Corrective Action Plans

Finding 530171 (2024-023)

Significant Deficiency 2024

State of Arkansas

AR

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. Corrections have been made to the affected quarterly reports for SFY2024. New program codes for Placement and Residential Licensing expenditures were not included in prior reporting for Administrative Costs...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. Corrections have been made to the affected quarterly reports for SFY2024. New program codes for Placement and Residential Licensing expenditures were not included in prior reporting for Administrative Costs. Documented procedures for quarterly financial reporting will be revised to include more specific instructions for reporting expenditures and additional levels of review prior to report submission. Additional training on completion of quarterly financial reporting is being developed for DCFS Finance and Managerial Accounting-Grants Management staff. Anticipated Completion Date: April 30, 2025 Contact Person: Tiffany Wright Director, Division of Children and Family Services Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 396-6477 Tiffany.Wright@dhs.arkansas.gov

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Finding 530170 (2024-022)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Action: DHS concurs with the finding. The agency updated its documented controls in March 2024 to require confirmation that agreements are signed by all parties before processing adoption subsidy packets and that all adoption files contain comple...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with the finding. The agency updated its documented controls in March 2024 to require confirmation that agreements are signed by all parties before processing adoption subsidy packets and that all adoption files contain complete documentation. All findings occurred prior to the agency updating its documented controls. Anticipated Completion Date: Complete Contact Person: Tiffany Wright Director, Division of Children and Family Services Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 396-6477 Tiffany.wright@dhs.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530169 (2024-021)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Allowable Costs / Cost Principles Eligibility

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The DHS Accounts Receivables Unit is developing documented procedures and controls addressing the process for entering adoption subsidy overpayments into the agency’s accounts receivable system (AROPTS) and ...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The DHS Accounts Receivables Unit is developing documented procedures and controls addressing the process for entering adoption subsidy overpayments into the agency’s accounts receivable system (AROPTS) and DCFS is updating documented procedures and training on reporting of collected overpayments to the Accounts Receivable Unit. System changes are also in process for AROPTS that will pull the adjusted balance for overpayments when a notice is being created. Anticipated Completion Date: April 30, 2025 Contact Person: Renee Ikard Chief Financial Officer Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 682-8985 Renee.Ikard@dhs.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530168 (2024-020)

Material Weakness 2024

State of Arkansas

AR

Reporting Student Financial Aid Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. Corrections have been made to the affected quarterly reports for SFY2024. New program codes for Placement and Residential Licensing expenditures were not included in prior reporting for Administrative Costs...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. Corrections have been made to the affected quarterly reports for SFY2024. New program codes for Placement and Residential Licensing expenditures were not included in prior reporting for Administrative Costs. Documented procedures for quarterly financial reporting will be revised to include more specific instructions for reporting expenditures and additional levels of review prior to report submission. Additional training on completion of quarterly financial reporting is being developed for DCFS Finance and Managerial Accounting-Grants Management staff. Anticipated Completion Date: April 30, 2025 Contact Person: Tiffany Wright Director, Division of Children and Family Services Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 396-6477 Tiffany.Wright@dhs.arkansas.gov

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Finding 530167 (2024-019)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Planned Corrective Action: Subrecipient audit reports are requested, annually, from each subrecipient and reviewed by Agency staff. However, in order to demonstrate that reviews have been conducted, internal control procedures to document the reviews will include ...

Views of Responsible Officials and Planned Corrective Action: Subrecipient audit reports are requested, annually, from each subrecipient and reviewed by Agency staff. However, in order to demonstrate that reviews have been conducted, internal control procedures to document the reviews will include the following actions: • Create a checklist of items to review in accordance with federal auditing requirements. • Develop a report that documents the subrecipient audit that was reviewed; the reviewer’s name; date of the review; any actions required or taken; if applicable, date by which subrecipient must submit a corrective action plan (CAP); CAP status updates; and if applicable, subrecipient financial statements. • Establish a schedule to review audit deficiencies with underperforming subrecipients. • All documentation will be to an internal shared drive following a naming convention established by the program. Anticipated Completion Date: June 15, 2025 Contact Person: Tim Scott Senior Operations Manager Arkansas Department of Energy and Environment 5301 Northshore Drive North Little Rock, AR 72118 (501) 682-2433 Tim.W.Scott@arkansas.gov

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Finding 530166 (2024-018)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Action: The Agency will create and maintain an Excel spreadsheet to keep record of subrecipient awards of $30,000 or more. The spreadsheet will be shared between the Agency’s program staff and fiscal staff and used to report first-tier sub-awards...

Views of Responsible Officials and Planned Corrective Action: The Agency will create and maintain an Excel spreadsheet to keep record of subrecipient awards of $30,000 or more. The spreadsheet will be shared between the Agency’s program staff and fiscal staff and used to report first-tier sub-awards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-award Reporting System (FSRS) on SAM.gov. Agency program staff will input the information into the shared spreadsheet, and Agency fiscal staff will upload and submit reportable information to SAM.gov by the end of the month following the month in which the Agency awards any sub-grant of $30,000 or more. Anticipated Completion Date: June 15, 2025 Contact Person: Kay Joiner Senior Programs Manager Arkansas Department of Energy and Environment 5301 Northshore Drive North Little Rock, AR 72118 (501) 682-7390 Kay.Joiner@arkansas.gov

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Finding 530165 (2024-017)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

Views of Responsible Officials and Planned Corrective Action: Program Year 2024 was an unusual year in that (1) key Agency staff members were on extended leave or resigned, (2) one of the program’s primary consultants took extended leave, and (3) the program experienced a major influx of stimulus fu...

Views of Responsible Officials and Planned Corrective Action: Program Year 2024 was an unusual year in that (1) key Agency staff members were on extended leave or resigned, (2) one of the program’s primary consultants took extended leave, and (3) the program experienced a major influx of stimulus funds through separate awards that required separate management, coordination, and reporting. These exceptional circumstances slowed Agency staff’s ability to follow-up with subrecipients that had not submitted timely and accurate reports; subrecipient reports are necessary to submitting accurate and fully responsive federal reports. To help minimize the likelihood of future late submissions, the following control procedures will be established and implemented: • Prepare and transmit a comprehensive schedule of reports and respective due dates to subrecipients at the beginning of each program year; this schedule will be included in the Program Operations Manual. • Feature reporting and associated compliance requirements as a regular topic during annual training activities • Create a shared electronic, internal Agency calendar with reminders for initial, intermediate, and final due dates for report information • If necessary, upload report information in stages to federal reporting database to ensure submission deadlines are met. • Assign responsibility to a staff member to oversee the data collection process, review collected data for accuracy and consistency and, if necessary, provide technical assistance to subrecipients that need help preparing accurate reporting. Anticipated Completion Date: June 15, 2025 Contact Person: Iris Pennington Home Utilities Assistance Manager Arkansas Department of Energy and Environment 5301 Northshore Drive North Little Rock, AR 72118 (501) 682-0842 Iris.Pennington@arkansas.gov

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Finding 530164 (2024-016)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The agency has trained all TANF staff responsible for monitoring and has begun monitoring for all FFY2024 subgrants. Monitoring for all FFY2025 subgrants will begin after completion of monitoring for the FF...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The agency has trained all TANF staff responsible for monitoring and has begun monitoring for all FFY2024 subgrants. Monitoring for all FFY2025 subgrants will begin after completion of monitoring for the FFY2024 subgrants. Anticipated Completion Date: September 30, 2025 Contact Person: Mary Franklin Director, Division of County Operations Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 681-8377 Mary.Franklin@dhs.arkansas.gov

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Finding 530163 (2024-015)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Reporting Significant Deficiency

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The timeliness of quarterly financial reports was impacted by the transition of the TANF program to DHS. The federal awarding agency did not permit the agency to file current TANF award reports until prior y...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The timeliness of quarterly financial reports was impacted by the transition of the TANF program to DHS. The federal awarding agency did not permit the agency to file current TANF award reports until prior year’s reports were submitted. DHS has now submitted all reports that are currently due and has one full-time staff working the TANF award and associated reports. Anticipated Completion Date: Complete Contact Person: Renee Ikard Chief Financial Officer Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 682-8985 Renee.Ikard@dhs.arkansas.gov

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Finding 530162 (2024-014)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Reporting Significant Deficiency

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. As of 2/25/25, DHS has reported all subrecipients with payments at or above $30,000 for SFY24 and a documented procedure has been developed to address the reporting requirement. Anticipated Completion Date:...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. As of 2/25/25, DHS has reported all subrecipients with payments at or above $30,000 for SFY24 and a documented procedure has been developed to address the reporting requirement. Anticipated Completion Date: Completed Contact Person: Renee Ikard Chief Financial Officer Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 682-8985 Renee.Ikard@dhs.arkansas.gov

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Finding 530161 (2024-013)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Eligibility Reporting § 200.303

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the lack of adequate internal controls necessary to ensure accurate maintenance of supporting documentation during our migration to our new case management system (CMS). ARS Action Taken The Agency h...

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the lack of adequate internal controls necessary to ensure accurate maintenance of supporting documentation during our migration to our new case management system (CMS). ARS Action Taken The Agency has taken the below steps to mitigate the lack of internal controls regarding supporting documentation, mainly attachments, located in our CMS in the future. • As the transfer of data to our new CMS platform concludes, that impediment has significantly diminished. The Agency has an appropriate method of control in place to detect any case file errors that may occur because of an incomplete retrieval or an insufficient data element input. In both instances, data analyst personnel from Program, Planning, Development and Evaluation (PPD&E) employ RSA’s edit check process that identifies specific errors prior to submission of the RSA 911 report. Those errors are then methodically corrected in our CMS ensuring the RSA 911 report is error free. • In instances where information is miscoded in the client case file, or is missing, the division’s Quality Assurance (QA) team identifies those errors and employes best practice training methods to ensure the case file complies with federal regulations. • Finally, our new CMS data hosted on an AR DIS platform is regularly backed up on a separate server to ensure that if anything were to happen to the primary CMS, we have a back up of all case data, including supporting documentation, and attachments. This data would be able to be accessed as a backup if data in the CMS was compromised in any way. Anticipated Completion Date: Complete Contact Person: Robert Trevino Associate Commissioner of PPD&E Arkansas Rehabilitation Services 1 Commerce Way Little Rock, AR 72202 (501) 296-1604 Robert.Trevino@Arkansas.gov

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Finding 530160 (2024-012)

Significant Deficiency 2024

State of Arkansas

AR

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the failure to adequately submit the RSA-17 report for the quarter ending June 30, 2024, for the federal fiscal year 2023 grant award. ARS Action Taken The Agency has taken the below steps to mitigat...

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the failure to adequately submit the RSA-17 report for the quarter ending June 30, 2024, for the federal fiscal year 2023 grant award. ARS Action Taken The Agency has taken the below steps to mitigate oversight of reporting deadlines and lack of internal controls. • ARS fiscal has hired three additional staff members whose purpose will be in-part to collect, interpret, and submit data with regards to RSA17 reports. • A RSA17 policy was submitted RSA in January 2025. This policy speaks to enhanced ARS internal controls for timeliness of collecting data, and oversight to ensure proper preparation and submission of these federal financial reports moving forward. These include multi personnel responsibility checks for collection at minimum one week prior to report submission with Manager and Deputy Commissioner to ensure data collection and submission are on-time. Anticipated Completion Date: Complete Contact Person: April Cooper Deputy Director of Finance Arkansas Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-4771 April.Cooper@Arkansas.gov

View Audit 348267

Finding 530159 (2024-011)

Material Weakness 2024

State of Arkansas

AR

Subrecipient Monitoring § 200.332

Views of Responsible Officials and Planned Corrective Action: Current staff believes the 3 requirements listed above were not performed in the past. For remaining active SLFRF subgrants, ASBO will establish a fraud/risk/noncompliance rating and set appropriate monitoring standards. Should any new ap...

Views of Responsible Officials and Planned Corrective Action: Current staff believes the 3 requirements listed above were not performed in the past. For remaining active SLFRF subgrants, ASBO will establish a fraud/risk/noncompliance rating and set appropriate monitoring standards. Should any new applications for SLFRF funding be procured, ASBO will require financial statements and a PE Stamp prior to grant agreement execution. ASBO will provide 2 CFR 200 training and ARC rules training to our staff and contractors. Anticipated Completion Date: April 1, 2025 Contact Person: Glen Howie, Jr. Director, Ark State Broadband Office Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-1123 Glen.Howie@Arkansas.gov

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Finding 530158 (2024-010)

Material Weakness 2024

State of Arkansas

AR

Subrecipient Monitoring § 200.332 § 200.414

Views of Responsible Officials and Planned Corrective Action: The Department will execute an amendment to the grant agreements for all ARPA funding not disbursed as of 7/1/2024 to include the missing data as detailed in the finding. Staff will be trained on Uniform Guidance requirements. Anticipa...

Views of Responsible Officials and Planned Corrective Action: The Department will execute an amendment to the grant agreements for all ARPA funding not disbursed as of 7/1/2024 to include the missing data as detailed in the finding. Staff will be trained on Uniform Guidance requirements. Anticipated Completion Date: June 30, 2025 Contact Person: Debby Dickson Water Development Division Manager Arkansas Department of Agriculture-Natural Resources Division 1 Natural Resources Drive Little Rock, AR 72205 (501) 225-1598 Debra.Dickson@agriculture.arkansas.gov

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Finding 530157 (2024-009)

Material Weakness 2024

State of Arkansas

AR

Subrecipient Monitoring § 200.332 § 200.414

Views of Responsible Officials and Planned Corrective Action: In 2023, ASBO sent out Amendment #1 for all SLFRF subgrants. This amendment was a one-page sheet providing information for all the requirements listed in 2 CFR § 200.332(a)(1). The subrecipient listed in this finding, Extreme Broadband,...

Views of Responsible Officials and Planned Corrective Action: In 2023, ASBO sent out Amendment #1 for all SLFRF subgrants. This amendment was a one-page sheet providing information for all the requirements listed in 2 CFR § 200.332(a)(1). The subrecipient listed in this finding, Extreme Broadband, did not acknowledge or return their amendment. We will begin to request acknowledgement from this provider on a continuous quarterly basis. Anticipated Completion Date: March 4, 2025 Contact Person: Glen Howie, Jr. Director, Ark State Broadband Office Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-1123 Glen.Howie@Arkansas.gov

View Audit 348267

Finding 530156 (2024-008)

Material Weakness 2024

State of Arkansas

AR

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.214

Views of Responsible Officials and Planned Corrective Action: The Department will require all ARPA recipients provide a copy of their current/active registration with Sam.gov with each disbursement request. Moving forward, the Department will require any/all sub recipients with subrecipient monitor...

Views of Responsible Officials and Planned Corrective Action: The Department will require all ARPA recipients provide a copy of their current/active registration with Sam.gov with each disbursement request. Moving forward, the Department will require any/all sub recipients with subrecipient monitoring under 2 CFR § 200.214 and subject to 2 CFR Part 180 to provide proof prior to execution of a grant agreement. Once implemented, we will provide staff training to understand what documentation is required prior to execution of an agreement and disbursement of funds. Independent testing of the established controls will be performed by Department Fiscal staff who have no role in the contracting process and this testing will be documented. Anticipated Completion Date: June 30, 2025 Contact Person: Debby Dickson Water Development Division Manager Arkansas Department of Agriculture-Natural Resources Division 1 Natural Resources Drive Little Rock, AR 72205 (501) 225-1598 Debra.Dickson@agriculture.arkansas.gov

View Audit 348267

Finding 530155 (2024-007)

Material Weakness 2024

State of Arkansas

AR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.400 § 200.403

Views of Responsible Officials and Planned Corrective Action: Moving forward the Department will require recipients to provide a list of invoices with the invoice date, period of performance, invoice amount and amount requested/disbursed from ARPA and/or other funding sources to be included with eac...

Views of Responsible Officials and Planned Corrective Action: Moving forward the Department will require recipients to provide a list of invoices with the invoice date, period of performance, invoice amount and amount requested/disbursed from ARPA and/or other funding sources to be included with each disbursement request. Staff training will be modified to ensure staff understand allowable expenditures and period of performance restrictions. Anticipated Completion Date: June 30, 2025 Contact Person: Debby Dickson Water Development Division Manager Arkansas Department of Agriculture-Natural Resources Division 1 Natural Resources Drive Little Rock, AR 72205 (501) 225-1598 Debra.Dickson@agriculture.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530154 (2024-006)

Material Weakness 2024

State of Arkansas

AR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403

Views of Responsible Officials and Planned Corrective Action: ASBO will work with our 3rd party program administrator to re-emphasize the importance of verifying the expenses for adequate supporting documentation and allowability. We will discuss the possibility of a repeat training with all federa...

Views of Responsible Officials and Planned Corrective Action: ASBO will work with our 3rd party program administrator to re-emphasize the importance of verifying the expenses for adequate supporting documentation and allowability. We will discuss the possibility of a repeat training with all federal grant subrecipients. Anticipated Completion Date: August 1, 2025 Contact Person: Glen Howie, Jr. Director, Ark State Broadband Office Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-1123 Glen.Howie@Arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530153 (2024-005)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.400

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU Finance staff implemented procedures for meal claim payment requests whic...

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU Finance staff implemented procedures for meal claim payment requests which include an initial and final review of all requests to be conducted by two (2) staff. The review process includes, but is not limited to, ensuring expenditures are assigned correct codes related to the appropriate funding source within the appropriate grant year, mitigating the Child Nutrition Program (CNP), Child and Adult Care Food Program (CACFP) Sponsor Administrative expenditure errors going forward. When the request is determined to be compliant, the Associate Director of Finance and Training approves payments before being forwarded to the ADE Finance team for payment. Anticipated Completion Date: March 15, 2025 Contact Person: Sheila Chastain Associate Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #12 Little Rock, AR 72201 (501) 324-9502 Sheila.Chastain@ade.arkansas.gov Pamela Burton Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #19 Little Rock, AR 72201 (501) 320-8978 Pamela.Burton@ade.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530152 (2024-004)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU implemented a new application and payment system that began in 2024. Du...

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU implemented a new application and payment system that began in 2024. During implementation and subsequent operations, several issues with data transfers between the old and new system were identified and now corrected. The HNU Application and Finance staff will receive training to ensure that all criteria are met prior to the retroactive payment of claims. Anticipated Completion Date: April 1, 2025 Contact Person: Sheila Chastain Associate Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #12 Little Rock, AR 72201 (501) 324-9502 Sheila.Chastain@ade.arkansas.gov Pamela Burton Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #19 Little Rock, AR 72201 (501) 320-8978 Pamela.Burton@ade.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530150 (2024-001)

None 2024

Town of Bridgewater

MA

Subrecipient Monitoring Cash Management § 200.305

March 24, 2025 In response to the finding, he Town hired a consultant to manage the High St Dam Project that was sourced with multiple grants. In FY2024, the Town was faced with a staffing shortage, and it did not properly oversee the reimbursement schedules. The Town anticipates this project to c...

March 24, 2025 In response to the finding, he Town hired a consultant to manage the High St Dam Project that was sourced with multiple grants. In FY2024, the Town was faced with a staffing shortage, and it did not properly oversee the reimbursement schedules. The Town anticipates this project to close out during the next fiscal year, and with new staff in place, it will properly manage and oversee all of the grant reporting and reimbursements. Sincerely yours, Laurie Guerrini, Finance Director

View Audit 348261

Finding 530139 (2024-001)

Material Weakness 2024

Manchester School District

NH

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The District has historically managed our Title I grant as supplemental funding. Although we have a methodology for allocating local funds to schools without regard to whether they receive Title I funds, we do n...

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The District has historically managed our Title I grant as supplemental funding. Although we have a methodology for allocating local funds to schools without regard to whether they receive Title I funds, we do not have a formal written plan. The District will establish a written procedure to be in compliance with the Title I Supplement, Not Supplant requirement. Name of Contact Person and Completion Date: Karen DeFrancis, Executive Director of Finance Polly Golden, Title I Manager Anticipated Completion Date – March 31, 2025

View Audit 348254 Questioned Costs: $1

Finding 530114 (2024-001)

Material Weakness 2024

Burns Flat-Dill City School District #10

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The District has developed and implemented internal control policies to ensure compliance with the Davis-Bacon Act any time the District is expending Federals awards. The District will post all required work site posters concerning prevailing wage rates and review and examine weekly payroll reports...

The District has developed and implemented internal control policies to ensure compliance with the Davis-Bacon Act any time the District is expending Federals awards. The District will post all required work site posters concerning prevailing wage rates and review and examine weekly payroll reports from contractors or subcontractors.

View Audit 348163

Finding 530110 (2024-001)

Significant Deficiency 2024

Town of New Hartford

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar...

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town had not established a process to check the System for Award Management (SAM) to verify that the vendors utilized by the town are not suspended or debarred within the audit period. Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town has since established a policy and procedure to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. All vendors have since been verified and none were found to be suspended or debarred. Name of Contact Person: Dan Jerram, First Selectman, (860) 379-3389. Projected Completion Date: February 12, 2025.

View Audit 348156

Finding 530074 (2024-001)

Material Weakness 2024

Chelan-Douglas Transportation Council

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Chelan-Douglas Transportation Council July 1, 2023 through June 30, 2024 This schedule presents the corrective action planned by the Council for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regula...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Chelan-Douglas Transportation Council July 1, 2023 through June 30, 2024 This schedule presents the corrective action planned by the Council 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: 2024-001 Finding caption: The Council did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of Council contact person: Jeff Wilkens, Executive Director 37 S Wenatchee Ave, Suite C Wenatchee, WA 98801 509-663-9059 Corrective action the auditee plans to take in response to the finding: The Council will add a suspension and debarment certification exhibit to its Professional Service Agreement form used for administering federally funded contracts. Anticipated date to complete the corrective action: March 1, 2025

View Audit 348126

Corrective Action Plans

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