Corrective Action Plans

Finding 25949 (2022-002)

None 2022

MD

Reporting Internal Control / Segregation of Duties

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on ...

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on the Finding The Accounting office will take the lead in documenting the requirements of recognizing grant revenue related to fee-for-service grants to ensure the revenue is properly recorded. Revenue recognition is a generally accepted accounting principle (GAAP) that requires revenue to be recognized in the period when realized and earned. Accounting will work with the Grant Management Office, Budget Office, as well as various Grant Administrators to review and update our formal documentation: Carroll County Guide to Grants. Once updated in FY23 - quarter three (3), we will train staff with the fiscal responsibilities of managing and recording revenue and expenses to these grants. This topic will also be added to our FY23 current quarterly / monthly grant meetings with various departments. In addition, Accounting will review the internal controls for booking these entries into our Financial Management System (FMS) so that we have designated employees with the expertise to complete a formal review of revenue earned and unearned to ensure the financial data is properly recorded in the books and records of the County to prevent misstatements from occurring in FY23 and future fiscal years.

View Audit 23636

Finding 25948 (2022-001)

None 2022

Carroll County Commissioners

MD

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s...

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on the Finding The Accounting office plans on utilizing DebtBook which was purchased earlier in the fiscal year to assist with this corrective action plan for GASB 87 implementation and compliance. This will include formation of a Lease committee which would meet quarterly (at a minimum) beginning with FY23 - quarter three (3). The Lease committee will have representatives from various departments tasked with ongoing lease collection and compliance for all leases where the County is the Lessor or the Lessee. Our goal will be to continue to understand our obligations, obtain lease data, better organize our leases, and test for compliance so that Accounting can improve the creation of proper Schedules, Journal Entries, and Year-End Audit Notes for our Annual Comprehensive Financial Report (ACFR). In addition, Accounting will review the internal controls for booking these entries into our Financial Management System (FMS) so that we have separation of duties between those preparing the adjustments and those reviewing the adjustments to ensure the financial data is properly recorded in the books and records of the County to prevent misstatements from occurring in FY23 and future fiscal years.

View Audit 23636

Finding 25947 (2022-004)

Significant Deficiency 2022

The Light House, Inc.

MD

Matching / Level of Effort / Earmarking Reporting § 200.306

Finding 2022-004: Matching Every Program Director is trained on how The Light House invoices grants to enhance knowledge and decrease mistakes. The Light House finance department has taken over the billing process for all grants for The Light House and Light House Bistro. The streamlined approach p...

Finding 2022-004: Matching Every Program Director is trained on how The Light House invoices grants to enhance knowledge and decrease mistakes. The Light House finance department has taken over the billing process for all grants for The Light House and Light House Bistro. The streamlined approach provides strict oversight and quality control over what and who is billed to every grant. The Light House finance office is carefully watching the SNAP E&T federal Grant to make sure that the required 50% match is being covered by non-federal funds and not charged back to any federal funds no matter the funding source. Responsible Party: Terry W. Brukiewa, Completion date: 8/1/2022

View Audit 23393

Finding 25946 (2022-003)

Material Weakness 2022

The Light House, Inc.

MD

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Finding 2022-003: Time and Effort Reports The Light House finance office is working with Paylocity account representatives to identify how to track the Time and Effort results in our payroll system. Until that is accomplished, The Light House Finance team is tracking the time and effort through a ...

Finding 2022-003: Time and Effort Reports The Light House finance office is working with Paylocity account representatives to identify how to track the Time and Effort results in our payroll system. Until that is accomplished, The Light House Finance team is tracking the time and effort through a Microsoft Access database and creating Time and Effort reports on a Quarterly basis. All Time and Effort reports will be signed by the employee, the Director of Finance and the Executive Director. Responsible Party: Terry W. Brukiewa, Expected completion date: 6/30/2023

View Audit 23393

Finding 25945 (2022-002)

Material Weakness 2022

The Light House, Inc.

MD

Reporting Matching / Level of Effort / Earmarking

Finding 2022-002: Inaccurate schedule of expenditures of federal awards The original schedule did not include the expenditures for the Light House Bistro. The Light House finance department bills all grants on a monthly basis and keeps an ongoing log of the grant expenditures for both the Light Ho...

Finding 2022-002: Inaccurate schedule of expenditures of federal awards The original schedule did not include the expenditures for the Light House Bistro. The Light House finance department bills all grants on a monthly basis and keeps an ongoing log of the grant expenditures for both the Light House Bistro and the Light House. Any adjustment made for unallowable expenditures are corrected and invoices modified to reflect the correct amount expended on all grants. The Light House finance office notifies the Light House Bistro of any changes that impact their financials in a timely manner. Responsible Party: Terry W. Brukiewa, Expected completion date: 06/30/2023

View Audit 23393

Finding 25929 (2022-001)

None 2022

Walnut Grove Non Profit Housing

WA

Questioned Costs Eligibility HUD Housing Programs

Name of Auditee: Walnut Grove Non-Profit Housing FHA Auditee Identification Number: 126-EE045 Period Covered by the Audit: Year ended December 31, 2022 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2022-001: 1. Statement...

Name of Auditee: Walnut Grove Non-Profit Housing FHA Auditee Identification Number: 126-EE045 Period Covered by the Audit: Year ended December 31, 2022 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2022-001: 1. Statement of Condition: One of the tenant files selected for review did not perform the annual recertification for 2022. 2. Cause: No annual recertification was done for one tenant file in 2022 due to staff turnover. 3. Actions Taken on the Finding: Site staff are currently working with the resident to complete missing AR and will make any necessary adjustments to the resident ledger. Management?s corrective action plan includes processing monthly outstanding AR reporting from our Management software by our Compliance Specialist. These monthly reports will be provided to our Housing Portfolio Managers and reviewed with site staff to ensure that AR?s are completed timely and provide additional monitoring to prevent AR?s being missed in the future.

View Audit 23174 Questioned Costs: $1

Finding 25869 (2022-001)

Material Weakness 2022

McLeod Health

SC

Reporting Cash Management Eligibility

June 21, 2023 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization charged costs to the grant which were associated with individuals who were subsequently discovered to have insurance. In addition, the Organization did not timely refund private pay patients for payments that w...

June 21, 2023 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization charged costs to the grant which were associated with individuals who were subsequently discovered to have insurance. In addition, the Organization did not timely refund private pay patients for payments that were paid by HRSA funding. Planned Corrective Action: Management has allocated for staff to review and process credit balances. Additionally, Management has contracted with an outside vendor to expedite these reviews and processing of credit balances in a timely manner. Contact person responsible for corrective action: Dudley Harrington, VP of Patient Financial Services Anticipated Completion Date: 7/31/2023

View Audit 25012

Finding 25859 (2022-002)

Significant Deficiency 2022

Global Giving Foundation, Inc.

DC

Reporting

Views of Responsible Officials: Ensure quarterly reports are submitted in a timely manner. This includes but is not limited to developing a cross functional internal process that enables a timely submission of the quarterly reports. Anticipated Completion Date: Immediately (2022 Q4 Quarterly Report...

Views of Responsible Officials: Ensure quarterly reports are submitted in a timely manner. This includes but is not limited to developing a cross functional internal process that enables a timely submission of the quarterly reports. Anticipated Completion Date: Immediately (2022 Q4 Quarterly Report was submitted in a timely manner.) Responsible Official: Rachel Smith, VP of Global Community Programs and Partnerships

View Audit 23004

Finding 25854 (2022-001)

Significant Deficiency 2022

Payne Theological Seminary

OH

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

2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported...

2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the Seminary's last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will implement a review of the listing of all potential unofficial withdrawals to ensure effective dates of withdrawal are determined correctly and will also revisit its policies and procedures around NSLDS reporting to ensure all student enrollment statuses are reported correctly and timely to NSLDS as required. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023

View Audit 21856

Finding 25819 (2022-001)

Significant Deficiency 2022

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to co...

2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 27526

Finding 25818 (2022-005)

Significant Deficiency 2022

Cherry County Hospital

NE

Questioned Costs Cash Management Reporting

Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management...

Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficient unreimbursed expenses that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing

View Audit 27397 Questioned Costs: $1

Finding 25817 (2022-004)

None 2022

Cherry County Hospital

NE

Questioned Costs Cash Management Reporting

Item 2022-004 Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, certain expenses that were reported in the PRF submission were not reduced by amounts reimbursed by other sources. Planned Corrective Action: Man...

Item 2022-004 Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, certain expenses that were reported in the PRF submission were not reduced by amounts reimbursed by other sources. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficiency lost revenue that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing

View Audit 27397 Questioned Costs: $1

Finding 25793 (2022-006)

Significant Deficiency 2022

New Visions Housing Corporation

CA

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 22807

Finding 25792 (2022-005)

Significant Deficiency 2022

New Visions Housing Corporation

CA

HUD Housing Programs Eligibility Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 22807

Finding 25791 (2022-004)

Material Weakness 2022

New Visions Housing Corporation

CA

Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.

View Audit 22807

Finding 25790 (2022-003)

Material Weakness 2022

New Visions Housing Corporation

CA

Reporting Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 22807

Finding 25789 (2022-002)

Material Weakness 2022

New Visions Housing Corporation

CA

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 22807

Finding 25788 (2022-001)

Material Weakness 2022

New Visions Housing Corporation

CA

HUD Housing Programs Cash Management Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Management is also in the process of opening a new account for this HUD entity. Moving forwar...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Management is also in the process of opening a new account for this HUD entity. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 22807

Finding 25786 (2022-002)

Material Weakness 2022

Dennis-Yarmouth Regional School District

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program ...

Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program number: 0240-577419-2022-0645; Fiscal year ending June 30, 2022 Auditor?s Recommendation: The District should review currently established policies and procedures for maintenance of time and effort certifications as established within adopted grants manual. Personnel should review established policies and procedures on a routine basis to ensure the District?s compliance with all aspects of the District?s established policies and procedures as well as individual requirements pursuant to OMB. Established policies and procedures should be reviewed on an annual basis to ensure continued compliance with ever changing federal compliance and other financial reporting requirements. Action Taken: As indicated by the auditor, the budgeting for the 240 SPED allocation grant in fiscal year 2023 has been changed to exclude personnel costs (salaries & wages) subject to the ?time & effort? certifications. Therefore, ?time & effort? requirements will no longer be associated with this program. District personnel will continue to review established grants policies and procedures manual with current federal awards administration.

View Audit 21843 Questioned Costs: $1

Finding 25780 (2022-001)

Material Weakness 2022

Beacon, Inc.

IN

Reporting Internal Control / Segregation of Duties

Several areas of Beacon, Inc.?s operations require significant accounting time, effort or expertise that Beacon, Inc. has not committed. The same or greater level of capability would be needed to prepare the financial statements. Summary Adequate efforts have not been devoted to Beacon, Inc.?s accou...

Several areas of Beacon, Inc.?s operations require significant accounting time, effort or expertise that Beacon, Inc. has not committed. The same or greater level of capability would be needed to prepare the financial statements. Summary Adequate efforts have not been devoted to Beacon, Inc.?s accounting processes because management believes that the cost of doing so outweighs the benefits and because these matters can be effectively determined in conjunction with the annual independent audit and other year-end analysis. A complete system of internal control includes the ability to properly recognize all accounting matters on a routine basis. It also includes the ability to prepare a materially complete and correct set of financial statements, including all required disclosure items typically found in the footnotes of the audited financial statements. Organization Response Management concurs with the reported finding. The current economics of the organization do not allow for us to correct this weakness. We believe our current accounting capacity is sufficient for routine day to day needs. We will continue to seek outside guidance through our annual independent audit to correct minor errors that sometimes occur or to perform other accounting needs. Individual responsible at Beacon, Inc.: Executive Director Target Date: May 1, 2023

View Audit 20014

Finding 25722 (2022-004)

Material Weakness 2022

Municipality of Guaynabo

PR

Reporting

As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the report is filed on time. As part of this internal control, the deadline was scheduled with the personnel involved with the preparation of such report. In addition, the I...

As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the report is filed on time. As part of this internal control, the deadline was scheduled with the personnel involved with the preparation of such report. In addition, the Internal Audit Office gives follow-up in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director

View Audit 21767

Finding 25721 (2022-003)

Material Weakness 2022

Municipality of Guaynabo

PR

HUD Housing Programs Reporting

2022-003 Reporting ? 14.871 ? Section 8 Housing Choice Vouchers Concur with the finding. As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines wer...

2022-003 Reporting ? 14.871 ? Section 8 Housing Choice Vouchers Concur with the finding. As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines were scheduled with the personnel involved with the preparation of such reports. Also, corrections were made to reports for some months as required by the HUD monitor, in order to reflect the correct numbers. In addition, the Internal Audit Office gives follow-up in and require evidence of the remittance in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director

View Audit 21767

Finding 25714 (2022-001)

None 2022

Town of Mansfield

MA

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of Mansfield, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers &...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of Mansfield, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 2022-001 ? Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: Due to ?technical issues? with the Treasury?s Portal, the electronic report submitted to the U.S. Treasury on April 30, 2022 duplicated the total expenditures incurred for the period. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner, however while submitting the report the Treasury?s Portal began experiencing technical problems and became unresponsive. Unsure whether its report was accepted by the Treasury?s portal, the Town logged off the portal and then logged back on. This time, the Treasury?s portal successfully accepted the Town?s reported expenditures, and the report was accurate. Several months later the Town learned that its first submission (i.e., the submission session that needed to be rebooted/restarted by the Town due to the portal?s technical issues) was actually logged, as was the second submission (i.e., the submission that was made after the reboot/restart several moments later). Upon this discovery, the Town immediately contacted the Treasury Department and was instructed to correct it on the subsequent report, which will be submitted on April 30, 2023. Effect: The expenditures reported on the Town?s project and expenditure report did not match the accounting records due to the duplication of amounts. Cause: The Treasury Portal?s technical issues caused a duplication of amounts when submitting the required electronic files. Recommendation: Management should correct the report in the next reporting submission as instructed by the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department and cannot accept responsibility for the duplication of amounts caused by the Treasury?s own admitted technical issues with its portal. Management will rectify the issue with the next submission in accordance with U.S. Department of Treasury?s recommended guidance. If the Oversight Agency has questions regarding this plan, please call Matthew Violette, Town Accountant at 508-851-6435. Sincerely yours, Matthew Violette Town Accountant Town of Mansfield, Massachusetts

View Audit 20264

Finding 25704 (2022-001)

Material Weakness 2022

Puget Sound Educational Service District No. 121

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Puget Sound Educational Service District No. 121 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Cod...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Puget Sound Educational Service District No. 121 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal reporting requirements for the Head Start Cluster. Name, address, and telephone of District contact person: Irina Minasova 800 Oakesdale Avenue S.W. Renton, WA 98057 (425) 917-7773 Corrective action the auditee plans to take in response to the finding: The District agrees with the finding presented by SAO that some Head Start subawards reported on FFATA Subaward Reporting System (FSRS) did not comply with the reporting requirements of the FSRS system. All awards were reported in FSRS and total contract amounts (contracts plus amendments) are accurately reflected in FSRS. The District failed to print reports reflecting the subaward activity each month and did not record amendments properly. The District took into consideration SAO?s recommendations and developed a Corrective Action Plan which will be implemented immediately. Early Learning program management will ensure that employees are adequately trained and adhere to FFATA/FSRS reporting requirements: ? Amendments will be submitted to FSRS per FSRS instructions instead of added to the original contract amount ? Reports will be printed monthly for all subawards and forwarded to the Business Office for retention ? EL Grants Accounting and Compliance Manager will participate in additional training and train additional EL fiscal staff on the process for backup, redundant process, and secondary review EL program leadership will ensure that remedial steps are made effective immediately and FFATA reporting is corrected for the audit year 2022-2023. Anticipated date to complete the corrective action: The District is committed to implementing the Corrective Action Plan effective immediately. FFATA reporting should be in compliance by August 31, 2023.

View Audit 22507

Finding 25662 (2022-002)

Significant Deficiency 2022

Search for Common Ground

DC

Reporting § 200.302 § 200.327 § 200.328 § 200.502 § 200.510

We agree with the finding, This was due to the modification of assistance listing number for two awards. We will strengthen our controls for review of all grant documents before issuing the SEFA report.

View Audit 26280

Corrective Action Plans

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