Corrective Action Plans

Finding 518516 (2024-002)

Material Weakness 2024

CA

Subrecipient Monitoring Cash Management Material Weakness

The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the new procedure f...

The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the new procedure for compliance.

View Audit 336985

Finding 518515 (2024-002)

Significant Deficiency 2024

New Mexico Early Childhood Education and Care Department

NM

Subrecipient Monitoring Reporting School Nutrition Programs

U.S. Department of Agriculture Summer Food Service Program - Child Nutrition Cluster Assistance Listing Numbers: 10.559 Recommendation: While the program did perform the monthly FNS418 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the da...

U.S. Department of Agriculture Summer Food Service Program - Child Nutrition Cluster Assistance Listing Numbers: 10.559 Recommendation: While the program did perform the monthly FNS418 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRF portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: At the time of audit completion, the relevant FFATA information from the Food and Nutrition Bureau was submitted to the Grant Manager for proper reporting, ensuring compliance for FY2025. To support this process, Legal will collaborate with the program to ensure that award letters accurately identify the awardee. Additionally, the CFO conducted Federal Grant Management training in May 2024, which included FFATA documentation and reporting, along with an overview of ECECD’s final policies and procedures for Grant Management. The CFO and ASD will continue to update training materials to maintain compliance moving forward. Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; Valerie Garcia, Budget Director; Amanda Carlisle, Grants Manager; ECECD Program Managers. Planned completion date for corrective action plan: The CFO has already implemented some of the review processes in collaboration with the Budget Director, Grant Management team, and relevant programs. The remaining processes will be addressed and fully implemented by June 30, 2025. If the U.S. Department of Agriculture has questions regarding this plan, please contact: Carmel Pacheco-Aragon Chief Financial Officer New Mexico Early Childhood Education & Care Department 1120 Paseo de Peralta Santa Fe, NM 87501 Phone: (505) 901-8226 Carmel.Pacheco1@ececd.nm.gov

View Audit 336975

Finding 518495 (2024-001)

Significant Deficiency 2024

South Suburban College - Community College District #510

IL

Student Financial Aid Reporting

FINDING 2024-001 – CONTROLS AND NONCOMPLIANCE OVER REPORTING – PELL COMMON ORIGINATION AND DISBURSEMENT Management’s Response: The College accepts this finding and has implemented the corrective plan below to reinforce established procedures regarding timely submission of COD information. The error ...

FINDING 2024-001 – CONTROLS AND NONCOMPLIANCE OVER REPORTING – PELL COMMON ORIGINATION AND DISBURSEMENT Management’s Response: The College accepts this finding and has implemented the corrective plan below to reinforce established procedures regarding timely submission of COD information. The error was caused by the cyber incident which delayed submission. Plan: South Suburban College established a control process to assist with remaining in compliance with COD submissions as stated in the Single Audit Report Finding 2023- 003 Recommendation section. In addition, cross-training of the Financial Aid Manager and Financial Aid Coordinator to support timely COD submissions and Pell disbursements was provided. Currently, the disbursement process of PELL consists of weekly submissions by the Financial Aid Coordinator who also requests and reconciles Pell funds in COD. The Financial Aid Director provides additional review of the Pell disbursement lists to ensure accuracy of the awards. This corrective plan has been implemented. Date of Completion: 8/21/2024 Name of Contact Person: Yolanda Freemon

View Audit 336959

Finding 518494 (2024-001)

Significant Deficiency 2024

Opportunities, Inc.

MT

Reporting

1. Staffing Enhancements: Opportunities, Inc. has hired an additional fiscal officer to provide redundancy in fiscal operations. This ensures that critical tasks, such as reporting, are completed on time even if one fiscal officer is unavailable. 2. Process Improvements: The Agency has implemented a...

1. Staffing Enhancements: Opportunities, Inc. has hired an additional fiscal officer to provide redundancy in fiscal operations. This ensures that critical tasks, such as reporting, are completed on time even if one fiscal officer is unavailable. 2. Process Improvements: The Agency has implemented an internal checkpoint process prior to final report submission deadlines. This additional step allows for thorough review and confirmation of all required information, ensuring timely and accurate submissions. 3. Oversight and Accountability: The Agency's Board of Directors reviewed and accepted the draft audit during their December 2024 meeting, affmning their commitment to oversight and the implementation of these corrective measures.

View Audit 336957

Finding 518461 (2024-004)

Significant Deficiency 2024

City of Battle Creek

MI

Reporting Internal Control / Segregation of Duties Cash Management

Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effe...

Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's annual PR-26 reports and the annual CAPER, we noted that none of the reports were subject to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. We also noted that the CAPER was submitted as required, but contained financial data that did not agree to the City's underlying accounting records for the reporting period as required. The City's annual PR-26 report did not agree to the annual CAPER by approximately $435,000 and needed to be resubmitted to HUD. As a result of this condition, the City did not fully comply with the requirements of the grant and filed reports that contained financial errors. Auditor Recommendation: We recommend that reports required to be submitted to the oversight agency that contain financial information be reviewed and approved by the finance department to ensure accuracy of the financial information. Corrective Action: The City acknowledges the issues noted with reporting in the Community Development Block Grant Program. Finance and Community Development will work together to strengthen programmatic and financial reporting so that it is both timely and accurate. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518460 (2024-003)

Significant Deficiency 2024

City of Battle Creek

MI

Reporting Allowable Costs / Cost Principles

Finding: 2024-003 – Timely Reporting Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's reporting process, we noted ...

Finding: 2024-003 – Timely Reporting Program: Lead Hazard Reduction Grant Program (ALN 14.905); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's reporting process, we noted that the City did not submit the quarterly SF-425 reports for fiscal year by the deadlines outlined in the grant agreements. Additionally, it was noted that the City did not complete and submit the required race and ethnic data for fiscal year 2024 using form HUD-27061. As a result of this condition, the City did not comply fully with the reporting requirements under this federal award. In addition, the City was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the City establish procedures to ensure that the HUD-27061 form is completed. We also recommend that all required reports are filed by their deadlines. Corrective Action: The City acknowledges the SF-425 reports for the Lead Hazard Reduction Grant Program were not timely submitted. Finance and Community Development will work together to strengthen financial reporting so that it is timely moving forward. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Community Development will work with HUD to clarify the use of form HUD-27061. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518430 (2024-002)

None 2024

Roxana Community Unit School District No. 1

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2024-002

View Audit 336824

Finding 518429 (2024-001)

None 2024

Roxana Community Unit School District No. 1

IL

Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2024-001

View Audit 336824

Finding 518425 (2024-001)

Significant Deficiency 2024

University of St. Thomas

TX

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Reference Number: 2024-001 Finding: Other Instance of Noncompliance and Significant Deficiency Status: In-progress Corrective Action: Following our analysis, we have concluded that adjusting our data transmission schedule to NSC will help prevent future last minute data anomalies, ensuring that...

Reference Number: 2024-001 Finding: Other Instance of Noncompliance and Significant Deficiency Status: In-progress Corrective Action: Following our analysis, we have concluded that adjusting our data transmission schedule to NSC will help prevent future last minute data anomalies, ensuring that a final transmission for the term always occurs after the end date of each term. Additionally, we have identified a potential issue where NSC may fail to send graduate records to NSLDS for students who immediately re-enroll in the subsequent semester. Due to timing between the submission from NSC to NSLDS, the newer enrollment appears to be overriding the previously sent graduation record, preventing the graduation record from being sent to NSLDS. To address this, we will create a dedicated report to identify students in this situation and manually update NSLDS with the missed graduation data. Finally, there were isolated cases where a historical date adjustment was made to generate an auxiliary outcome (e.g., a grade change of Withdrawal instead of Withdrawal Failing), which made it appear as though a record change wasn't submitted in a timely manner. For these, we will discontinue this practice and employ an alternative method to derive the desired outcome (e.g., additional grade change transactions input after the withdrawal with no date adjustment). Person(s) Responsible for Implementing: Mike Acosta, Institutional Analyst, Nathan Dugat, Registrar, Lynda McKendree, Dean of Scholarships and Financial Aid Implementation Date: 11/01/2024

View Audit 336808

Finding 518400 (2024-004)

Significant Deficiency 2024

City of Belmont

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency Non-Compliance Finding 2024-004: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds when closing several projects. The City will co...

Significant Deficiency Non-Compliance Finding 2024-004: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds when closing several projects. The City will correct on its next reporting. Proposed Completion Date: Immediately.

View Audit 336768

Finding 518395 (2024-002)

Material Weakness 2024

City of Albemarle

NC

HUD Housing Programs Eligibility Material Weakness

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.

View Audit 336755

Finding 518394 (2024-001)

Material Weakness 2024

City of Albemarle

NC

Questioned Costs HUD Housing Programs Eligibility

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.

View Audit 336755 Questioned Costs: $1

Finding 518390 (2024-003)

Material Weakness 2024

New Albany-Floyd County Consolidated School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursemen...

Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursement, there was an overstatement of $9,976 and on another an understatement of $1,467. This resulted in a net over reimbursement $8,509 in the testing sample. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A new person has been hired in this position. A manager will review claim reimbursements. Anticipated Completion Date: Immediate correction.

View Audit 336751 Questioned Costs: $1

Finding 518369 (2024-002)

Significant Deficiency 2024

Solano Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken i...

Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken in response to finding: The District reviewed its enrollment reporting procedures and ensured that information—especially the effective date of status changes—is accurately reported to NSLDS as required by regulations. Name of the contact persons responsible for corrective action: Alysa Borelli, Dean—Enrollment Services, and Patrick Scott, Dean – Financial Aid Planned completion date for corrective action plan: These corrections were already put into place during Fall 2023 when the issue was discovered in the FY 2023 audit.

View Audit 336749

Finding 518362 (2024-001)

Significant Deficiency 2024

King University

TN

Questioned Costs Student Financial Aid Reporting

2024‐001 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Name of Contact Perso...

2024‐001 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Name of Contact Person The Director of Financial Aid, Christin Mustard, is responsible for the corrective action plan for this finding. Corrective Action Plan We agree with this finding. After review of this student’s Return to Title IV calculation, it was determined that upon beginning the calculation in the PowerFAIDS system, the Refresh button was not used which would have recalculated the completed days to include the 9-day Spring Break. After reviewing this procedure with PowerFAIDS, it was recommended that we also enter the withdrawal date on the R2T4 tab of the POE screen which forces the system to recalculate the completed days prior to beginning the R2T4 calculation. We have added this step to our Return to Title IV procedures. Anticipated Completion Date The corrected Return to Title IV calculation was completed, which resulted in an Unsubsidized loan return of $1,029. The loan funds were returned via the Common Origination and Disbursement (COD) system.

View Audit 336746 Questioned Costs: $1

Finding 518361 (2024-001)

Material Weakness 2024

Gordon-Rushville Public Schools

NE

Reporting Internal Control / Segregation of Duties

The District understands the inherent risks associated with lack of segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District Superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a...

The District understands the inherent risks associated with lack of segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District Superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The District has implemented procedures to limit the existence of, and mitigate risks associated with, nonsegregated accounting functions. The District has assessed the benefits and costs associated with additional requirements necessary to assure proper segregation of duties and has determined that cost would outweigh any benefits received.

View Audit 336743

Finding 518336 (2024-003)

Significant Deficiency 2024

Regional School Unit No. 10

ME

Reporting School Nutrition Programs Internal Control / Segregation of Duties

Management Response/Corrective Action Plan: The Administrative Assistant to the School Nutrition Director should be reviewing those claims monthly as well. The School Nutrition Director has begun showing the Business Manager claims and that process, and if this continues to be an issue, the Busines...

Management Response/Corrective Action Plan: The Administrative Assistant to the School Nutrition Director should be reviewing those claims monthly as well. The School Nutrition Director has begun showing the Business Manager claims and that process, and if this continues to be an issue, the Business Manager will also review these claims to ensure accuracy.

View Audit 336713

Finding 518247 (2024-003)

Significant Deficiency 2024

Casper Community College District

WY

Student Financial Aid Reporting Significant Deficiency § 200.208 § 200.339

2024-003: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: Controls have been implemented to retain the documentation used in preparing the FISAP. All documentation for all pieces of the FISAP are now being stored electronically in a shared drive as well as on...

2024-003: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: Controls have been implemented to retain the documentation used in preparing the FISAP. All documentation for all pieces of the FISAP are now being stored electronically in a shared drive as well as on paper to be held in the Director’s office. Anticipated Completion Date: 9/13/2024 Contact Person: Laurie Johnstone

View Audit 336582

Finding 518244 (2024-005)

Significant Deficiency 2024

Casper Community College District

WY

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.208 § 200.339

2024-005: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Upon investigation, we discovered that even though Casper College is reporting our enrollment to the National Student Clearinghouse (NSC) in a timely fashion, t...

2024-005: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Upon investigation, we discovered that even though Casper College is reporting our enrollment to the National Student Clearinghouse (NSC) in a timely fashion, those reports are not always being sent to the National Student Loan Data System (NSLDS) swiftly. We understand that NSC is a third-party servicer and ultimately, the institution is responsible for ensuring NSLDS is being updated properly. As a failsafe, Casper College has developed an internal audit procedure to manually update students in NSLDS to be in compliance with CFR 690.83. Anticipated Completion Date: 9/18/2024 Contact Person: Laurie Johnstone

View Audit 336582

Finding 518240 (2024-005)

Material Weakness 2024

Thompson School District R2-J

CO

Reporting Material Weakness

Condition: Throughout the year, there was no control in place to ensure required reports were filed timely and in accordance with the grant agreement. The School District does not currently have a control in place where a review of inputs of the SF-425 and SF-429 reports could result in inaccurate r...

Condition: Throughout the year, there was no control in place to ensure required reports were filed timely and in accordance with the grant agreement. The School District does not currently have a control in place where a review of inputs of the SF-425 and SF-429 reports could result in inaccurate reporting. Planned Corrective Action: This finding was due to the District having turnover among key personnel in the grants area, as well as non-adherence to policies and procedures related to grant records, grant accounting, and year-end close processes. The District has developed policies and procedures specific to the Head Start program and has implemented a grant calendar to ensure that reporting deadlines are not missed going forward. Contact person responsible for corrective action: Rusty Williams, Interim Chief Financial Officer Anticipated Completion Date: March 31, 2025

View Audit 336566

Finding 518236 (2024-001)

Significant Deficiency 2024

Washington County

NC

Eligibility Reporting

Finding: 2024-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-002 Inadequate Request for Information Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective ...

Finding: 2024-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-002 Inadequate Request for Information Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-003 Inaccurate Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Section II. Financial Statement Findings Section III. Federal Award Findings and Questioned Costs Staff will be re-trained on effective date of change, and how to verify those dates are correct in NC FAST before the continuation of case processing. Policy and procedures will be used to ensure staff are trained appropriately. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure dates are correct in NC FAST. Trainings will be completed by December 31, 2024. The agency is adjusting to new rules exiting COVID protocols. Staff are to be re-trained on the application of resources, when to request additional information, where to scan additional information requested and the policies surrounding when to request those resources in regards to eligibility. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure information is gathered timely when needed and entered in appropriate locations. Trainings will be completed by December 31, 2024.

View Audit 336555

Finding 518130 (2024-001)

None 2024

Cift

OH

Subrecipient Monitoring Reporting Program Income

State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and ex...

State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and expenses to ensure the issue does not occur in the future

View Audit 336437

Finding 518127 (2024-002)

Significant Deficiency 2024

Cooperative Educational Service Agency No. 8

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positi...

Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The Agency continues to identify and implement effective mitigating controls when possible. Current Agency procedures for journal entries include one position that is primarily responsible for preparation of journal entries and posting. The Agency is working on implementing procedures that involve program personnel assisting with preparation and/or review of journal entries. Name of responsible official: Nick Curran, Director of Business Operations Expected completion date: Ongoing, no formal expected completion date.

View Audit 336435

Finding 518109 (2024-005)

Material Weakness 2024

Washoe County

NV

Reporting Material Weakness

Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.

View Audit 336406

Finding 518106 (2024-007)

Material Weakness 2024

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.

View Audit 336406

Corrective Action Plans

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