Corrective Action Plans

Finding 569272 (2024-014)

Material Weakness 2024

DC

Student Financial Aid Special Tests & Provisions Reporting § 200.303

The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Office of the Registrar will continue to use National Student Clearinghouse third party reporting tool to report enrollment data to NSLDS....

The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Office of the Registrar will continue to use National Student Clearinghouse third party reporting tool to report enrollment data to NSLDS. • The Office of the Registrar continue to utilize the "Submission schedule tool" to keep us compliant with the timeframe required for submission of the reports. • Students who have been reported during the first week of courses as "Never Attended - NA" will be dropped from there courses for the term no more than 1 week after the end of attendance verification. • The Enrollment Time Status (Full Time, Part Time, etc.) for student who are enrolled in Summer courses will be updated effective immediately. Contact: Nakia Pugh, Associate Registrar Estimated Completion Date: June 2, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569269 (2024-011)

Significant Deficiency 2024

Government of the District of Columbia

DC

Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.303

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) concurs with the auditor’s findings and recommendations related to Grant Reporting and will take the steps outlined below to ensure full reporting compliance with federal awards. 1. Evaluate DMPED’s current Transparency Ac...

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) concurs with the auditor’s findings and recommendations related to Grant Reporting and will take the steps outlined below to ensure full reporting compliance with federal awards. 1. Evaluate DMPED’s current Transparency Act reporting and control procedures to ensure that they promote compliance with Federal regulations. Estimated Completion Date: July 6, 2025 2. Create clear communications and instructions for DMPED grant administrators to include as a required reporting responsibility. Estimated Completion Date: July 6, 2025 3. Add internal controls and policies that include a supervisory review of the report information before it is submitted to the System for Award Management (sam.gov) website. Estimated Completion Date: August 6, 2025 Contact: Darya Razavi, Program Manager, Office of the Deputy Mayor for Planning and Economic Development See Corrective Action Plan for chart/table

View Audit 360834

Finding 569265 (2024-007)

Significant Deficiency 2024

Government of the District of Columbia

DC

Reporting § 200.302 § 200.303

DMPED The Office of the Deputy Mayor for Planning and Economic Development (DMPED)concurs with the finding and understands that going forward grants to the DC Housing Finance Authority should be excluded from the subrecipient listing because it is a component unit. The AFO will review the SEFA prio...

DMPED The Office of the Deputy Mayor for Planning and Economic Development (DMPED)concurs with the finding and understands that going forward grants to the DC Housing Finance Authority should be excluded from the subrecipient listing because it is a component unit. The AFO will review the SEFA prior to submission to confirm that no component units of the District government are listed as subrecipients. Curtis Lewis, Agency Fiscal Officer, Economic Development and Regulation Cluster December 31, 2025 OSSE The Office of the State Superintendent of Education (OSSE) concurs with the finding. OCFO prepares the SEFA. As a corrective action plan, OCFO will coordinate with the program to ensure all entities are identified as either vendors or subrecipient accurately on the SEFA by having the program management review and verify the correctness of the entities’ designation before providing the subrecipient data to OCFO to address the underlying issues and prevent the recurrence of this finding. Carol D’Avilar-Etkins, Program Officer, Office of Grants Management and Compliance March 1, 2026 DOES The Department of Employment Services (DOES) concurs with the finding. The original SEFA cost reported was based on the subrecipient payments that were recorded interchangeably within several accounting codes in DIFS Account Parent Level (Government Subsidies and Grants – 714100C). OCFO and Program Staff will ensure that the subrecipient costs are recorded using the DIFS Account Code (7141009- Subsidies) identified for the Subrecipient costs. Monthly reviews will be conducted to ensure compliance. Shilonda Wiggins, Agency Fiscal Officer, DOES September 30, 2025 DOEE The Department of Energy and Environment (DOEE) concurs with the finding related to inaccurate reporting of passed through amount to subrecipients in SEFA. DOEE will review the details of subrecipients’ amount generated from the system and perform a vendor or subrecipient analysis to ensure accuracy of amounts to be reported in SEFA. Olga Provotorova, Cluster Controller, Government Services Cluster September 30, 2025 DBH The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for subrecipients. Barbara S. Roberson, Accounting Officer, Human Support Services Cluster September 2025 ONSE The Office of Neighborhood Safety and Engagement (ONSE) concurs with the finding. Having concurred with the finding on incorrect subrecipient expenditures in the SEFA, ONSE will implement a secondary review process for expenditure entries involving subrecipient. We will also review the details of the subrecipient amounts generated from the system (DIFS) and perform a vendor or subrecipient analysis as an added layer of scrutiny to ensure that the SEFA reflects accurate amounts. Contact: Samuel Robertson, Cluster Controller, Public Safety and Justice Cluster Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569262 (2024-004)

Significant Deficiency 2024

Government of the District of Columbia

DC

Reporting § 200.302 § 200.303

The Department of Human Services (DHS) Office of the Chief Financial Officer (OCFO) concurs with the finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the Accounting Finance Officer, and the program manager for a detailed review of th...

The Department of Human Services (DHS) Office of the Chief Financial Officer (OCFO) concurs with the finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the Accounting Finance Officer, and the program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for subrecipients. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: June 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569254 (2024-002)

Material Weakness 2024

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, ident...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2025 Quality Control Corrective Action Plan reports. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact: Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569253 (2024-001)

Significant Deficiency 2024

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking Reporting § 200.303

The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual exp...

The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual expenditures for the Local match for Quality Control, Fraud Control, ADP Operations and Outreach. The DHS Accounting Team will meet quarterly to review the expenditure with DHCF and ensure it is recorded accurately. Condition 2 – An adjustment to reallocate $1,620,000 (DHHS Settlement Agreement) from federal funds to the local fund was not recorded in the DIFS general ledger. The adjustment was reflected accurately on the FY24 SF-425 for reporting purposes. To ensure the reallocation is adjusted annually, it will be included in the annual closing checklist to ensure compliance. The annual closing check list will be reviewed and updated by the Accounting Officer daily during the closing process. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569245 (2024-001)

Significant Deficiency 2024

City of Lima, Ohio

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Finding Number: 2024-001 : Significant Deficiency and Noncompliance - Reporting Planned Corrective Action: As recommended, Management will implement controls and processes to ensure all required reports are submitted timely. Anticipated Completion Date : June 30, 2025 Responsible Contact Person: Ra...

Finding Number: 2024-001 : Significant Deficiency and Noncompliance - Reporting Planned Corrective Action: As recommended, Management will implement controls and processes to ensure all required reports are submitted timely. Anticipated Completion Date : June 30, 2025 Responsible Contact Person: Randy Bartels, City Auditor

View Audit 360824

Finding 569243 (2024-003)

Material Weakness 2024

McLeod Health

SC

Reporting

Condition: The Organization did not capture certain Hazard Mitigation Grant funding that was expended in a previous period on the SEFA and did not effectively apply controls to ensure expenditures are tracked to a unique grant in a proper period. Planned Corrective Action: The Organization will impl...

Condition: The Organization did not capture certain Hazard Mitigation Grant funding that was expended in a previous period on the SEFA and did not effectively apply controls to ensure expenditures are tracked to a unique grant in a proper period. Planned Corrective Action: The Organization will implement a centralized grant tracking log within the financial system that uniquely identifies each federal grant and records expenditures by program and fiscal year. The Organization with conduct annual cross-departmental training on SEFA reporting requirements, emphasizing the importance of accurate and timely classification of federal expenditures. The Organization will require quarterly reconciliations between grant activity logs and the general ledger to validate completeness and timing accuracy before SEFA preparation. Contact person responsible for corrective action: David Anderson, Assistant Controller Anticipated Completion Date: August 2025

View Audit 360820

Finding 569241 (2024-001)

Material Weakness 2024

McLeod Health

SC

Reporting Questioned Costs Material Weakness

Condition: The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency. Planned Corrective Action: The Organization will revise its internal process to include a...

Condition: The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency. Planned Corrective Action: The Organization will revise its internal process to include a dual-review system. Two designated staff members will now be cross-trained and authorized to review and certify Financial Requests for Payment to ensure timeliness. A formal submission calendar will be developed, including internal deadlines that precede the agency's due dates by a minimum of five business days. Contact person responsible for corrective action: Jennifer Turner/Kristen Miller, Nurse Family Partnership Anticipated Completion Date: August 2025

View Audit 360820

Finding 569201 (2024-006)

Material Weakness 2024

Cameron County School District

PA

Cash Management Reporting

Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations Auditor’s Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balance...

Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations Auditor’s Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconciliation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reconciles interfund balances on a monthly basis. Any differences in the reconciliation process should be immediately investigated. We recommend that asset and liability accounts be reconciled on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. School District’s Response: Brandy Ferraro, Business Manager, will ensure that bank reconciliations are prepared in a timely manner and verify that balances within the general ledger cash accounts agree to the bank reconciliation, along with ensuring that interfund balances reconcile and that balance sheet asset and liabilities are reconciled to supporting documentation during the year ending June 30, 2025.

View Audit 360817

Finding 569199 (2024-004)

None 2024

Cameron County School District

PA

Reporting

Untimely Reporting (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The Di...

Untimely Reporting (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The District and Business Manager, Brandy Ferraro, realize its delays in reporting and will ensure that future reporting for the year ending June 30, 2025 is filed in a timely manner.

View Audit 360817

Finding 569182 (2024-004)

Material Weakness 2024

Hebrew Academy Community School, INC

FL

Internal Control / Segregation of Duties Material Weakness Reporting

Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management sk...

Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management skills and knowledge of the School’s operations. Management has agreed to formally elect these individuals as voting members of the Board of Directors.

View Audit 360775

Finding 569176 (2024-004)

Material Weakness 2024

Schoolcraft County

MI

Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.303

2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) e...

2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants.

View Audit 360756

Finding 569175 (2024-003)

Material Weakness 2024

Schoolcraft County

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

2024-003: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by th...

2024-003: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA.

View Audit 360756

Finding 569174 (2024-001)

Significant Deficiency 2024

First Baptist Housing Association Dba Rotary Gardens Apartments

WV

Reporting Internal Control / Segregation of Duties § 200.512

Recommendation: We recommend that the Project implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. Management Response: Management agrees with the finding and will implement processes to mitigate the risk of future late file reports.

View Audit 360755

Finding 569157 (2024-001)

Significant Deficiency 2024

Indiana Legal Services, Inc.

IN

Reporting

Finding 2024-01 This finding states that two ILS employees failed to record time in our timekeeping system in the manner required by LSC timekeeping requirements and ILS personnel policy 7.02. ILS agrees that these violations took place. The auditors identified two different problems. In one case, a...

Finding 2024-01 This finding states that two ILS employees failed to record time in our timekeeping system in the manner required by LSC timekeeping requirements and ILS personnel policy 7.02. ILS agrees that these violations took place. The auditors identified two different problems. In one case, an employee entered time before the work was performed. ILS’s policy allows time to be entered in advance only for leave time, training, and similar events, not time worked on cases or outreach. The auditors’ discovery led us to find a few other instances – not widespread – of early time entry. As a result, we educated employees about our policies and developed a report that notifies managers when early time entries occur. These changes adequately address the issue of early time entry. The other issue arose from an employee who was not entering time information in our system at all. ILS has multiple methods in place to ensure that employees promptly record their time in our system. These methods include notification to employees when their timekeeping is untimely and notice to their managers when an employee’s timekeeping is untimely. Part 7.06 of the ILS personnel policies mandates discipline for employees who do not comply with timekeeping requirements. ILS believes that these procedures do as much as possible to ensure compliance with timekeeping requirements. In the situation cited in this finding, the employee was subjected to discipline for his failure of timely timekeeping, and he is no longer employed by ILS.

View Audit 360749

Finding 569143 (2024-003)

Material Weakness 2024

Mobridge Regional Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

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

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

View Audit 360727

Finding 569142 (2024-002)

Material Weakness 2024

City of Wilmer

TX

Reporting Allowable Costs / Cost Principles Eligibility

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with...

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with the City through the FY2025 audit and will be responsible for the audit and any single audits for this fiscal year. In addition, the City will retain the Interim Finance Director to train current and future staff to ensure the City is in compliance with any and all current and future federal, state and local grants.

View Audit 360726

Finding 569141 (2024-001)

Material Weakness 2024

City of Wilmer

TX

Reporting Allowable Costs / Cost Principles Eligibility

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with...

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with the City through the FY2025 audit and will be responsible for the audit and any single audits for this fiscal year. In addition, the City will retain the Interim Finance Director to train current and future staff to ensure the City is in compliance with any and all current and future federal, state and local grants.

View Audit 360726

Finding 569140 (2024-001)

Material Weakness 2024

The South Suburban Council on Alchohol

IL

Reporting

FINDINGS: FEDERAL AWARD FINDINGS AND QUESTIONED COSTS MATERIAL WEAKNESS FINDING 2024-001: Compliance with filing requirements of quarterly periodic performance Reports (CDFA 93.959) Condition: The periodic performance reports for the year were not filed on a timely basis. Recommendation: Im...

FINDINGS: FEDERAL AWARD FINDINGS AND QUESTIONED COSTS MATERIAL WEAKNESS FINDING 2024-001: Compliance with filing requirements of quarterly periodic performance Reports (CDFA 93.959) Condition: The periodic performance reports for the year were not filed on a timely basis. Recommendation: Implement controls to ensure that the quarterly periodic performance reports are prepared, reviewed, and filed on a timely basis. Actions Taken or Planned: Management has hired and trained accounting personnel with the requisite knowledge, skills, and background to effectively and timely prepare the quarterly reports. Management plans to implement controls to ensure that the quarterly periodic performance reports are prepared, reviewed, and filed on a timely basis. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: LaRon Washington, Chief Financial Officer

View Audit 360724

Finding 569134 (2024-003)

Material Weakness 2024

Town of Montgomery, Vermont

VT

Reporting Material Weakness

The Town has hired support for the Treasurer will allow more time to be spent preparing monthly and year end financial reporting, and subsequent audit preparation so that all are done in a timely manner and are more in alignment with the Uniform Guidance.

View Audit 360719

Finding 569133 (2024-002)

Material Weakness 2024

Town of Montgomery, Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

We have assessed the time requirements of the Treasurer position given the changes to the growing amount of funding sources the town now has and The Town has hired support for the Treasurer. This will allow more time to be spent on obtaining the skills and knowledge necessary for proper recording a...

We have assessed the time requirements of the Treasurer position given the changes to the growing amount of funding sources the town now has and The Town has hired support for the Treasurer. This will allow more time to be spent on obtaining the skills and knowledge necessary for proper recording and reporting as well as updating our procedures and our general ledger to better serve our reporting requirements. We will also collaborate with our accounting firm on ways to improve and streamline our methods of accounting and grant reporting to further align with standards.

View Audit 360719

Finding 569132 (2024-001)

Material Weakness 2024

Town of Montgomery, Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

The Town feels that this is an isolated instances due to the increased funding during the year. Management has reviewed the accounting requirements and is confident that they can correct these deficiencies during the year.

View Audit 360719

Finding 569115 (2024-008)

Material Weakness 2024

Town of Greenwich, Connecticut

CT

Questioned Costs Material Weakness Reporting

2024-008 Material Weakness and Noncompliance, Reporting Audit Finding: The Town improperly included encumbrances in expenditures on one of four quarterly reports due to a lack of understanding of reporting requirements (ARPA). Corrective Action Taken: We agree with this finding and will not include ...

2024-008 Material Weakness and Noncompliance, Reporting Audit Finding: The Town improperly included encumbrances in expenditures on one of four quarterly reports due to a lack of understanding of reporting requirements (ARPA). Corrective Action Taken: We agree with this finding and will not include encumbrances in expenditures for these purposes going forward. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711

Finding 569111 (2024-006)

Material Weakness 2024

Town of Greenwich, Connecticut

CT

Questioned Costs Material Weakness Reporting

2024-006 Material Weakness, Reporting Audit Finding: Per terms and conditions of the award, Local Education Agencies (LEAs) must report annually on activities funded by the ESSER funds, and the Connecticut Department of Education utilizes the Electronic Grants Management System (eGMS) to collect thi...

2024-006 Material Weakness, Reporting Audit Finding: Per terms and conditions of the award, Local Education Agencies (LEAs) must report annually on activities funded by the ESSER funds, and the Connecticut Department of Education utilizes the Electronic Grants Management System (eGMS) to collect this reporting. The Town did not have documentation to support review of the annual report before submission. Corrective Action Taken: We agree with the finding and will review the annual report before submission going forward. This will be overseen by the BOE Director of Finance. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711

Corrective Action Plans

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