Corrective Action Plans

Finding 538547 (2024-073)

Material Weakness 2024

State of Maine

ME

Reporting Subrecipient Monitoring § 200.303

Department: Defense, Veteran and Emergency Management Title: Internal control over DG – PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will update procedures to address specifics of the new Federal reporti...

Department: Defense, Veteran and Emergency Management Title: Internal control over DG – PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will update procedures to address specifics of the new Federal reporting system. The Department will increase report monitoring frequency from quarterly to monthly. Completion Date: May 15, 2025, and June 30, 2025, respectively Agency Contact: Sunny Cyr, MEMA Business Office Director, DVEM, 207-707-2507

View Audit 349360

Finding 538508 (2024-060)

Significant Deficiency 2024

State of Maine

ME

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency § 200.303

Department: Health and Human Services Title: Internal control over CCDF provider health and safety requirements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of Child and Family Services (OCFS) will launch a new data management system (B...

Department: Health and Human Services Title: Internal control over CCDF provider health and safety requirements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of Child and Family Services (OCFS) will launch a new data management system (Baxter) that includes mobile technology (eliminating paper inspections), has extensive reporting, data, tracking technology and system alerts to inform Licensing Specialists and Supervisors of inspection due dates. Enhanced technology will mitigate the risk associated w/ current manual procedures. OCFS will include an agenda item on the next Child Care Licensing Staff meeting regarding annual inspection completion. OCFS will update Standard Operating Procedures to reflect changes in workflow and processes because of the new data management system. Completion Date: May 19, 2025, April 1, 2025, and June 1, 2025 Agency Contact: Janet Whitten, OCFS, CLIS Program Manager, DHHS, 207-441-2259

View Audit 349360

Finding 538504 (2024-058)

Significant Deficiency 2024

State of Maine

ME

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

Department: Health and Human Services Title: Internal control over TANF work verification plan procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The TANF Program Manager will review and update ACF 199/209 system processes within OFI to enhan...

Department: Health and Human Services Title: Internal control over TANF work verification plan procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The TANF Program Manager will review and update ACF 199/209 system processes within OFI to enhance existing procedures to ensure that the information reported on the ACF-199 and ACF-209 reports is accurate and complete prior to submission to the Federal government. This will include modifying existing Standard Operating Procedures as necessary. The TANF Senior Program Manager will enhance existing procedures and follow-up processes of the ACRT reviews to ensure that the reviews include information regarding the date the review was conducted and the dates on which any outstanding issues are resolved. Completion Date: June 30, 2025 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481

View Audit 349360

Finding 538502 (2024-056)

Significant Deficiency 2024

State of Maine

ME

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332

Department: Health and Human Services Title: Internal control over TANF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with the finding. The Department...

Department: Health and Human Services Title: Internal control over TANF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with the finding. The Department evaluates risk on its subrecipients for the purpose of determining the appropriate subrecipient monitoring in multiple ways. The first assessment of risk is when a subaward is competitively bid. The second assessment of risk is built into the Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP) in which higher risk subrecipients undergo a higher level of testing by Independent Public Accountants. Finally, the Social Service Unit of the Division of Audit performs a risk assessment and tests transactions for those subrecipients that have been determined to be higher risk. Completion Date: N/A Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075

View Audit 349360

Finding 538501 (2024-055)

Significant Deficiency 2024

State of Maine

ME

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305 § 200.332

Department: Health and Human Services Title: Internal control over TANF program subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department i...

Department: Health and Human Services Title: Internal control over TANF program subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in compliance with the requirement for minimizing the time between payments to our subrecipients and the disbursement of funds. Payments are made as close as administratively feasible. The Compliance Supplement suggested audit procedures for Cash Management for pass-through entities refers to 200.305(b)(1). That same paragraph states that the timing and amount of advance payments must be as close as is administratively feasible. Completion Date: N/A Agency Contact: Anthony Madden, Deputy Director of Audit, DHHS, 207-287-2834

View Audit 349360

Finding 538494 (2024-050)

Significant Deficiency 2024

State of Maine

ME

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305 § 200.332

Department: Health and Human Services Title: Internal control over ICA program subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is...

Department: Health and Human Services Title: Internal control over ICA program subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in compliance with the requirement for minimizing the time between payments to our subrecipients and the disbursement of funds. Payments are made as close as administratively feasible. The Compliance Supplement suggested audit procedures for Cash Management for pass-through entities refers to 200.305(b)(1. That same paragraph states that the timing and amount of advance payments must be as close as is administratively feasible. Completion Date: N/A Agency Contact: Anthony Madden, Deputy Director of Audit, DHHS, 207-287-2834

View Audit 349360

Finding 538491 (2024-049)

Significant Deficiency 2024

State of Maine

ME

Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313 § 200.332

Department: Education Title: Internal control over ESF subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will work with the GEMS software developer to create the collection tool that will be integrated ...

Department: Education Title: Internal control over ESF subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will work with the GEMS software developer to create the collection tool that will be integrated into the FY24 and FY25 ESSER performance report. The School Administrative Unit reports will be due on May 5, 2025 and reviewed by the individuals who continue to support the work of the Emergency Relief Funds. The equipment inventories and real property lists will be maintained in the Department files. Completion Date: April 15, 2025, May 5, 2025, and July 1, 2025, respectively Agency Contact: Shelly Chasse-Johndro, Director, ESEA, DOE, 207-458- 3180

View Audit 349360

Finding 538482 (2024-046)

Significant Deficiency 2024

State of Maine

ME

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305

Department: Health and Human Services Title: Internal control over CSLFRF subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in c...

Department: Health and Human Services Title: Internal control over CSLFRF subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in compliance with the requirement for minimizing the time between payments to our subrecipients and the disbursement of funds. Payments are made as close as administratively feasible. The Compliance Supplement suggested audit procedures for Cash Management for pass-through entities refers to 200.305(b)(1). That same paragraph states that the timing and amount of advance payments must be as close as is administratively feasible. Completion Date: N/A Agency Contact: Anthony Madden, Deputy Director of Audit, DHHS, 207-287-2834

View Audit 349360

Finding 538481 (2024-045)

Significant Deficiency 2024

State of Maine

ME

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

Department: Labor Title: Internal control over CSLFRF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will evaluate and establish procedures to assess risk at the appropriate level for subrecipie...

Department: Labor Title: Internal control over CSLFRF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will evaluate and establish procedures to assess risk at the appropriate level for subrecipients. Completion Date: June 30, 2025 Agency Contact: Kimberley Moore, Director, Bureau of Employment Services, DOL, 207-620-0183

View Audit 349360

Finding 538480 (2024-044)

Significant Deficiency 2024

State of Maine

ME

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332 § 200.510

Department: Administrative and Financial Services Title: Internal control over CSLFRF reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Security and Employment Service Center will review contracts with the agencies to verify the classific...

Department: Administrative and Financial Services Title: Internal control over CSLFRF reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Security and Employment Service Center will review contracts with the agencies to verify the classifications. Completion Date: June 30, 2025 Agency Contact: Marilyn Leimbach, Director, Security and Employment Service Center, DFPS, DAFS, 207-248-2556

View Audit 349360

Finding 538479 (2024-043)

Material Weakness 2024

State of Maine

ME

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

Department: Professional and Financial Regulation Title: Internal control over HAF Program subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will continue to engage the services of a third-party vendor for subreci...

Department: Professional and Financial Regulation Title: Internal control over HAF Program subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will continue to engage the services of a third-party vendor for subrecipient monitoring. Completion Date: March 6, 2025 Agency Contact: Rachel Hendsbee, Director Administrative Services Division, PFR, 207-624-8500

View Audit 349360

Finding 538464 (2024-040)

Significant Deficiency 2024

State of Maine

ME

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

Department: Labor Title: Internal control over UI overpayments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department has filed a defect ticket with the helpdesk. In the process of finalizing scope, analyzing solution. System chan...

Department: Labor Title: Internal control over UI overpayments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department has filed a defect ticket with the helpdesk. In the process of finalizing scope, analyzing solution. System changes anticipated to be resolved. The Department will monitor parameters to confirm overpayments are set up correctly. An SOP documenting these monitoring parameters is in process. The Department will add system parameters to run an extract once a quarter for review and validate overpayment system functionality. Test that rules are functioning per the MDOL solution. The Department has notified the Division of Administrative Hearings and staff training will be completed. Completion Date: December 21, 2025, June 30, 2025, September 30, 2025, and March 31, 2025, respectively Agency Contact: Suzan McKechnie Director, Bureau of Unemployment Compensation, DOL, 207-621-5126

View Audit 349360

Finding 538458 (2024-037)

Significant Deficiency 2024

State of Maine

ME

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305

Department: Health and Human Services Title: Internal control over WIC subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in comp...

Department: Health and Human Services Title: Internal control over WIC subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in compliance with the requirement for minimizing the time between payments to our subrecipients and the disbursement of the funds. Payments are made as close as administratively feasible. The Compliance Supplement suggested audit procedures for Cash Management for pass-through entities refers to 200.305(b)(1). That same paragraph states that the timing and amount of advance payments must be as close as is administratively feasible. Completion Date: N/A Agency Contact: Anthony Madden, Deputy Director of Audit, DHHS, 207-287-2834

View Audit 349360

Finding 538433 (2024-032)

Material Weakness 2024

State of Maine

ME

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332

Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will implement a monthly status check of the current tracking tool to ensure compliance with the ...

Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will implement a monthly status check of the current tracking tool to ensure compliance with the review The Department will update the current high-risk procedure. The Department will develop a procedure for evaluating base year reviews and add a procedure for timelines for adjustments to the claims. Completion Date: July 1, 2025, September 1, 2025, and June 1, 2025, respectively Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880

View Audit 349360

Finding 538428 (2024-031)

Material Weakness 2024

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

Department: Education Title: Internal control over CNC claim reimbursements needs improvement Questioned Costs: Known: ALN 10.555 $1,605 ALN 10.582 $9,535 ALN 10.559 $117,259 Likely: Undeterminable Status: Corrective action in progress Corrective Action: Child Nutrition ...

Department: Education Title: Internal control over CNC claim reimbursements needs improvement Questioned Costs: Known: ALN 10.555 $1,605 ALN 10.582 $9,535 ALN 10.559 $117,259 Likely: Undeterminable Status: Corrective action in progress Corrective Action: Child Nutrition Services will create a procedure for reviewing applications and making sure they are approved prior to participation. For the Summer Food Service Program (SFSP), the Child Nutrition Services will create an additional application, outside of CNPWeb to further assess non-congregate operations and eligibility to prevent duplicative services. Child Nutrition Services has submitted a ticket to create an edit check on the SFSP Application to ensure that all specific eligibility information is submitted. Child Nutrition Services will create a procedure to address that session specific information is received prior to claim approval for sites. Child Nutrition Services will require a site sheet for SFSP applications for each location and each enrollment period. Child Nutrition Services will submit a ticket to CNPWeb to allow for documentation to be added to the site information sheet when revisions are made to the system. Child Nutrition Services will add documentation to the activities tab, while we wait for the enhancement to be completed. Child Nutrition Services will create a procedure to ensure that allocations to schools fall between $50.00 - $75.00. Child Nutrition Services has provided training to the National School Lunch Program reviewers on the Fresh Fruit and Vegetable Program questions within the Administrative Review process to ensure that those questions are asked during the Administrative Review. Completion Date: May 1, 2025, first and fourth items, April 1, 2025, second, fifth, sixth, and seventh items, June 1, 2025, third item, March 1, 2025, eight item, and February 10, 2025, for nineth item Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880

View Audit 349360 Questioned Costs: $1

Finding 538402 (2024-026)

Significant Deficiency 2024

State of Maine

ME

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303

Department: Health and Human Services Title: Internal control over DHHS special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Division of Contract Management will work with program staff and the Service Center Grants Team to ensure gr...

Department: Health and Human Services Title: Internal control over DHHS special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Division of Contract Management will work with program staff and the Service Center Grants Team to ensure grant information is captured and recorded timely and accurately. The Department will establish meetings to ensure DCM, Service Center and Program staff establish policies to ensure accuracy in FFATA reporting process. Completion Date: September 30, 2025 and May 31, 2025, respectively Agency Contact: Jeanne Garza, Deputy Director, DCM, DHHS, 207-287-1848

View Audit 349360

Finding 538320 (2024-002)

Material Weakness 2024

The Phalen Leadership Academy - Indiana, Inc.

MA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

2024-002 Special Tests and Provisions Recommendation: We recommend that for future construction contracts financed by federal education funds PLA verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the aud...

2024-002 Special Tests and Provisions Recommendation: We recommend that for future construction contracts financed by federal education funds PLA verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PLA will train operations and business office staff on the compliance requirements under Davis-Bacon to ensure construction contracts are entered into with qualified contractors and obtain and retain appropriate certified payroll documentation during the construction period. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Larkins, Director of Finance & Accounting; Javier Dimas, Vice-President of Operations; Martha Arellano, Procurement Manager and Buyer. Planned completion date for corrective action plan: January 30, 2025.

View Audit 349344 Questioned Costs: $1

Finding 538313 (2024-002)

Significant Deficiency 2024

Meals on Wheels of the Monterey Peninsula, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303

Finding Number: 2024-002 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure of Federal Funds: Controller and/or bookkeeper will develop a process and procedures that will identify the amount, so...

Finding Number: 2024-002 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure of Federal Funds: Controller and/or bookkeeper will develop a process and procedures that will identify the amount, source, and expenditure of Federal funds for all Federal awards; that track and verify expenditures and income. Yearly reviews of the identification and tracking process will be conducted to ensure accuracy and relevance. 2. Federal Award Compliance: Controller and/or bookkeeper will develop a process and procedures to verify compliance with Federal statues, regulations, and the terms and conditions of each Federal award. Yearly reviews of the verification process will be conducted to ensure accuracy and relevance. Person Responsible for Corrective Action Plan: Leadership Oversight – Christine Winge, Executive Director Operational Oversight – Kay Smith, Controller Anticipated Date of Completion: MOWMP will complete the Corrective Action Plan by February 28, 2025 and these procedures will be in full effect for the fiscal year 2025.

View Audit 349343 Questioned Costs: $1

Finding 538284 (2024-001)

Material Weakness 2024

Hawaii Tourism Authority

HI

Reporting Subrecipient Monitoring Material Weakness

Management submitted requests to the legislature for more personnel to address issues where non-routine compliance requirements can be monitored. Management has requested adequate staffing in this legislative session, as in past sessions, and will continue to do so.

View Audit 349329

Finding 538276 (2024-002)

Significant Deficiency 2024

The House Next Door, Inc.

FL

Subrecipient Monitoring Cash Management

2024-002 Assistance Listing Number 10.558 – Child and Adult Care Food Program: Provider Monitoring Performance and Documentation Criteria: Per the Florida Department of Health Care Food Program (CCFP) Procedure Manual for Sponsors of Day Care Homes, sponsors are required to performs at least three m...

2024-002 Assistance Listing Number 10.558 – Child and Adult Care Food Program: Provider Monitoring Performance and Documentation Criteria: Per the Florida Department of Health Care Food Program (CCFP) Procedure Manual for Sponsors of Day Care Homes, sponsors are required to performs at least three monitoring reviews of any providers operating for 9 to 12 months during the federal fiscal year. Per the Procedure Manual, sponsors must maintain all completed Provider Review Forms and supporting documentation for a minimum of three fiscal years past the current fiscal year, or until all outstanding audit issues are resolved. Contact Person: Jennifer Nadelkov, Completion Date: 2/14/25 Identified Problem: Due to the CCFP program shutting down the third monitoring did not occur prior to last day of program operation. Action: As this program is closed there is no further action to be taken in this matter.

View Audit 349322

Finding 538271 (2024-001)

Material Weakness 2024

Anne Arundel Economic Development Corporation

MD

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.327

2024-001Coronavirus State and Local Recovery Relief Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management develop and implement written procurement policies and implement controls and procedures to ensure it maintains documentation of suspension and debarments checks and...

2024-001Coronavirus State and Local Recovery Relief Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management develop and implement written procurement policies and implement controls and procedures to ensure it maintains documentation of suspension and debarments checks and that the documentation is available for the audit. Explanation of disagreement with audit ﬁnding: There is no disagreement with the audit ﬁnding. Action taken in response to the ﬁnding: The Anne Arundel Economic Development Corporation implemented a Federal Grant Procurement Policy on March 18, 2025. The purpose of this Procurement Policy is to ensure all procurement activities conducted with funds from federal grants are executed in compliance with federal regulations, promote transparency, fairness, and competitiveness and provide the best value for the resources available. Name(s) of the contact person(s) responsible for corrective action: Lisa Grunder, Vice President of Administration Planned completion date for corrective action plan: March 24, 2025.

View Audit 349286 Questioned Costs: $1

Finding 538258 (2024-004)

Material Weakness 2024

Livingston School District No. 4 & 1

MT

Subrecipient Monitoring Program Income Cash Management

Response: The District has operated the LINKS afterschool program supported by 21st Century funding for over 20 years. The Office of Public Instruction (OPI) performs monitoring of schools with 21st Century funding every 4 to 5 years. The OPI did a monitoring of the District in 2020 and found no com...

Response: The District has operated the LINKS afterschool program supported by 21st Century funding for over 20 years. The Office of Public Instruction (OPI) performs monitoring of schools with 21st Century funding every 4 to 5 years. The OPI did a monitoring of the District in 2020 and found no compliance issues. In August of 2024, OPI informed the District that we were not in compliance with changes to the federal regulations made in 2018. In February of 2025, OPI sent a letter to the District indicating that parent fees charged in FY24 and FY25 would need to be applied to reduce federal funding in the future due to the new rules established in 2018. The District is in the process of appealing this finding from OPI and has stopped charging parent fees as of October 2024, while considering the impact of reduced funding to this community program.

View Audit 349244

Finding 538253 (2024-008)

Material Weakness 2024

East Noble School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

FINDING 2024-008 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: Title I Grants to Local Education Agencies – Eligibility Contact Person Responsible for Corrective Action: Holly Singleton, Heidi Moreno Contact Phone Number and Email Address: 260-347-2502 hsingleton@eastnob...

FINDING 2024-008 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: Title I Grants to Local Education Agencies – Eligibility Contact Person Responsible for Corrective Action: Holly Singleton, Heidi Moreno Contact Phone Number and Email Address: 260-347-2502 hsingleton@eastnoble.net , hmoreno@eastnoble.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the Grants Coordinator and Deputy Treasurer work on completing the Title I Application, they will cross reference the pre-populated numbers provided by the DOE with the DEX report from the October 1st count date. If the numbers are both accurate, they will both sign documentation verifying that the numbers matched. If there is a discrepancy with the numbers, East Noble will reach out to the DOE representative. Anticipated Completion Date: July 1st, 2025 or when the next Title 1 Application is initiated

View Audit 349240

Finding 538211 (2024-002)

Significant Deficiency 2024

Pike County Board of Education

GA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring § 200.303

FA 2024-002 Strengthen Controls over Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: G...

FA 2024-002 Strengthen Controls over Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: None Identified Prior Year Finding: None Identified Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's suspension and debarment procedures were followed. Corrective Action Plans: The School District will evaluate and improve internal control procedures to ensure that vendors are not suspended or debarred, or otherwise excluded prior to entering covered transactions and required suspension and debarment documentation is properly retained. Management will develop a monitoring process to ensure that these procedures are operating appropriately. Estimated Completion Date: June 30, 2025 Contact Person: Debbie Woerner, Finance Director/Asst Superintendent Telephone: 770-567-8489 ext. 1030 Email: woerned@pike.k12.ga.us

View Audit 349220

Finding 538208 (2024-001)

Material Weakness 2024

Pike County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.1 § 200.303 § 200.403 § 200.404

FA 2024-001 Strengthen Controls over Transfers Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: G...

FA 2024-001 Strengthen Controls over Transfers Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: $803,845.92 Prior Year Finding: None Identified Description: The polices and procedures of the School District were insufficient to provide adequate internal controls over transfers of Child Nutrition Cluster funds. Corrective Action Plans: The School District will review current internal control procedures related to School Nutrition Fund transfers. Development and/or modification of current policies and procedures will be determined as needed to ensure that all expenditures, including transfers, are used for allowable purposes. In addition, the School District will implement a monitoring process to ensure that all expenditure activity is compliant with the School District's policies and procedures. Estimated Completion Date: June 30, 2025 Contact Person: Debbie Woerner, Finance Director/Asst Superintendent Telephone: 770-567-8489 ext. 1030 Email: woerned@pike.k12.ga.us

View Audit 349220 Questioned Costs: $1

Corrective Action Plans

Filters