SK&E) Criteria: The Uniform Guidance (2 CFR §200.510(b)), requires the auditee to prepare a Schedule of Federal Ex-penditures of Federal Awards (SEFA) that accurately reports federal expenditures for each federal award, including the Assistance Listing number, federal agency, pass-through entity (if any), and amount expended for the fiscal year. In addition, (2 CFR §200.302(b)), requires financial management systems that provide for accurate, current, and complete disclosure of federal award expenditures and support reliable financial reporting and reconciled to the general ledger. Condition: The auditee did not timely or accurately prepare the Schedule of Expenditures of Federal Awards. Specifically: • The initial SEFA provided to auditors was significantly later than the requested date, and required signifi-cant auditor inquiry and assistance to complete. • Management did not demonstrate an understanding of the dates and amounts of federal expenditures to be reported on the SEFA. • The SEFA provided to auditors did not include all federal awards. • Required Assistance Listing numbers were not included for federal programs. • The format of the SEFA was not easily reconcilable to the general ledger, and required auditor-identified corrections and adjustments in order to fairly present federal expenditures in accordance with federal re-quirements. Cause: The condition resulted from: • An insufficient understanding of SEFA preparation requirements, including which expenditures to report and how federal awards should be presented; and • Inadequate internal controls over the preparation, review, and reconciliation of the SEFA to the account-ing records. Effect or Potential Effect: As a result of these conditions: • There was an increased risk that federal expenditures were incomplete, inaccurate, or improperly re-ported. • Management’s ability to determine total federal expenditures, for the fiscal year, including evaluation of Single Audit applicability, was impaired. • The entity relied on auditor assistance to identify omitted awards, reconcile amounts and bring the SEFA into compliance with federal reporting requirements, indicating a lack of effective internal controls over federal financial reporting. Questioned Cost: None noted here. Repeat of a Prior-Year Finding: No Recommendation: We recommend the entity strengthen its internal controls over federal financial reporting by: • Developing and documenting procedures for the timely preparation of the SEFA, including identification of all federal awards, correct Assistance Listing numbers, and determination of reportable expenditures. • Establish a process to reconcile the SEFA to the general ledger and to supporting records to ensure com-pleteness and accuracy. • Providing training to appropriate personnel regarding Uniform Guidance SEFA requirements and the de-termination of federal expenditures for reporting and audit threshold purposes. • Establish cutoff procedures to capture year-end accruals/deferred items and ensure completeness of ex-penditures for the SEFA. Views of Responsible Officials: Port of Brookings Harbor acknowledges this finding. Management recognizes that it did not fully understand SEFA reporting requirements. Management is committed to enhancing its under-standing of federal reporting requirements and strengthening internal controls to ensure future SEFA’s are prepared accurately, completely, and in a timely manner. Corrective Action Plan: While the Port disagrees with the characterization that the SEFA preparation was untimely, the Port acknowledges that inaccuracies were present in the report. The inaccuracies occurred because the Port believed it was following the direction and guidance contemplated in the Municipal Auditing Services Proposal provided by Umpqua Valley Financial, LLC, which indicated time would be dedicated to assisting the Port with grant administration regulations and related compliance requirements. Nevertheless, the Port accepts responsibility for strengthening its internal processes and will immediately develop and implement formal procedures for timely and accurate SEFA preparation. In addition, the Port will provide Uniform Guidance and SEFA training to appropriate perso,mel to improve compliance and federal financial reporting practices. The Port has attached a copy of the Municipal Auditing Services Proposal from Umpqua Valley Financial, LLC to demonstrate that the Port proactively sought guidance well in advance of the completion of the fiscal year and prior to the commencement and finalization of the audit process. Port Management remains committed to improving its understanding of Uniform Guidance requirements and strengthening its federal financial reporting and grant compliance practices moving forward. Sincerely, Travis Webster Port Manager
Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SF...
Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will implement controls to ensure timely quarterly reporting. Specifically, the City will: 1. Establish a reporting calendar with internal deadlines. 2. Assign primary and backup staff for report preparation. 3. Implement a review process prior to submission. 4. Use tracking tools to monitor deadlines and status. • Anticipated Completion Date: July 2026
Finding #SA2024-002: Subrecipient Monitoring and Subgrant Reporting on Schedule of Expenditures of Federal Awards Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through E...
Finding #SA2024-002: Subrecipient Monitoring and Subgrant Reporting on Schedule of Expenditures of Federal Awards Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will strengthen its subrecipient monitoring practices to comply with 2 C.F.R. § 200.332. Specifically, the City will: 1. Conduct a suspension and debarment check on SAM.gov prior to awarding subrecipient agreements. 2. Update its standard subrecipient agreement template to include a requirement that subrecipients notify the City of any noncompliance or misuse of federal funds. 3. Require subrecipients to submit quarterly programmatic and financial reports to demonstrate proper use of funds and progress toward performance goals. 4. For subrecipients expending $750,000 or more in federal funds, obtain and review their Single Audit reports annually. If below the threshold, request and retain a written statement confirming the subrecipient is not subject to Single Audit requirements. 5. Maintain all documentation related to subrecipient monitoring for a minimum of five years and use a standardized checklist to track compliance. 6. Ensure subgrants are reported on the Schedule of Expenditures of Federal Awards. • Anticipated Completion Date: July 2026
The Village will submit required reports on time.
The Village will submit required reports on time.
Audit Finding: Auditors noted that the current period expenditures amount reported by the City did not agree to the general ledger activity by approximately $1,611,000. The expenditures reported were lower than the general ledger. Corrective Action: The City will implement procedures to review the p...
Audit Finding: Auditors noted that the current period expenditures amount reported by the City did not agree to the general ledger activity by approximately $1,611,000. The expenditures reported were lower than the general ledger. Corrective Action: The City will implement procedures to review the project and expenditure report prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Name of Contact Person and Completion Date: Teresa Viscariello, Controller, July 1, 2026 Anita Carpenter, Grants Officer, July 1, 2026
Audit Finding: Late Issuance of the Single Audit Reporting Package. The Single Audit package for the City’s fiscal year ended June 30, 2024 was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Corrective Action: Management agrees with the finding. The City is evaluating the proces...
Audit Finding: Late Issuance of the Single Audit Reporting Package. The Single Audit package for the City’s fiscal year ended June 30, 2024 was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Corrective Action: Management agrees with the finding. The City is evaluating the process and design of internal controls, including the ongoing implementation of a new ERP system, in order to ensure readiness from the audit and to avoid late filing of the single audit reporting package and data collection form. Name of Contact Person and Completion Date: Leah Kagan, Interim Director of Administration, December 31, 2026 Anita Carpenter, Grants Officer, December 31, 2026
Audit Finding: Completeness and Accuracy of the Schedule of Expenditures of Federal Awards. The following errors were identified in the SEFA provided by the City: - Omitted programs - Programs on the wrong schedule - Incorrect amounts - Errors in grant numbers and grant names SEFA balances are requi...
Audit Finding: Completeness and Accuracy of the Schedule of Expenditures of Federal Awards. The following errors were identified in the SEFA provided by the City: - Omitted programs - Programs on the wrong schedule - Incorrect amounts - Errors in grant numbers and grant names SEFA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP). The City’s internal controls over compliance did not include a reconciliation. Corrective Action: Management agrees with the finding. The City will implement procedures to prepare/reconcile the SEFA based upon the City’s general ledger. The procedures will include specific steps to ensure that the schedule is complete. Name of Contact Person and Completion Date: Teresa Viscariello, Controller, July 1, 2027 Anita Carpenter, Grants Officer, July 1, 2027
The City will establish procedures whereby the Clerk and Manager will prepare the Schedule of Expenditures of Federal Awards (SEFA) at each fiscal year end.
The City will establish procedures whereby the Clerk and Manager will prepare the Schedule of Expenditures of Federal Awards (SEFA) at each fiscal year end.
Corrective Action Plan In the audit schedule of findings for the year ended June 30, 2024, the auditors identified the following item in the financial statements. The County’s corrective action plan for this item is addressed below. Finding 2024-001 – Internal Control Over Financial Reporting and Ac...
Corrective Action Plan In the audit schedule of findings for the year ended June 30, 2024, the auditors identified the following item in the financial statements. The County’s corrective action plan for this item is addressed below. Finding 2024-001 – Internal Control Over Financial Reporting and Account Adjustments including the Schedule of Expenditures of Federal Awards Missoula County will begin with FY25 year-end financial reporting to provide additional training to all staff related to Financial Statement reporting. Due to staffing issues, an accounting firm will continue to support Missoula County staff in meeting deadlines with accurate information. A thorough review of all practices, policies and procedures will continue over the next fiscal year to ensure key control activities are in place. Each staff person involved with Financial Reporting will be trained on the key control activities and their importance. This information has been used in implementing a new Financial Software application which allows for business process workflows to aid departments in completing financial transactions accurately. The business process workflows include appropriate internal controls and review steps to ensure accuracy of entries. In addition, a new process for tracking monthly, quarterly and year end adjustments will be implemented. This process includes a second individual to review the year end reports for completeness, adherence to GAAP and monitoring of information reported on the Schedule of Expenditures of Federal Awards. Contact Person Responsible for Corrective Action: Michelle Denman, Financial Services Director Anticipated Completion Date of the Corrective Action: June 30, 2026 Finding 2024-002 – U.S. Department of Treasury COVID 19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)-ALN 21.027 Reporting Missoula County has implemented a dual control process over CSLFRF reporting. Prior to quarterly reporting, the accountant in finance will review all expenditures related to obligated ARPA programs and reconcile this activity with each department expenditures. At the end of the quarter, after all months have closed and prior to Treasury reporting, an additional review of prior quarter activity will occur to ensure any reclassification journals have been noted to ensure prior quarter reports can be updated.
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