Corrective Action Plans

Finding 554575 (2024-031)

Significant Deficiency 2024

State of Oregon

OR

Subrecipient Monitoring Reporting School Nutrition Programs § 200.303

2024-031 Department of Education Implement controls to ensure FFATA reporting is completed for all required subawards Management Response: ODE agrees with this finding. To strengthen controls and ensure FFATA reporting is completed for all required subawards, ODE plans to implement the following pro...

2024-031 Department of Education Implement controls to ensure FFATA reporting is completed for all required subawards Management Response: ODE agrees with this finding. To strengthen controls and ensure FFATA reporting is completed for all required subawards, ODE plans to implement the following process improvements: • Collaborate with the Child Nutrition program management and Fiscal Grants team to provide full documentation of grant awards including terms, conditions and attachments. • Update ODE’s grant profile request Smartsheet tool to: o Identify FFATA eligibility prior to setting up a new grant award in the accounting system. o Automatically notify the FFATA team of new grant awards that require reporting. Anticipated Completion Date: June 30, 2025 Contact person: Kristie Miller, Accounting Director

View Audit 353285

Finding 554574 (2024-002)

Significant Deficiency 2024

Okc Charter Santa Fe South Schools No. G-021

OK

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313

Amend the property records invenotry procedures to follow 2 CFR Section 200.313 (3 through (2); see the criteria of the finding for the detailed list of requirements.

View Audit 353277

Finding 554549 (2024-005)

Significant Deficiency 2024

Falmouth Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

2024-005 - REPORTING Significant Deficiency Auditee’s Response and Planned Corrective Action FHA is implementing a Capital Fund close out checklist quarterly review process. The Executive Director and accounting team will participate in additional capital funding courses to improve its knowledge and...

2024-005 - REPORTING Significant Deficiency Auditee’s Response and Planned Corrective Action FHA is implementing a Capital Fund close out checklist quarterly review process. The Executive Director and accounting team will participate in additional capital funding courses to improve its knowledge and practices of required submission deadlines and government policy changes, if any. The new Fiscal Officer is tasked with monitoring submission deadlines via HUD’s EPIC and eLOCCS platforms. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Bobbi Richards, Executive Director

View Audit 353264

Finding 554547 (2024-003)

Significant Deficiency 2024

Falmouth Housing Authority

MA

HUD Housing Programs Period of Performance Significant Deficiency

2024-003 – PERIOD OF PERFORMANCE Significant Deficiency Auditee’s Response and Planned Corrective Action This finding relates to Operations funding and FHA fundamentally disagrees with the finding. The obligations for Operations were obligated in a timely manner. eLOCCS demonstrates that FHA was FHA...

2024-003 – PERIOD OF PERFORMANCE Significant Deficiency Auditee’s Response and Planned Corrective Action This finding relates to Operations funding and FHA fundamentally disagrees with the finding. The obligations for Operations were obligated in a timely manner. eLOCCS demonstrates that FHA was FHA is creating a master Capital Fund tracking calendar reviewed monthly by the Finance Department. FHA is also consulting with HUD field office staff on upcoming CFP grant timelines to avoid future errors. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Bobbi Richards, Executive Director

View Audit 353264

Finding 554541 (2024-004)

Significant Deficiency 2024

Falmouth Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2024-004 - REPORTING Significant Deficiency Auditee’s Response and Planned Corrective Action As with 2024-001, this finding was based on a HUD system error that prevented submission on the due date. FHA experienced transition in the fiscal department and is cross-training backup personnel. A 10-day ...

2024-004 - REPORTING Significant Deficiency Auditee’s Response and Planned Corrective Action As with 2024-001, this finding was based on a HUD system error that prevented submission on the due date. FHA experienced transition in the fiscal department and is cross-training backup personnel. A 10-day buffer will be applied internally to submission deadlines to ensure on-time filing regardless of staff changes and absences. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Bobbi Richards, Executive Director

View Audit 353264

Finding 554520 (2024-001)

Significant Deficiency 2024

Lupus Foundation of America, Inc.

DC

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

LUPUS FOUNDATION OF AMERICA, INC. CORRECTIVE ACTION PLAN For the Year Ended September 30, 2024 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Lupus Foundation of America, Inc. (the Foundation) submits the following corrective action plan for the year ended September 30, 2024. Independent Public Ac...

LUPUS FOUNDATION OF AMERICA, INC. CORRECTIVE ACTION PLAN For the Year Ended September 30, 2024 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Lupus Foundation of America, Inc. (the Foundation) submits the following corrective action plan for the year ended September 30, 2024. Independent Public Accounting Firm: CBIZ CPAs P.C. 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2024-001: Special Tests and Provisions – Significant Deficiency – Internal Control and Compliance Finding ALN 93.068 – Chronic Diseases: Research, Control, and Prevention, Grant Number 5NU58DP006907-04-00, Grant Period: September 30, 2020 to September 29, 2025 Condition The Foundation did not have adequate internal control procedures in place to ensure that certain disclaimers required by the grant agreements are included in written conference materials or publications. Context One of two conference materials we reviewed did not include the required disclaimer. Recommendation It was recommended that management enhance current internal control procedures to ensure that the Foundation is in compliance with the grant’s special provisions that requires certain disclaimers in written conference materials or publications. Action Taken PULSE Team Check-Ins: • Incorporate disclaimer compliance as a standing agenda item during bi-weekly PULSE team meetings to review upcoming materials and confirm adherence to requirements. • The Directors (Content and Federal Grants and Public Health Programs) Program Manager will be assigned to monitor and track the inclusion of disclaimers. Quarterly Compliance Review: • Implement a quarterly review process to assess all conference materials and publications for the inclusion of required disclaimers. • Document review findings and corrective actions, if applicable, to ensure consistent compliance. Executive Leadership Reporting: • Provide updates to executive leadership on all conference materials and publications produced and disclaimer compliance status, including any identified issues and corrective actions taken. • Share compliance trends and recommendations for ongoing improvement to reinforce accountability and oversight. Contact Person Responsible for Corrective Action: Dr. Melicent R. Miller, Director, Federal Grants and Public Health Programs If the US Department of Health and Human Services has questions regarding this plan, please call Cynthia R. Meekins, Chief Financial Officer at 202.349.1141 or meekins@lupus.org Sincerely, Cynthia R. Meekins, MBA Chief Financial Officer Lupus Foundation of America

View Audit 353210

Finding 554479 (2024-003)

Significant Deficiency 2024

Tri-County Community Action Partnership, Inc.

MN

Equipment & Real Property Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Head Start - AL #93.6000 Recommendation: The Organization should perform an inventory count with proper reconciliations to asset listing along with having a different individual review and document such review of count/reconciliation. Explanation of disagreement with audit finding: There is no disag...

Head Start - AL #93.6000 Recommendation: The Organization should perform an inventory count with proper reconciliations to asset listing along with having a different individual review and document such review of count/reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findings: We are currently in the process of finalizing the physical inventory count reconciliations to the asset listing along with having a different individual review and document that review. Name(s) of the contact person(s) responsible for corrective action: Rita Zilka, Fiscal Director Planned completion date for corrective action plan: September 30, 2025

View Audit 353111

Finding 554475 (2024-002)

Significant Deficiency 2024

Tri-County Community Action Partnership, Inc.

MN

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreemen...

Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the findings: We implement a policy to ensure there is someone available to provide signatures. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2025

View Audit 353111

Finding 554416 (2024-003)

Significant Deficiency 2024

City of Edinburg

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly r...

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly reports. Reports are reviewed by the Grants Administration Department and Finance Department before they are submitted. The Finance Department has implemented procedures to ensure that all reports are processed and submitted timely. Proposed Completion Date: Fiscal Year 2024-2025 Contact Person: Ascencion Alonzo, Director of Finance, City of Edinburg

View Audit 353076

Finding 554379 (2024-002)

Significant Deficiency 2024

The Covering House

AZ

Significant Deficiency Internal Control / Segregation of Duties

The Organization agrees with this finding and will implement the following: Supporting documentation: Obtain supporting documentation for all disbursement types. To include obtaining receipts for all purchases and employee reimbursements as well as creating a process to manage recurring transactions...

The Organization agrees with this finding and will implement the following: Supporting documentation: Obtain supporting documentation for all disbursement types. To include obtaining receipts for all purchases and employee reimbursements as well as creating a process to manage recurring transactions. Internal review process: Implement management review and documented approval of all disbursements.

View Audit 353036

Finding 554378 (2024-001)

Significant Deficiency 2024

The Covering House

AZ

Significant Deficiency Internal Control / Segregation of Duties

The Organization agrees with this finding and will implement the following: Separation of accounting functions: Review accounting staff functions and reassign duties to ensure that the same individual is not performing the bank reconciliations, preparing deposits, and issuing checks. Internal revie...

The Organization agrees with this finding and will implement the following: Separation of accounting functions: Review accounting staff functions and reassign duties to ensure that the same individual is not performing the bank reconciliations, preparing deposits, and issuing checks. Internal review process: Implement management review and documented approval of bank reconciliations and statements. Implement management review and documented approval of deposits.

View Audit 353036

Finding 554369 (2024-001)

Significant Deficiency 2024

Monte Vista Community Center Housing Authority, Inc.

CO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2024-001: Rural Rental Housing Loans Assistance Listing Number: 10.415 U.S. Department of Agriculture Compliance Requirement: Eligibility Type of Finding: Internal Control Over Compliance (significant deficiency) Recommendation: The organ...

Finding 2024-001: Rural Rental Housing Loans Assistance Listing Number: 10.415 U.S. Department of Agriculture Compliance Requirement: Eligibility Type of Finding: Internal Control Over Compliance (significant deficiency) Recommendation: The organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The organization should consider assessing and realigning the duties and responsibilities of the Executive Director and Alamosa Site Manager to provide for a review process of tenant eligibility determinations. Action Taken: I have hired office personnel in the Monte Vista office. The procedures will be established to adequately segregate the duties. In the Alamosa office, either I or Priscilla Schimpf will be assisting Laura with adequately segregating the duties in that office. The process will become effective March 1, 2025. If there are questions regarding this plan, please call the responsible party at (719) 852-5505. Sincerely yours, Corinna Garcia Executive Director Monte Vista Community Center Housing Authority, Inc.

View Audit 352994

Finding 554347 (2024-001)

Significant Deficiency 2024

Barry County

MI

Significant Deficiency Internal Control / Segregation of Duties

March 25, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Barry County Transit’s Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Fin...

March 25, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Barry County Transit’s Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding: 2024-001 – Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Auditor Recommendation: We recommend that the Transit ensures policies and procedures are followed to provide documented proof of review by management over key transactions such as payroll. Corrective Action: We concur with the finding and management will work to show documented review over payroll transactions. Responsible Person: Mary Bassett – Director Signature Anticipated Completion Date: September 30, 2025

View Audit 352956

Finding 554335 (2024-002)

Significant Deficiency 2024

City of Fontana

CA

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2024-002 Program: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Financial Assistance Listing Number: 14.251 Federal Agency: U.S. Department of Housing and Urban Development Grant Award Number: B-23-CP-CA-0240 Finding Summary: We identified one (1) proje...

Finding 2024-002 Program: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Financial Assistance Listing Number: 14.251 Federal Agency: U.S. Department of Housing and Urban Development Grant Award Number: B-23-CP-CA-0240 Finding Summary: We identified one (1) project, “Courtplace”, in which Section 3 requirements are applicable to the City. The City was unable to provide supporting documentation to demonstrate that Section 3 requirements were communicated and followed by the applicable project contractor. Corrective Action Plan: The city continuously assesses internal controls and policy to ensure compliance with applicable regulations and standards. During an assessment, the city discovered the issue and corrected In October 2024 Since then, monitoring has been performed. As an additional safeguard, the city has implemented a bid portal where all applicable documents (grant letters, funding sources, project details, etc.) are submitted for review to ensure all grant requirements are included in bid specifications prior to posting. Responsible Individuals: Sid Lambert – Purchasing Manager; Eric Amaya – Assistant Engineer Anticipated Completion Date: April 2025

View Audit 352935

Finding 554300 (2024-002)

Significant Deficiency 2024

City of San Bruno

CA

Questioned Costs Allowable Costs / Cost Principles Reporting

The City will develop, document, and implement formal grant summary requirements review process and audit preparedness policy and procedures. The responsibilities, deliverables, and deadlines will be clearly outlined and communicated to all staff members. The City will remedy the customer account cr...

The City will develop, document, and implement formal grant summary requirements review process and audit preparedness policy and procedures. The responsibilities, deliverables, and deadlines will be clearly outlined and communicated to all staff members. The City will remedy the customer account credit balances by October 2025. Management intends to review and adjust the customer account balances.

View Audit 352902 Questioned Costs: $1

Finding 554299 (2024-001)

Significant Deficiency 2024

City of San Bruno

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The City will develop, document, and implement a formal year-end closing process and audit preparedness policy and procedures. The responsibilities, deliverables, and deadlines will be clearly outlined and communicated to all staff members. The City remedied the delinquent ARPA SLFRF quarterly P&E R...

The City will develop, document, and implement a formal year-end closing process and audit preparedness policy and procedures. The responsibilities, deliverables, and deadlines will be clearly outlined and communicated to all staff members. The City remedied the delinquent ARPA SLFRF quarterly P&E Report to the Treasury in January 2024, covering July 1, 2022, through December 31, 2023. Management intends to fully expend the remaining ARPA SLFRF award in FY24 and file the required quarterly P&E Reports in April 2024 and the final report in July 2024.

View Audit 352902

Finding 554250 (2024-003)

Significant Deficiency 2024

Sunrise County Economic Council

ME

Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.508 § 200.510

Management attempted to contract with multiple accounting consultants for creating the SEFA but they were already at full capacity and were not available to assist with the creation of the report. When the relevant contract or grant award did not include the necessary information, SCEC management an...

Management attempted to contract with multiple accounting consultants for creating the SEFA but they were already at full capacity and were not available to assist with the creation of the report. When the relevant contract or grant award did not include the necessary information, SCEC management and program staff reached out to our contracting agencies to confirm whether federal funds were part of each award and to find out CFDA numbers and other contract information necessary to complete the form. Nevertheless, there were several errors that in the SEFA submitted to our auditors for review. For the two IRP and RMAP lending programs, the prior year balances were carried over into the FY 24 SEFA through a clerical error. The errors in item 11.037 and 11.419 are related to information we received from the contracting agency. In particular, 11.037 was listed under US Economic Development Administration according to the contracting agency and we were given the description of Economic Adjustment Assistance. The description for 11.419 was given to SCEC by the contracting agency as CDS – Congressionally Directed Spending. Finally, we provided two CFDA’s for the STEM Education award with the submission of the SEFA as we were waiting for confirmation from Program Managers about the correct CDFA numbers. The auditors were informed that we were waiting for these numbers when the SEFA was submitted. In FY24, SCEC had 29 different federal funding sources, from 14 different agencies. We are working to improve our capacity to report these awards without error before the review of our auditors.

View Audit 352825

Finding 554239 (2024-002)

Significant Deficiency 2024

The Utilities Board of the City of Oneonta

AL

Cash Management Subrecipient Monitoring Significant Deficiency § 200.303 § 200.305

The Utilites Board of the City of Oneonta will not request advance receipt of payment. The Organization will be following Procedure CFR section 200.305 (b)(1). Payments will be processed and issued within 10 business days of received date from engineer. If payments cannot be made within 30 days, ...

The Utilites Board of the City of Oneonta will not request advance receipt of payment. The Organization will be following Procedure CFR section 200.305 (b)(1). Payments will be processed and issued within 10 business days of received date from engineer. If payments cannot be made within 30 days, received funds will be required deposited into a designated insured interest-bearing account until payments have been issued. Anticipated Completion Date: 2/4/2025 Responsible Person: Mark Gargus, General Manager

View Audit 352810

Finding 554236 (2024-001)

Significant Deficiency 2024

Rsu/msad No. 29

ME

Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) 2024-001 – Wage Rate Requirements Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 will take the following actions to address finding 2023-001: The district has been implementing n...

CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) 2024-001 – Wage Rate Requirements Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 will take the following actions to address finding 2023-001: The district has been implementing new procedures and processes as of May 15, 2024, to correct the issues in question to comply with CFR(s): 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5, to make sure we remain in compliance with OMB guidelines. As originally addressed in the Corrective Action Plan, back wages have been issued to ensure compliance with federal guidelines and language has been incorporated into new construction contracts and documents. Davis Bacon language has been included in current year construction projects paid with federal and/or state funding. Payroll certifications have been received and reviewed with each invoice submitted for payment by the district’s business manager to ensure compliance with wage rate requirements for Davis Bacon guidelines as applicable. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager has updated the district’s administrative team and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: October 15, 2024

View Audit 352806

Finding 554198 (2024-003)

Significant Deficiency 2024

Crossnore Communities for Children

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.430

Recommendation: During our review of the grant expenditures, it was noted that budgeted amounts were charged to the grant instead of the actual costs incurred. This practice was observed in multiple instances, leading to discrepancies between the reported expenditures and the actual costs. Managemen...

Recommendation: During our review of the grant expenditures, it was noted that budgeted amounts were charged to the grant instead of the actual costs incurred. This practice was observed in multiple instances, leading to discrepancies between the reported expenditures and the actual costs. Management did not review time and effort to make after-the-fact adjustments to the amounts charged to the grant. We recommend that the Organization establish a review process to ensure that all costs charged to the grant are based on actual expenditures and are properly documented Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has established a review process to ensure that all costs charged to the grant are based on actual expenditures and are properly documented. Name(s) of the contact person(s) responsible for corrective action: Theresa Watters Planned completion date for corrective action plan: February 21, 2025

View Audit 352789

Finding 554197 (2024-002)

Significant Deficiency 2024

Crossnore Communities for Children

NC

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Recommendation: Under 2 CRF 200.406, credits accruing to or received by the recipient of federal funding that relate to allowable costs must be credited to the Federal award as either a cost reduction or cash refund. The Organization did not have adequate internal controls designed to properly deter...

Recommendation: Under 2 CRF 200.406, credits accruing to or received by the recipient of federal funding that relate to allowable costs must be credited to the Federal award as either a cost reduction or cash refund. The Organization did not have adequate internal controls designed to properly determine the appropriate amounts to be submitted for reimbursement. We recommend the Organization review the expenditures submitted to SAMHSA and ensure that there is no "double dipping' of sales taxes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a review process for all expenditures submitted to SAMHSA. The review process ensures that there is no “double dipping” of sales tax. Name(s) of the contact person(s) responsible for corrective action: Theresa Watters Planned completion date for corrective action plan: February 21, 2025

View Audit 352789

Finding 554116 (2024-007)

Significant Deficiency 2024

Tahoe Douglas Fire Protection District

NV

Equipment & Real Property Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.313

Finding 2024-007 U.S. Department of Homeland Security Pass-through North Lake Tahoe Fire Protection District Assistance to Firefighters Grant, 97.044 Finding Summary: SCBA packs received as a sub-recipient of North Lake Tahoe Fire Protection Districts AFG grant did not have necessary information doc...

Finding 2024-007 U.S. Department of Homeland Security Pass-through North Lake Tahoe Fire Protection District Assistance to Firefighters Grant, 97.044 Finding Summary: SCBA packs received as a sub-recipient of North Lake Tahoe Fire Protection Districts AFG grant did not have necessary information documented on inventory schedule. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Kevin Lawson, Asst. Fire Chief, Tahoe Douglas Fire Protection District Bryce Cranch, Asst. Fire Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: The inventory schedule for these items will be updated with all required fields of information. Inventory for the district will be assigned to a Chief officer who will be responsible for making sure property received from federal funding will be tracked appropriately in compliance with CFR 200. Anticipated Completion Date: April 30, 2025

View Audit 352768

Finding 554111 (2024-009)

Significant Deficiency 2024

Tahoe Douglas Fire Protection District

NV

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Indiv...

Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: Chief Schafer, who reviews the personnel cost charged to grants for fuels reduction, will not only review informally as he currently does but the district will implement a sign off for this review. Anticipated Completion Date: Ongoing

View Audit 352768

Finding 554109 (2024-001)

Significant Deficiency 2024

City of Madison Alabama

AL

Reporting Significant Deficiency § 200.329

The City concurs with the finding and will strengthen the policies and procedures in relation to grant reporting from award of grant to final report. It will be the policy of the City to assign an employee within the department receiving the grant to track, monitor, and file all required reports in ...

The City concurs with the finding and will strengthen the policies and procedures in relation to grant reporting from award of grant to final report. It will be the policy of the City to assign an employee within the department receiving the grant to track, monitor, and file all required reports in a timely manner. This employee will also be required to forward copies of any grant awards, requirements, communications, and reports to the Finance Department in a timely manner. This will be implemented in May of 2025.

View Audit 352766

Finding 554000 (2024-004)

Significant Deficiency 2024

Family Guidance Center of Alabama, Inc.

AL

Reporting Allowable Costs / Cost Principles Significant Deficiency

Each grant's financial report will be reviewed and approved each month, whether or not it is submitted to a funder. Individual Responsible Debbie Pinnock Completion Date Plan to be implemented as soon as possible.

View Audit 352634

Corrective Action Plans

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