Corrective Action Plans

Finding 528863 (2024-005)

Significant Deficiency 2024

PA

Questioned Costs Subrecipient Monitoring Eligibility

PDA, BFA has already or will put the following steps in place to address this deficiency and noncompliance finding. 1. Upon identification of this finding, BFA directed our Field Representatives to immediately complete reviews of the 47 identified soup kitchens. As of 2/20/25, 18 of these soup kitc...

PDA, BFA has already or will put the following steps in place to address this deficiency and noncompliance finding. 1. Upon identification of this finding, BFA directed our Field Representatives to immediately complete reviews of the 47 identified soup kitchens. As of 2/20/25, 18 of these soup kitchen reviews have been completed and 8 of these reviews are in-process or pending final review approval. 2. BFA Field Representatives have been advised that Soup Kitchen reviews must be completed once every four years, just like other TEFAP agencies with which we have direct agreements. This requirement is also being added to the Field Representative work manual. Anticipated Completion Date: 06/30/2025 Contact Name: Caryn Long Earl, Director, Bureau of Food Assistance

View Audit 346904 Questioned Costs: $1

Finding 528851 (2024-007)

Material Weakness 2024

Commonwealth of Pennsylvania

PA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Office of Income Maintenance (OIM) Bureau of Operations (BOO): BOO will take the following actions to address the finding: 1. All CAOs and district offices will be reminded of the EBT Coordinators’, alternates’, pinners’, and card makers’ responsibilities. The BOO will ensure users in the EBT Card ...

Office of Income Maintenance (OIM) Bureau of Operations (BOO): BOO will take the following actions to address the finding: 1. All CAOs and district offices will be reminded of the EBT Coordinators’, alternates’, pinners’, and card makers’ responsibilities. The BOO will ensure users in the EBT Card Tracking Database know their responsibilities and segregation of duties. 2. The BOO will ensure offices know EBT cards are only to be made during business hours. BOO will work with the EBT Project Office to update the OIM EBT Procedure Manual for clarification. This will occur by April 1, 2025. 3. All CAOs and district offices will be reminded to update the EBT card tracking database within 24 hours of an individual’s status change. Clarification will be sent to the Area Managers to distribute to staff. This will occur by April 1, 2025. 4. All EBT Coordinators will be reminded to review the updates/changes to the OIM EBT Procedure Manual quarterly. Anticipated Completion Date: 04/01/2025 Contact Name: Jeanette Coulston, Staff Assistant to Director of Bureau of Operations OIM Bureau of Program Support (BPS)/EBT Project Office: BPS will take the following actions to address the finding: 1. The EBT Project Office will provide clarification and make updates to the OIM EBT Procedure Manual, in the Staff Security Section, for removing individuals from the EBT card tracking database. The updates will include screenshots for easier comprehension. This is expected to be completed by April 1, 2025. 2. The EBT Project Office will make updates to the OIM EBT Procedure Manual, in the EBT Security for Over the Counter (OTC) Card Mailing Section, to include “CAOs should not print OTC EBT Cards outside of normal business hours”. This is expected to be completed by April 1, 2025. 3. The OIM EBT Procedure Manual is updated quarterly. An email notification is sent to all EBT Coordinators, via a distribution list, notifying them of the updates/changes. This is expected to be completed by April 1, 2025. Anticipated Completion Date: 04/01/2025 Contact Name: Tonya Holloway, Division Director OIM Bureau of Program Evaluation (BPE)/Division of Corrective Action (DCA): BPE will take the following actions to address the finding: The Bureau of Program Evaluation, Division of Corrective Action conducts EBT Card Security reviews at every CAO and District Office that issues EBT cards. These reviews are completed on a three-year rotation to ensure compliance in the execution of documented policies and procedures. When needed, BPE/DCA will adjust the review criteria to incorporate any procedural changes implemented in the OIM EBT Procedure Manual. Annually, BPE/DCA EBT Headquarters staff provide training to DCA Income Maintenance Examiners in both field offices, to ensure awareness of any policy or procedure changes, prior to the start of the EBT reviews. The current rotation schedule spans FFY 2025- FFY 2027. The new three-year schedule began October 2024. Anticipated Completion Date:Completed Contact Name: Amira S. Milikin, Division Director

View Audit 346904 Questioned Costs: $1

Finding 528827 (2024-003)

Material Weakness 2024

Frankton Lapel Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program : Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Nu...

Information on the federal program : Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context : The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported for the reports covering the FY22 time period ($230,281) did not agree to the underlying expenditure records ($4,290 for the period of July 1, 2021 through June 30, 2022). We also noted there was no documented, secondary review of the information in the annual data reports by someone other than the preparer. Contact Person Responsible for Corrective Action: Candace McDonald Contact Phone Number: 765-734-1261 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Finance will review financial statements and ensure they agree to amounts reported on the annual data reports. Reviews will be documented with a signature. FTE documentation will be retained. Anticipated Completion Date: When the next report is due

View Audit 346885

Finding 528777 (2024-002)

Material Weakness 2024

The Salvation Army Golden State Division

CA

Equipment & Real Property Management Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan: The Division will implement a review process to ensure the accuracy of the inventory management and reporting process. Anticipated Date: April 2025 Name of Person Responsible for Implementation: Al Agpoon, Controller

View Audit 346837

Finding 528724 (2024-003)

Material Weakness 2024

North Miami Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Context: For the two projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fed...

Context: For the two projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the company that included the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $447,034 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Serena Francis, Business Manager Contact Phone Number: 765-985-3891 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If NMCS enters into contractual agreements where Davis-Bacon rules will apply we make arrangements before the contract is signed to meet all of the necessary requirements. Anticipated Completion Date: 3/1/2025

View Audit 346755

Finding 528686 (2024-003)

None 2024

Hoover-Schrum Memorial School District 157

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion...

Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.

View Audit 346693

Finding 528676 (2024-003)

Material Weakness 2024

Central Noble Community School Corporation

IN

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

FINDING: 2024-003 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Kimberly Baumgartner Contact Phone Number and Email Address: 260-636-2175 baumgartnerk@centralnoble.k12.in.us Views of Responsible Officials: We concur with the fin...

FINDING: 2024-003 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Kimberly Baumgartner Contact Phone Number and Email Address: 260-636-2175 baumgartnerk@centralnoble.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will review its internal control process for checking if a vendor is suspended or debarred prior to doing business with that vendor. All future expenditures triggering suspension and debarment requirements will include implementing the following procurement policies. The Business Manager will initial the supporting documentation for verifying a vendor to provide proof of compliance. Reference Suspension and Debarment Standards 2 CFR 180.300 Districts may not enter into contracts with entities that have been suspended or debarred from participating in contracts with federal funds. For contracts over $25,000, districts must verify a contractor is not excluded or disqualified. Contractors must be verified in one of three ways: 1. Checking the System for Award Management (SAM) (www.SAM.gov) 2. Collecting a certificate from that contractor. 3. Adding a clause or condition to the covered transaction with that contractor. (Recommended) Anticipated Completion Date: July 2025

View Audit 346685

Finding 528655 (2024-001)

None 2024

Nashville School District

AR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.344 § 200.502

A. DESE has informed us that if this situation ever comes up in the future, asking for a federal extension if buses were not going to be delivered in a timely manner, in this case by January 10, 2025. The manufacturer assured us that the buses would be delivered by November 4, 2024 so we didn’t ...

A. DESE has informed us that if this situation ever comes up in the future, asking for a federal extension if buses were not going to be delivered in a timely manner, in this case by January 10, 2025. The manufacturer assured us that the buses would be delivered by November 4, 2024 so we didn’t asked for the extension.

View Audit 346638 Questioned Costs: $1

Finding 528655 (2024-001)

None 2024

Nashville School District

AR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.344 § 200.502

B. In the future, we will wait until buses are on site to write checks.

View Audit 346638 Questioned Costs: $1

Finding 528655 (2024-001)

None 2024

Nashville School District

AR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.344 § 200.502

C. We do not anticipate any ESSER ARP money to be issued in the near future.

View Audit 346638 Questioned Costs: $1

Finding 528634 (2024-245)

Material Weakness 2024

Willow Springs R-IV School District

MO

Subrecipient Monitoring Internal Control / Segregation of Duties

INTERNAL CONTROL OVER MAJOR FEDERAL PROGRAM COMPLIANCE Program: Education Stabliization Fund (CFDA 84.425) Condition: Lack of policies and procedures for verifying and monitoring Wage Rate Requirements. Material Weakness Corrective Action Plan: The District will adopt policies and implement...

INTERNAL CONTROL OVER MAJOR FEDERAL PROGRAM COMPLIANCE Program: Education Stabliization Fund (CFDA 84.425) Condition: Lack of policies and procedures for verifying and monitoring Wage Rate Requirements. Material Weakness Corrective Action Plan: The District will adopt policies and implement procedures to require previaling wage payments for contractor employees working on federally funded projects. The District will adopt policies and implement procedures requiring contractors on federally funded projects provide certified payroll reports to the District to ensure compliance with Wage Rate Requirements. The District will implement verification procedures to ensure contractor compliance with previaling wage payments to employees. Planned Completion Date: March 31, 2025 Responsible Contact Perosn: Dr Marty Spence, Superintendent (417) 469-3260

View Audit 346599

Finding 528611 (2024-001)

Significant Deficiency 2024

City of Worcester, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the...

The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development 2024-001 Community Development Block Grant - Assistance Listing Number 14.218 Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City of Worcester will strengthen its procedures to comply with the FSRS reporting requirements and ensure all subawards are appropriately reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Alexis Delgado, Assistant Budget Director – Grants Planned completion date for corrective action plan: April 30, 2025

View Audit 346595

Finding 528561 (2024-003)

Significant Deficiency 2024

Catholic Reflief Services - US Conference of Catholic Bishops

MD

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.309 § 200.403

3.1.Ensure that the inventory expenses charged to the federal program are allowable within the period of performance. Responsible Official: Head of Operations, Supply Chain Managers, DRD Operations, SCM RTAs, Completion Date: September 30, 2025

View Audit 346571 Questioned Costs: $1

Finding 528559 (2024-002)

Significant Deficiency 2024

Catholic Reflief Services - US Conference of Catholic Bishops

MD

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.303 § 200.309 § 200.403

2.1 Ensure timely reconciliation of inventory distributions in order to record the transactions in the correct accounting period. Responsible Official: Head of Operations, Supply Chain Managers, DRD Operations, SCM RTAs, Completion Date: September 30, 2025

View Audit 346571

Finding 528557 (2024-001)

Material Weakness 2024

Wa-Nee Community Schools

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Departmen...

Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor installation. The School Corporation did not obtain the weekly payroll reports certifications from vendor installing equipment. Context: The School Corporation had one project during the audit period which included construction or labor installation costs which were charged to the ESSER III (84.425U) grant award. For the vendor selected for testing, the School Corporation did not include federal wage rate requirement clauses in the contract with the vendor and did not have an internal control designed to collect the weekly payroll reports certifications from vendors and its subcontractors, as applicable, to comply with Davis Bacon wage rate requirements. The amount disbursed for the project totaled $192,036. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all federal funded renovation, remodeling, or construction projects anticipated to incur labor costs greater than $2,000 include a signed contract containing a Davis-Bacon wage rate provision and will monitor the vendor to ensure compliance with certified payroll reporting requirements. Responsible Party and Timeline for Completion: Jessica McFarland, Business Manager, procedures were implemented immediately.

View Audit 346562

Finding 528551 (2024-002)

Material Weakness 2024

Southwest Detroit Environmental Vision

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

To ensure fiscal compliance and operational efficiency, grant activities will undergo enhanced monitoring through the addition of monthly reviews of review revenue and expense recognition, regular comparisons against budget and award terms, and provide targeted training for new grant managers and ac...

To ensure fiscal compliance and operational efficiency, grant activities will undergo enhanced monitoring through the addition of monthly reviews of review revenue and expense recognition, regular comparisons against budget and award terms, and provide targeted training for new grant managers and accounting staff on expenditures to meet grant spend down schedules. This finding relates to one legacy grant.

View Audit 346558

Finding 528541 (2024-007)

Material Weakness 2024

Gary Community School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.77 § 200.78

FINDING 2024-007 Subject: Title I Grants to Local Educational Agencies - Eligibility Audit Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of R...

FINDING 2024-007 Subject: Title I Grants to Local Educational Agencies - Eligibility Audit Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Gary Community School Corporation has implemented a corrective action plan to strengthen internal controls over Direct Certification data related to food service eligibility and to ensure the accuracy of enrollment and poverty data used in the Title I application process. The Business Services Coordinator will oversee a structured monthly verification process to confirm that student eligibility for free or reduced‐price meals is accurately reflected in Skyward, the district’s student management system. Every month, Direct Certification data will be retrieved from the Indiana Department of Education (IDOE) and cross‐checked against Skyward records. Additionally, Real Time reports, which are used to prepopulate enrollment numbers for reporting and compliance purposes, will be reviewed to ensure consistency with the verified Direct Certification data. Any discrepancies found between these data sources will be promptly investigated, corrected, and documented to maintain compliance with federal and state food service regulations. To enhance accountability, staff responsible for managing student eligibility data will receive training on the verification and reconciliation process. This training will ensure that they understand how to properly retrieve Direct Certification data, compare it to Skyward records and Real Time reports, and document necessary corrections. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by July 2025.

View Audit 346557

Finding 528539 (2024-006)

Material Weakness 2024

Gary Community School Corporation

IN

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

FINDING 2024-006 Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Annual Report/High School Graduation Rate Audit Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email ...

FINDING 2024-006 Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Annual Report/High School Graduation Rate Audit Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To address the deficiencies related to the accuracy of the Annual Report Card and High School Graduation Rate, the Gary Community School Corporation will implement a structured withdrawal process to ensure proper documentation and verification of student withdrawals. A standardized withdrawal form will be introduced, requiring a parent or legal guardian to complete and sign the document before a student is officially withdrawn from the school. This form will be maintained in the student’s file along with any corresponding records request from the receiving school. As part of the revised withdrawal process, the principal will be required to review and sign off on all withdrawal requests to ensure accuracy and compliance with reporting requirements. This additional level of oversight will help prevent errors and ensure that student withdrawal data is properly documented and accounted for in graduation rate calculations. The School Corporation will also provide training for school administrators and registrars involved in the withdrawal and records management process to ensure proper adherence to the updated procedures. Periodic internal audits will be conducted to assess compliance and identify any areas for improvement. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by July 2025.

View Audit 346557

Finding 528520 (2024-001)

Significant Deficiency 2024

Logan University

MO

Questioned Costs Special Tests & Provisions Student Financial Aid

Finding 2024-001 Personnel Responsible for Corrective Action: Director of Financial Aid, Kerry Hallahan Anticipated Completion Date: May 2024 Corrective Action Plan: The funds for the affected student have been retur

View Audit 346554 Questioned Costs: $1

Finding 528518 (2024-007)

Significant Deficiency 2024

Humboldt County

NV

Subrecipient Monitoring

Grant responsibilities have been transferred under the supervision of the Comptroller and will enhance control procedures to monitor the activities of subrecipients to ensure and document that the subaward was used for authorized purposes. Please note, that this was not deemed to be a questioned cos...

Grant responsibilities have been transferred under the supervision of the Comptroller and will enhance control procedures to monitor the activities of subrecipients to ensure and document that the subaward was used for authorized purposes. Please note, that this was not deemed to be a questioned cost as no instances of material non-compliance were noted during the testing of subrecipients grant activities.

View Audit 346533

Finding 528505 (2024-001)

Significant Deficiency 2024

Lake Forest College

IL

Subrecipient Monitoring Procurement, Suspension & Debarment

Finding 2024-001: Gramm-Leach Bliley Act-Student Information Security Finding: The institution revised its information security policies in response to the revised requirements, however, these policies were not formally approved and adopted until January 2024. The policies implemented as of Januar...

Finding 2024-001: Gramm-Leach Bliley Act-Student Information Security Finding: The institution revised its information security policies in response to the revised requirements, however, these policies were not formally approved and adopted until January 2024. The policies implemented as of January 2024 contained all required elements, however, the College’s existing information security policies as of June 9, 2023 did not contain certain elements required by regulation as agreed to in the Program Participation Agreement. Cause: The institution was in the process of modifying existing policies to comply with federal requirements. These policies were not approved and adopted until January 2024. Corrective Actions Taken or Planned: 1. In July 2023, Lake Forest College established a dedicated “Information Security Manager” (ISM) position to oversee the implementation and compliance of GLBA requirements. This role includes the responsibilities of the GLBA-mandated “Qualified Individual,” ensuring clear oversight and accountability for maintaining the security of customer information. 2. In September 2023, the College’s CIO and the newly appointed ISM conducted a comprehensive review of all existing IT policies, procedures, and practices. This review identified gaps in compliance and resulted in the development of new policies and substantial revisions to existing ones, ensuring comprehensive alignment with GLBA requirements. 3. From October to December 2023, the newly drafted and revised policies underwent a detailed review and collaborative refinement process, incorporating feedback from the College’s IT Governance group. 4. In January 2024, the College’s Senior Leadership Team formally approved the new and revised policies, demonstrating the institution’s commitment to full GLBA compliance and establishing a robust information security management framework. 5. Moving forward, these policies will undergo annual reviews (per policy) and updates by the CIO, ISM, and the IT Governance committee to ensure ongoing compliance with evolving regulatory requirements and to proactively address any new risks or operational changes. Contact Person Responsible: Eric Wacker, Information Security Manager ewacker@lakeforest.edu Completion Date: January 2024

View Audit 346504

Finding 528489 (2024-005)

Significant Deficiency 2024

Orange County, North Carolina

NC

HUD Housing Programs Subrecipient Monitoring Material Weakness

The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist.  Include FASS-PH report to closing year-end reports schedule Financial reconciliations.  FASS-PH report preparation.  Management review & appr...

The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist.  Include FASS-PH report to closing year-end reports schedule Financial reconciliations.  FASS-PH report preparation.  Management review & approval.  Assign responsible parties for each step in the process.  Conduct weekly check-ins during reporting periods to track progress. Name of contact person: Gary Donaldson 206

View Audit 346492

Finding 528486 (2024-003)

Significant Deficiency 2024

Community Food Bank of Eastern Oklahoma, INC

OK

Subrecipient Monitoring Cash Management Significant Deficiency

Item 2024-003 Delinquent Claim Filings Significant Deficiency Recommendation: Filing claims should be incorporated into the month-end close process. Management Views: Management agrees with the finding. Action Planned: Claim filing has been incorporated into the month-end closing process as of N...

Item 2024-003 Delinquent Claim Filings Significant Deficiency Recommendation: Filing claims should be incorporated into the month-end close process. Management Views: Management agrees with the finding. Action Planned: Claim filing has been incorporated into the month-end closing process as of November 2023. Anticipated Completion date: Complete Responsible Party: Karla Davis, Chief Financial Officer

View Audit 346489

Finding 528473 (2024-012)

Material Weakness 2024

State of Kansas

KS

Subrecipient Monitoring Reporting § 200.303 § 200.501

Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Condition: Kansas Division of Emergency Management (Management) did not track, determine or monitor the audit verification requirement for its subrecipients in a timely manner. Recommendation: We recommend that the...

Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Condition: Kansas Division of Emergency Management (Management) did not track, determine or monitor the audit verification requirement for its subrecipients in a timely manner. Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients to ensure that subrecipients are audited in accordance with Subpart F timely. We recommend that a clear timeline and tracking for this monitoring be added to the policies and procedures. Views of responsible officials: Management does not agree with this finding. Action taken in response to finding: Explanation of disagreement with audit finding: • KDEM manages the grant expenditures during the entire lifespan of the project. Scope of work is matched with actual expenses and validated before sending to FEMA for close-out. • KDEM’s audit tracker identifies when audit letters were sent and can be verified through email verification sent to sub-recipients. • There is no regulation stipulating what is “timely”. KDEM verifies audits annually. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal, Fiscal & Grants Management Section Chief Planned completion date for corrective action plan: See above.

View Audit 346470

Finding 528471 (2024-011)

Material Weakness 2024

State of Kansas

KS

Subrecipient Monitoring Period of Performance § 200.303 § 200.331 § 200.332

Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Condition: Kansas Division of Emergency Management (Management) did not issue subawards to subrecipients until after the fiscal year ended. Recommendation: We recommend that Management r...

Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Condition: Kansas Division of Emergency Management (Management) did not issue subawards to subrecipients until after the fiscal year ended. Recommendation: We recommend that Management reviews and enhances its internal controls and procedures to ensure that subawards are issued timely to subrecipients, and that subawards include all required federal award information. Views of responsible officials: Management partially agrees with this finding. Although the 2023 2 CFR § 200.332 does state that the award letters should be sent at the time of the award, there needs to be some reasonableness to the interpretation of this regulation. KDEM currently has 13 open disasters with over 100 open projects and more being written. It is not reasonable to interpret that the award letters be sent on the date that the award is granted. Action taken in response to finding: Management will utilize the report run for FFATA to send award letters to sub-recipients. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal, Fiscal & Grants Management Section Chief Planned completion date for corrective action plan: Ongoing

View Audit 346470

Corrective Action Plans

Filters