Corrective Action Plans

Finding 1225984 (2024-001)

Material Weakness 2024

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

2024-001 – Data Collection Forms Finding: Our audit procedures noted Champlain Fire District did not certify or submit the required Data Collection Form for the fiscal year ended December 31, 2024 related to the 2024 Single Audit. As of the date of our 2024 audit, the Data Collection Form and accomp...

2024-001 – Data Collection Forms Finding: Our audit procedures noted Champlain Fire District did not certify or submit the required Data Collection Form for the fiscal year ended December 31, 2024 related to the 2024 Single Audit. As of the date of our 2024 audit, the Data Collection Form and accompanying reporting package remain unsubmitted. Recommendation: We recommend that the Fire District implement procedures to ensure the timely preparation, certification, and submission of the annual Data Collection Form and reporting package when federal funds are received. This should include assigning responsibility for tracking deadlines, establishing a completion checklist, and documenting management review prior to submission. Action Taken: Champlain Fire District agrees with the finding and will implement procedures to address the recommendation in 2025.

View Audit 408642

Finding 1225956 (2024-002)

Material Weakness 2024

People's Emergency Center and Subsidiaries

PA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Questioned Costs

Finding #2024-002 – Material Weakness – Activities Allowed or Unallowed, Allowable Cost Principles 93.667 Social Services Block Grant - HAP - Bridge Housing and Case Management Payroll Approval Condition During our audit of the Organization for compliance with Uniform Guidance requirements, we noted...

Finding #2024-002 – Material Weakness – Activities Allowed or Unallowed, Allowable Cost Principles 93.667 Social Services Block Grant - HAP - Bridge Housing and Case Management Payroll Approval Condition During our audit of the Organization for compliance with Uniform Guidance requirements, we noted that the client was unable to provide sufficient evidence that the amount being requested for reimbursement was based on actual effort of employees during reimbursement period. In total 40 payroll samples were selected for testing and the lack of support for time spent by employees occurred for all items tested. Recommendation We recommend that Organization establish and enforce formal procedures requiring documented management review and approval of all payroll transactions including review of employees level of effort before they are processed. The review process should be supported by evidence, such as approval signatures, electronic audit trails, or other verifiable records. In addition, management should perform regular reconciliations of payroll to ensure compliance with federal and organizational policies. Management’s Corrective Action Plan Management concurs with this finding. During the fiscal year, the Organization experienced significant turnover within the Accounting and Finance Department, which impacted the consistent execution nd documentation of established payroll review and approval procedures. Although payroll was reviewed prior to processing, management acknowledges that documentation evidencing the review and approval was not consistently maintained to demonstrate compliance with internal control requirements. The Organization recognizes the importance of documented management review as a key internal control over payroll expenditures, particularly for ensuring the appropriate stewardship of federal funds. To address this finding, management has implemented the following corrective actions:  Formalized written payroll processing procedures that require documented review and approval of each payroll register prior to transmission for processing.  Established a standardized payroll approval checklist to document management’s review of payroll changes, employee additions and terminations, pay rate changes, deductions, and payroll totals before each payroll is processed.  Clearly defined segregation of duties between Human Resources, Payroll, and Finance to ensure appropriate authorization and oversight throughout the payroll process.  Implemented a centralized electronic retention process for payroll registers, approval documentation, and supporting reports to ensure records are complete and readily available for audit.  Conducted training with Human Resources and Finance personnel on payroll approval requirements and documentation standards.  Included periodic supervisory reviews of payroll documentation as part of the Finance Department’s internal monitoring process to ensure ongoing compliance. Management believes these corrective actions have strengthened internal controls over payroll processing and approval and will ensure that payroll transactions are consistently reviewed, approved, and appropriately documented prior to payment. Contact Person: Kathy Desmond, President and CEO Anticipated Completion Date: June 30, 2025

View Audit 408588

Finding 1225954 (2024-001)

Material Weakness 2024

People's Emergency Center and Subsidiaries

PA

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding #2024-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2024, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect...

Finding #2024-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2024, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Recommendation We recommend that individuals overseeing the accounting and finance function continue to review the Organization's current accounting policies and update existing policies or implement new policies, as necessary, to ensure that accounting records are accurately maintained throughout the year. In addition, we recommend the Organization develop and document formal year-end closing procedures, including detailed closing checklists, assignment of responsibilities, and timelines for the preparation and review of reconciliations, trial balances, and supporting schedules. Monthly and quarterly account reconciliations, as appropriate, should be completed and reviewed timely throughout the year to facilitate an efficient year-end close process and ensure that complete and accurate trial balances and related supporting documentation are prepared and reviewed on a timely basis after year-end. Management’s Corrective Action Plan Management concurs with this finding. The delays in maintaining timely accounting records, completing reconciliations, and preparing year-end financial statements were primarily the result of significant turnover within the Accounting and Finance Department during the fiscal year, combined with the operational demands associated with the merger of HopePHL and Youth Service, Inc. These circumstances created a backlog of transaction processing and account reconciliations that ultimately delayed the preparation of accurate trial balances and required yearend adjustments to ensure compliance with U.S. GAAP. Since the conclusion of the audit period, management has implemented several corrective actions to strengthen the organization’s financial reporting processes and internal controls. These actions include:  Rebuilding and stabilizing the Accounting and Finance Department through the recruitment and retention of qualified personnel.  Establishing defined month-end closing procedures, including assigned responsibilities and timelines for completing reconciliations and reviewing financial activity.  Implementing a monthly close calendar with management oversight to ensure timely completion of accounting tasks and identification of outstanding issues.  Strengthening supervisory review of account reconciliations, journal entries, and financial reporting to improve the accuracy and completeness of accounting records throughout the year.  Monitoring compliance with financial reporting deadlines through regular meetings between Finance leadership and executive management. Management believes these corrective actions have substantially addressed the conditions that led to this finding and will help ensure that accounting records are maintained in accordance with U.S. GAAP, financial statements are prepared on a timely basis, and future reporting requirements, including those under 2 CFR §200.512(a)(1), are met. Contact Person: Kathy Desmond, President and CEO Anticipated Completion Date: June 30, 2025

View Audit 408588

Finding 1225672 (2024-016)

Material Weakness 2024

State of Kosrae

FM

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303

Finding Number 2024-016 (Repeat 2023-018) Corrective Action Plan Procurement, Suspension and Debarment — AL 93.323 (U.S. Department of Health and Human Services) • Formalize into established written policies and procedures the monitoring of the suspension and debarment status of vendors and contract...

Finding Number 2024-016 (Repeat 2023-018) Corrective Action Plan Procurement, Suspension and Debarment — AL 93.323 (U.S. Department of Health and Human Services) • Formalize into established written policies and procedures the monitoring of the suspension and debarment status of vendors and contractors, designed on the verification methods provided in 2 CFR § 180.300 — checking SAM.gov, collecting a certification, or including a clause in the covered transaction. • Continue performing suspension and debarment verification checks prior to entering into covered transactions as part of the standard procurement checklist, and retain documentary evidence of each check in the procurement file. • Continue to guide and make aware the compliance team and all departments of the requirement, and include it in procurement staff training. • Perform periodic compliance testing of the checklist and the retained evidence, with exceptions reported to management for corrective action. • Pursue resolution of the questioned costs of $509,463 through the audit resolution process with the grantor agency. Management’s position is that the condition is an internal control deficiency and that questioned costs of $0 are warranted under the definition in 2 CFR § 200.1, including paragraph (3)(i), as the entire population comprises allowable transactions and verification against the SAM.gov exclusions list confirmed that no vendor or contractor was suspended, debarred or otherwise excluded. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Mr. Peni Tikoisireli Financial Advisor Email: peni.tikoisireli@dofa.gov.fm Mr. Happyman Makamure Email: happyman.makamure@dofa.gov.fm

View Audit 408530

Finding 1225671 (2024-015)

Material Weakness 2024

State of Kosrae

FM

Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313

Finding Number 2024-015 (Repeat 2023-017) Corrective Action Plan Equipment and Real Property Management — AL 93.323 (U.S. Department of Health and Human Services) • Rebuild the Fixed Asset Register so that it captures the property record data elements required by 2 CFR § 200.313(d)(1) —description, ...

Finding Number 2024-015 (Repeat 2023-017) Corrective Action Plan Equipment and Real Property Management — AL 93.323 (U.S. Department of Health and Human Services) • Rebuild the Fixed Asset Register so that it captures the property record data elements required by 2 CFR § 200.313(d)(1) —description, serial or other identification number, source of funding including the Federal award identification number, title holder, acquisition date and cost, percentage of Federal contribution, and the location, use and condition of each asset, together with any disposition data. • Complete the rebuild well ahead of the FY2025 audit for migration into the fixed asset register module of the new FMIS (FreeBalance), with the funding source of each asset identified. • Conduct physical checks and counts of assets following the rebuild, including locating and confirming the status and condition of the assets identified in this finding, so that adjustments — including deletions and other corrections — are recorded for FY2025 and appropriate action is taken on assets found to be missing, broken, or requiring repair or disposition. • Establish, issue and enforce a written policy with comprehensive procedures covering effective safeguards against loss, damage or theft of property, together with maintenance protocols to keep property in good condition, in line with 2 CFR §§ 200.313(d)(3) and (d)(4). • Continue advice, guidance and training to the Supply Team on the recording, tracking, reconciliation, safeguarding and maintenance of capital assets. • Pursue resolution of the questioned costs of $19,824 through the audit resolution process with the grantor agency upon completion of the physical verification. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Ms. Melynda Irons Acting Assistant Secretary, Treasury Email: melynda.irons@dofa.gov.fm Mr. Peni Tikoisireli Financial Advisor Email: peni.tikoisireli@dofa.gov.fm Mr. Lester Sackryas Supply Manager Email: lester.sackryas@dofa.gov.fm

View Audit 408530

Finding 1225670 (2024-014)

Material Weakness 2024

State of Kosrae

FM

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

Finding Number 2024-014 (Repeat 2023-010) Corrective Action Plan Special Tests and Provisions — Annual Performance Reviews — AL 15.875 (U.S. Department of the Interior) • Continue and complete the annual performance evaluations, commenced in 2025, for all personnel funded under the Education Sector ...

Finding Number 2024-014 (Repeat 2023-010) Corrective Action Plan Special Tests and Provisions — Annual Performance Reviews — AL 15.875 (U.S. Department of the Interior) • Continue and complete the annual performance evaluations, commenced in 2025, for all personnel funded under the Education Sector Grant and the Supplemental Education Grant, and maintain the completed evaluations in the personnel files, available for grant oversight and audit purposes. • Obtain and maintain a complete listing of all SEG and Education Sector funded personnel, reconciled to payroll, as the basis for scheduling the required evaluations. • Establish written monitoring procedures, including a schedule of evaluations due and periodic status reporting, to ensure that funded personnel are evaluated on an annual basis. • Assign a dedicated employee to monitor compliance with the requirement and perform the required procedures, in line with the auditors’ recommendation. • Include the requirement in the compliance team’s periodic compliance checks and in the orientation of program and departmental staff. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) FSM Department of Education [Contact details to be provided]

View Audit 408530

Finding 1225669 (2024-013)

Material Weakness 2024

State of Kosrae

FM

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.1 § 200.322 § 200.332

Finding Number 2024-013 (Repeat 2023-009) Corrective Action Plan Subrecipient Monitoring — AL 15.875 (U.S. Department of the Interior) • Establish and formally document the subrecipient monitoring framework, policies and procedures, aligned to the pass-through entity requirements of the Uniform Guid...

Finding Number 2024-013 (Repeat 2023-009) Corrective Action Plan Subrecipient Monitoring — AL 15.875 (U.S. Department of the Interior) • Establish and formally document the subrecipient monitoring framework, policies and procedures, aligned to the pass-through entity requirements of the Uniform Guidance and to the classification agreed with DOI, for implementation from the effective date agreed with DOI/OIA. • Update the annual subrecipient agreement transmitted to the FSM State Governments and signed by the President and the Governors as allottees, facilitated by the Office of Compact Management, to expressly incorporate the clauses required by the 2023 Amended Compact, the identification of the subaward, and acknowledgement of the requirements imposed on the sub-grantees. • Perform and document, prior to approval of each subaward, verification of the sub-grantee’s awareness of the requirements imposed upon it and its ability to meet the financial management standards of the Fiscal Procedures Agreement. • Perform and document an annual risk assessment of each subrecipient, together with the resulting monitoring activities, including review of the subrecipients’ audit reports and follow-up on findings affecting the program. • Maintain records of the date of receipt and date of disbursement of funds to the FSM State Governments, evidencing that disbursements are made within the month of receipt through the required wire-out approval process. • Pursue resolution of the questioned costs of $94,422,154 through the audit resolution process with DOI/OIA. Management’s position is that the conditions are internal control deficiencies arising from the absence of formally documented policies and procedures and that questioned costs of $0 are warranted under the definition in 2 CFR § 200.1, including paragraph (3)(i), as all samples were provided, vouched and cleared, and the amounts represent Compact sector grant allocations approved through JEMCO. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Ms. Melynda Irons Acting Assistant Secretary, Treasury Email: melynda.irons@dofa.gov.fm Mr. Peni Tikoisireli Financial Advisor Email: peni.tikoisireli@dofa.gov.fm Ms. Julyn Lawrence Email: julyn.lawrence@gov.fm Ms. Senny Phillip Assistant Secretary, Investment Email: senny.phillip@gov.fm

View Audit 408530

Finding 1225612 (2024-004)

Material Weakness 2024

GROW HAYS INC

KS

Subrecipient Monitoring Material Weakness Reporting

We acknowledge and concur with the auditor’s finding. Management will strengthen its controls over grant expenditure reporting to ensure that expenditure reports submitted to grantors reflect only expenditures actually incurred during the reporting period. Construction costs will be reported when th...

We acknowledge and concur with the auditor’s finding. Management will strengthen its controls over grant expenditure reporting to ensure that expenditure reports submitted to grantors reflect only expenditures actually incurred during the reporting period. Construction costs will be reported when the related work is performed and costs are incurred, rather than when contracts are executed, and expenditures will be reviewed for allowability under the applicable grant agreement before inclusion in a report. All expenditure reports will be reconciled to the accounting records and independently reviewed and approved prior to submission to the grantor. Contact Person Responsible for Corrective Action: Doug Williams Anticipated Completion Date: September 1, 2026

View Audit 408509

Finding 1225547 (2024-005)

Material Weakness 2024

The Simple Foundation

NE

Reporting Subrecipient Monitoring § 200.303

1. Provide additional training to accounting personnel on the updated accounting system (Aplos) and the current chart of accounts. Target: August 31, 2026. 2. Implement a review process to verify proper coding of expenditures, particularly following system changes or chart-of-account updates, with s...

1. Provide additional training to accounting personnel on the updated accounting system (Aplos) and the current chart of accounts. Target: August 31, 2026. 2. Implement a review process to verify proper coding of expenditures, particularly following system changes or chart-of-account updates, with sign-off by the Finance Director. Target: September 31, 2026. 3. Perform periodic (at least quarterly) reconciliations and monitoring procedures between the Aplos general ledger and the grant financial reporting system (Airtable/Euna) to detect and correct misclassifications in a timely manner, beginning Q3 2026.

View Audit 408441

Finding 1225536 (2024-004)

Material Weakness 2024

Westinghouse Arts Academy Charter School

PA

Subrecipient Monitoring Reporting Significant Deficiency

Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report....

Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report. The School will ensure that the required report is completed and submitted, as applicable, in accordance with the reporting requirements established by the Department of Education and the applicable pass-through entity. To address this finding going forward, the School, with assistance from its contracted accounting and management firm, will review grant agreements, award documents, funding agency communications, and applicable compliance requirements for new and existing federal grants to identify required reports and reporting deadlines. The School and the contracted accounting and management firm will coordinate to ensure that federal grant revenue, expenditures, planned expenditures, and other required data are maintained in a manner that supports timely and accurate reporting. This will include tracking grant activity in the general ledger and retaining supporting documentation needed to complete required grant reports. Management will review required federal grant reports before submission, when applicable, to ensure the reports are complete, accurate, and supported by documentation. Documentation of submission and management review will be retained. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is current-ly working with the firm on the corrective actions outlined here. The School will remit the required reporting as outlined above as soon as possible, but no later than December 31, 2026.

View Audit 408416

Finding 1225507 (2024-002)

Material Weakness 2024

Franklin County Public Health

OH

Subrecipient Monitoring Cash Management

Franklin County Department of Job and Family Services will revise all subaward and contract boilerplates issued post July 1, 2026, to reflect that any deviations from the stated invoice submission schedule must be authorized in writing by FCDJFS. Additionally, internal process and training documents...

Franklin County Department of Job and Family Services will revise all subaward and contract boilerplates issued post July 1, 2026, to reflect that any deviations from the stated invoice submission schedule must be authorized in writing by FCDJFS. Additionally, internal process and training documents will be revised to align with this process. FCDJFS staff responsible for federal subawards and contracts will be trained on the new process by or before July 1, 2026.

View Audit 408372

Finding 1225506 (2024-001)

Material Weakness 2024

Franklin County Public Health

OH

Subrecipient Monitoring

A Corrective Improvement Plan (CIP) has been submitted, and the subrecipient is actively working to complete the outstanding annual audits for fiscal years 2019 through 2025. Additionally, the current risk assessment process is being revised to place greater emphasis on the completion of required an...

A Corrective Improvement Plan (CIP) has been submitted, and the subrecipient is actively working to complete the outstanding annual audits for fiscal years 2019 through 2025. Additionally, the current risk assessment process is being revised to place greater emphasis on the completion of required annual audits for the preceding year. If an audit has not been completed when applicable, the subrecipient will be classified as high risk. As a result, the subrecipient will be subject to an annual monitoring review conducted by our monitoring team.

View Audit 408372

Finding 1225298 (2024-004)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials: Management acknowledges this finding, which is a repeat of finding 2023-004. While management believes that appropriate review and approval of drawdown requests occurred during the fiscal year, we recognize that the lack of documented evidence constitutes a control we...

Views of Responsible Officials: Management acknowledges this finding, which is a repeat of finding 2023-004. While management believes that appropriate review and approval of drawdown requests occurred during the fiscal year, we recognize that the lack of documented evidence constitutes a control weakness. ICFJ will implement a formal drawdown request procedure requiring that each request be accompanied by a supporting calculation schedule and documented evidence of independent review and approval, evidenced by signature and date, prior to submission to the funder. All drawdown documentation will be filed centrally and maintained for audit retrieval.  Anticipated completion date: 9/30/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1225297 (2024-003)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

Subrecipient Monitoring Reporting § 200.328

Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding, which is a repeat of finding 2023-003. ICFJ believes that all required reports were submitted to the Federal Government as required; however, we recognize that the inability to retrieve documentation...

Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding, which is a repeat of finding 2023-003. ICFJ believes that all required reports were submitted to the Federal Government as required; however, we recognize that the inability to retrieve documentation during the audit is a control deficiency that must be addressed. ICFJ will implement a centralized document management system for all financial and programmatic reports, with a standardized filing protocol that includes confirmation of submission, submission date, and the name of the preparer and approver. Reports will be filed immediately upon submission and will be accessible for audit and compliance purposes.  Anticipated completion date: 9/30/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1225296 (2024-002)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Views of Responsible Officials: Management acknowledges the three instances noted where timesheet allocations did not agree to the general ledger postings. The errors have been reviewed and corrected. ICFJ will implement a secondary review procedure whereby payroll postings are compared against appr...

Views of Responsible Officials: Management acknowledges the three instances noted where timesheet allocations did not agree to the general ledger postings. The errors have been reviewed and corrected. ICFJ will implement a secondary review procedure whereby payroll postings are compared against approved timesheets prior to finalization each pay period. Any discrepancies will be resolved before entries are posted to the general ledger.  Anticipated completion date: 9/30/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1225295 (2024-001)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

Questioned Costs Subrecipient Monitoring Reporting § 200.303 § 200.512

Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its ...

Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its accounting function and is committed to implementing a formal monthly close process to ensure timely and accurate financial reporting going forward. A monthly close checklist will be developed and maintained, with documented evidence of review and approval. All financial and compliance documents will be filed in a centralized, organized system to permit prompt retrieval.  Anticipated completion date: 12/31/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1225290 (2024-005)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

Subrecipient Monitoring § 200.332

Views of Responsible Officials: Management acknowledges the condition noted regarding the pre-award risk assessment. ICFJ is committed to ensuring that all subrecipient monitoring procedures are followed consistently and documented completely. Going forward, a pre-award risk assessment will be compl...

Views of Responsible Officials: Management acknowledges the condition noted regarding the pre-award risk assessment. ICFJ is committed to ensuring that all subrecipient monitoring procedures are followed consistently and documented completely. Going forward, a pre-award risk assessment will be completed and approved for all subrecipients prior to execution of any subaward agreement. ICFJ will also ensure that all subrecipient reporting includes the name and date of the submitter and reviewer, and that applicable RCA audits are obtained and reviewed annually with documentation of that review maintained on file.  Anticipated completion date: 9/30/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1224889 (2024-004)

Material Weakness 2024

Benton County, Missouri

MO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213

All covered contractors will be checked in SAM.gov and any required recoveries will be addressed; procurement policy will be updated to require formal exclusion screening and certification for SLFRF-related contracts; procurement and program staff will receive training on suspension/debarment rules;...

All covered contractors will be checked in SAM.gov and any required recoveries will be addressed; procurement policy will be updated to require formal exclusion screening and certification for SLFRF-related contracts; procurement and program staff will receive training on suspension/debarment rules; and an annual compliance checklist will be implemented to confirm all future covered transactions include exclusion checks.

View Audit 408114

Finding 1224885 (2024-003)

Material Weakness 2024

SUFFIELD HOUSING AUTHORITY

CT

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

We will implement formalized procedures to strengthen oversight and accounting for grant-funded programs administered by external parties. This will include establishing defined communication protocols requiring external grant administrators to provide detailed expenditure reports on a quarterly bas...

We will implement formalized procedures to strengthen oversight and accounting for grant-funded programs administered by external parties. This will include establishing defined communication protocols requiring external grant administrators to provide detailed expenditure reports on a quarterly basis. In addition, external parties will be required to submit sufficient supporting documentation to enable the Authority to properly record grant activity on an accrual basis in accordance with applicable financial reporting and single audit requirements. We will also prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board.

View Audit 408110

Finding 1224876 (2024-004)

Material Weakness 2024

Albuquerque Area Indian Health Board, Inc.

NM

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.331

View of Responsible Officials and Corrective Action Plan The AAIHB acknowledges that its subrecipient related practices could be improved upon. The AAIHB will review and revise its internal processes and procedures and implement the auditor’s recommendations to ensure compliance with subrecipient re...

View of Responsible Officials and Corrective Action Plan The AAIHB acknowledges that its subrecipient related practices could be improved upon. The AAIHB will review and revise its internal processes and procedures and implement the auditor’s recommendations to ensure compliance with subrecipient requirements. Corrective Action Plan Timeline Prior to the audit finding, the AAIHB already had one meeting with key personnel involved in the administration and oversight of subawards to begin implementing improvements to our subrecipient monitoring practices. The AAIHB is actively working to update subrecipient monitoring practices and anticipates having policies and procedures in place by the beginning of the next fiscal year. In addition, the GHWIC program has found our internal administrative assistance portal that was developed to optimize admin workflow has been helpful because it has also optimized the processing of subaward invoices. Furthermore, the GHWIC program is in the process of developing a sub awardees data portal for invoicing and reporting purposes to streamline the subaward process and ensure payment in a timely manner. Designation of Employee Position Responsible for Meeting Deadline Executive Director, Finance, Program Managers/Directors/Coordinators, Grants & Contracts Specialist

View Audit 408092

Finding 1224776 (2024-009)

Material Weakness 2024

Scott County School District 2

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-009 Finding Subject: ESSER Grant Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officia...

FINDING 2024-009 Finding Subject: ESSER Grant Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The ESSER program has concluded and corrections were made following leadership changes. Financial activity was reviewed and adjusted where possible. Reimbursement requests are now tied to general ledger activity with full documentation. The prior practice of correcting errors through transfers has been discontinued. Controls implemented apply to all future grants and monitoring is ongoing. Anticipated Completion Date: May 2026

View Audit 407972

Finding 1224773 (2024-008)

Material Weakness 2024

Scott County School District 2

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views o...

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation partnered with Mazi Education for oversight. Separate funds are maintained for each project year. Payroll mapping has been corrected and reimbursement requests are based on ledger activity with supporting documentation. Transfers are documented and restricted. Monitoring procedures ensure ongoing compliance. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with Special Education grant requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

View Audit 407972

Finding 1224767 (2024-007)

Material Weakness 2024

Scott County School District 2

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2024-007 Finding Subject: Title I Eligibility Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible...

FINDING 2024-007 Finding Subject: Title I Eligibility Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Nonpublic schools are required to provide detailed documentation for enrollment and poverty data. Verbal data is no longer accepted. Documentation is reviewed, retained, and verified prior to use in calculations. Mazi Education provides oversight to ensure compliance and accuracy. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with Title I eligibility requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

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Finding 1224765 (2024-006)

Material Weakness 2024

Scott County School District 2

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-006 Finding Subject: Title I Grants Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Offi...

FINDING 2024-006 Finding Subject: Title I Grants Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation partnered with Mazi Education to provide oversight of grant compliance. Separate funds are maintained for each grant and project year. Payroll mapping has been corrected to ensure proper allocation. Reimbursement requests are based on general ledger activity and supported by documentation. Transfers are restricted and documented. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with federal grant requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

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Finding 1224763 (2024-005)

Material Weakness 2024

Scott County School District 2

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2024-005 Finding Subject: Child Nutrition Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Superintendent and Food Service Director Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Tammy Mosier; 812-752-8921; t...

FINDING 2024-005 Finding Subject: Child Nutrition Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Superintendent and Food Service Director Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Tammy Mosier; 812-752-8921; tmosier@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Formal procurement procedures have been established including micro-purchase and small purchase thresholds. Required price quotes are obtained and documented. Procurement history is maintained, including rationale and vendor selection. Vendor suspension and debarment checks are performed using SAM.gov or certifications. OPAA provides oversight of procurement processes and monitoring is ongoing. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance procurement control activities, and provide ongoing monitoring to ensure compliance with federal procurement standards, suspension and debarment requirements, and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

View Audit 407972

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