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Randolph School District
WI
Subrecipient Monitoring
Finding #2024-002: #84.184X - Wisconsin Well Be's School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education ...
Finding #2024-002: #84.184X - Wisconsin Well Be's School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition:During our audit procedures, it was determined that although the District did sufficiently monitor subrecipient awards, there was no formal written agreement between the District and the subrecipient to document the terms and conditions of the subrecipient awards. Effect: The District's system of monitoring is not formal or uniform which could result in misunderstandings and miscommunication between the District and the subrecipients. Cause: The District does not have a formal written agreement between the District and the sub-recipients. Criteria: It is necessary under the U.S. Office of Management and Budget (0MB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") and under most federal grant agreements that any federal funds passed through to a subrecipient be appropriately monitored and that the subrecipient is properly informed of the grant requirements. Recommendation: We recommend that the District have written agreements signed by all parties that fully explain the federal grant requirements and include other appropriate language to protect the District and to further document the District's compliance regarding subrecipient monitoring. Response:The District will implement a formal written agreement between the District and subrecipients. Randolph School District's Corrective Action Plan: The District will implement a formal written agreement between the District and subrecipients and establish a District policy for subrecipient monitoring.
View Audit 338043
Finding 519280 (2024-002)
Significant Deficiency 2024
Corona-Norco Unified School District
CA
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
The District has reviewed the ESEA requirements with other departments and have implemented trainings to ensure adequate documentation for all students removed from the cohort is maintained in the system.
The District has reviewed the ESEA requirements with other departments and have implemented trainings to ensure adequate documentation for all students removed from the cohort is maintained in the system.
View Audit 337991
Finding 519250 (2024-001)
Material Weakness 2024
Institute for Clinical Social Work
IL
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring
Finding 2024-001 Failure to Meet the Standards for Safeguarding Customer Information Comments on Finding and Recommendation: The management of ICSW concurs with this finding. Actions Taken or Planned: ICSW plans to work closely with its various external, contractual partners for Information Techno...
Finding 2024-001 Failure to Meet the Standards for Safeguarding Customer Information Comments on Finding and Recommendation: The management of ICSW concurs with this finding. Actions Taken or Planned: ICSW plans to work closely with its various external, contractual partners for Information Technology and Financial Aid Services around items in the Gramm Leach Bliley Act to build out its policies and further strengthen the safeguarding of customer information. The plan is to have the completed during the fiscal year 2025. Michael Bauman Title: Vice President, Finance & Operations Telephone: (773)943-6503 Email: mbauman@icsw.edu
View Audit 337905
Finding 519237 (2024-001)
Significant Deficiency 2024
Rialto Unified School District
CA
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
The District has revised its drop protocol documentation to provide a clearer, more streamlined process for staff, ensuring all required documentation is collected before processing drop codes in CALPADS. Additionally, comprehensive training has been provided to all staff responsible for this task t...
The District has revised its drop protocol documentation to provide a clearer, more streamlined process for staff, ensuring all required documentation is collected before processing drop codes in CALPADS. Additionally, comprehensive training has been provided to all staff responsible for this task to support accurate and efficient implementation.
View Audit 337878
Finding 519213 (2024-001)
Significant Deficiency 2024
South San Francisco Unified School District
CA
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
The District will be updating its process and procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and the data accurately inputted into the CALPADS system. Our Director who oversees CALPADS will be responsible for ensuring training is prov...
The District will be updating its process and procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and the data accurately inputted into the CALPADS system. Our Director who oversees CALPADS will be responsible for ensuring training is provided to staff responsible for this task.
View Audit 337865
Finding 519209 (2024-002)
Significant Deficiency 2024
Grayson College
TX
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring § 200.303
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special tests and Provisions - Enrollment Corrective Action Plan: The Admissions and Records Office is currently responsible for reporting student enrollment to National Student Cle...
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special tests and Provisions - Enrollment Corrective Action Plan: The Admissions and Records Office is currently responsible for reporting student enrollment to National Student Clearinghouse (NSC). Once enrollment is validated and certified, it is reported directly to the National Student Loan Data System (NSLDS). Grayson College does not report enrollment directly in NSLDS. The OFA requests a copy of the validated and certified NSC enrollment report from the Admissions and Records Office to double check accuracy by performing a random selection of students to confirm they have been reported correctly in NSLDS. If, for some reason, a student’s enrollment is not correct in NSLDS, the OFA contacts NSC to get an understanding as to why it is not reported correctly to NSLDS. This happens after each validated and certified cycle, including all module terms (8-week and mini-mester). The College is investigating how to conduct a batch validation, which will be more robust than the sampling method. GC Financial Aid staff have received additional training and understand the importance of V4 and V5 verification coupled with accurate reporting to the NSLDS. They are committed to making sure these actions as stated occur each semester. Name of Contact Persons: Carolyn Kasdorf - Vice President of Business Services. Stephanie Martin - Director of Financial Aid and Veteran Services Projected Completion Date: 2025
View Audit 337828
Finding 519205 (2024-001)
Significant Deficiency 2024
Grayson College
TX
Special Tests & Provisions Subrecipient Monitoring Reporting
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special Tests and Provisions - Verification Corrective Action Plan: The Office of Financial Aid (OFA) has begun to monitor students that are selected for V4 and V5 verification by t...
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special Tests and Provisions - Verification Corrective Action Plan: The Office of Financial Aid (OFA) has begun to monitor students that are selected for V4 and V5 verification by the U.S. Department of Education. Once available on FSA Partner Portal, the OFA reports any students that have or have not submitted necessary paperwork to finalize verification. After initial reporting, the OFA continues to monitor and report new V4 & V5 students within the 60-day timeframe requirement. Once students fulfill the verification request, the OFA updates the Verification of Identity portal as applicable. As of December 2, 2024, the Verification of Identity portal is not available for either 2024-25 or 2025-26 reporting for any Institution of Higher Education. At this time, it is unknown when the portal for reporting will be available. Name of Contact Persons: Carolyn Kasdorf - Vice President of Business Services. Stephanie Martin - Director of Financial Aid and Veteran Services Projected Completion Date: 2025
View Audit 337828
Finding 519192 (2024-001)
Significant Deficiency 2024
East Baton Rouge Parish Sheriff
LA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332
Management agrees with this finding and will implement a more detailed review process for PTE and subrecipient monitoring requirements to ensure grant requirements are being appropriately followed.
Management agrees with this finding and will implement a more detailed review process for PTE and subrecipient monitoring requirements to ensure grant requirements are being appropriately followed.
View Audit 337813 Questioned Costs: $1
Finding 519187 (2024-001)
Significant Deficiency 2024
Southwestern Illinois College Community College District #522
IL
Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.328
2024-001 Investments for Public Works and Economic Development Facilities – Assistance Listing No. 11.300 Recommendation: The College should implement formal review procedures to document review and approvals over required reports in addition to procedures to ensure reports are being submitted timel...
2024-001 Investments for Public Works and Economic Development Facilities – Assistance Listing No. 11.300 Recommendation: The College should implement formal review procedures to document review and approvals over required reports in addition to procedures to ensure reports are being submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Routine communication between program directors and accounting staff will include discussion of reporting timeline in order to ensure timely submission. The Finance Department will review and approve required reports that are prepared by grant program directors. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler, Chief Financial Officer Planned completion date for corrective action plan: February 28, 2025.
View Audit 337794
Finding 519122 (2024-006)
Material Weakness 2024
City of Detroit, Michigan
MI
Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility dete...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were reviewed by a contractor for the program. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The City will implement a control for completeness and accuracy by hosting regular meetings with the contractor to review recent projects for which the contractor has documented their determinations of income eligibility. When a recently-reviewed project is not due for an annual review, staff will still have timely insight into the income eligibility of properties in its HOME portfolio, thereby maintaining compliance with HOME program regulations.
View Audit 337640
Finding 519119 (2024-005)
Material Weakness 2024
City of Detroit, Michigan
MI
Subrecipient Monitoring Program Income Internal Control / Segregation of Duties § 200.303
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City is required to track and report program income within HUD’s Integrated Disbursement and Information ...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City is required to track and report program income within HUD’s Integrated Disbursement and Information System (IDIS) and the general ledger. The city reported fiscal 2024 program income in fiscal 2025. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Regina Greear, Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The city is in the process of enhancing processes and controls to ensure timely, accurate and consistent receipts of the program income and the reconciliations.
View Audit 337640
Finding 519116 (2024-004)
Material Weakness 2024
City of Detroit, Michigan
MI
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City’s on-site inspections for compliance with the housing quality standards are triggered by City’s proc...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City’s on-site inspections for compliance with the housing quality standards are triggered by City’s process to audit developers for compliance with HOME eligibility requirements. This basis is more restrictive than Federal requirements for Housing Quality Inspections At the end of an inspection cycle a certificate of completion is completed and signed by the responsible inspector. The City did not have effective controls to ensure the certificate of completion, is reviewed for completeness and accuracy. The City did not inspect the 20% of the units, as required by their policy. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The City will review its processes and implement additional controls to ensure certificates of completion are reviewed for completeness and accuracy and to verify 20% of the units are inspected to comply with the HOME Program manual and federal regulations related to Housing Quality Standards.
View Audit 337640
Finding 519115 (2024-003)
Material Weakness 2024
City of Detroit, Michigan
MI
Period of Performance Subrecipient Monitoring Material Weakness § 200.344
Federal Program, Assistance Listing Number and Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Condition: Original Finding Description - The City did not have adequate controls in place to ensure obligations were liquidated ...
Federal Program, Assistance Listing Number and Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Condition: Original Finding Description - The City did not have adequate controls in place to ensure obligations were liquidated (paid) within the required 60 days from the end of the grant period and certain costs were liquidated after 60 days. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Regina Greear, Terri Daniels, Denise Fair; Anticipated completion date: June 2025 Planned Corrective Action - The City has ongoing efforts to implement enhanced processes over the final review of invoices to address timing related to the liquidation requirement.
View Audit 337640
Finding 519114 (2024-002)
Significant Deficiency 2024
City of Detroit, Michigan
MI
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over...
Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over several years but is managed and tracked by project in a manual spreadsheet which agrees to the amount of expenses reported on the fiscal year 2024 Schedule of Expenditures of Federal Awards (SEFA). FEMA expenditures are reported on the SEFA when there is an award and expenditures. Given that the award is made subsequent to the expenditures being incurred a manual spreadsheet is used to track expenditures being charged to the grant. There were instances of duplicated costs in the manual spreadsheet. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Istakur Rahman; Anticipated completion date: June 2025 Planned Corrective Action - The identified duplicate cost was an isolated occurrence caused by an oversight during the spreadsheet preparation process. While existing controls are in place, management will perform a secondary review of the end-to-end process to enhance these controls.
View Audit 337640
Finding 519103 (2024-001)
Significant Deficiency 2024
Rim of the World Unified School District
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
The District has implemented a secondary review of ESSER reports prior to final submission.
The District has implemented a secondary review of ESSER reports prior to final submission.
View Audit 337594
Finding 519013 (2024-001)
Material Weakness 2024
Fairfield City School District
OH
School Nutrition Programs Eligibility Procurement, Suspension & Debarment
The School District will implement monitoring control procedures to review software system eligibility determinations to ensure compliance with federal income guidelines. Anticipated Completion Date: 6/30/2025 Responsible Contact Person: Mara Powell
The School District will implement monitoring control procedures to review software system eligibility determinations to ensure compliance with federal income guidelines. Anticipated Completion Date: 6/30/2025 Responsible Contact Person: Mara Powell
View Audit 337513
Northern Tier Career Center
PA
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
Corrective Action Plan December 19, 2024 Federal Audit Clearinghouse Northern Tier Career Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC Certified Public Accountants ...
Corrective Action Plan December 19, 2024 Federal Audit Clearinghouse Northern Tier Career Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC Certified Public Accountants 8 Denison Parkway East Corning, NY 14830 Audit period: July 1, 2023 – June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT FINDING 2024-001 – Student Financial Aid Cluster – Federal Direct Student Loans and Federal Pell Grant Program - Assistance Listing No. 84.286 and 84.063; Grant Period - For the year ended June 30, 2024 Condition: The School does not have a written information security program containing the required minimum elements including the designation of a qualified individual who is responsible for implementing and monitoring the School’s program. Criteria: The School is required to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School’s program. Cause: The School did not have a written information security program containing the required elements. Effect of Condition: The School was not in compliance with the requirement to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School's program Questioned Costs: None. Recommendation: The School should designate a qualified individual responsible for implementing an monitoring the School's information security program. This individual should put procedures in place to create a written information security program that addresses the required minimum elements required by the Student Financial Aid cluster included in the Gramm-Leach-Bliley Act - Student Information Security. Views of Responsible Officials and Planned Corrective Actions: NTCC is in the process of a First Reading Policy on or before February 20, 2025, and a Second Reading Policy for full approval on or before March 20, 2025. This policy will name the Practical Nursing Coordinator, as the individual responsible for implementing and monitoring the School’s security program. The seven required minimum elements for a financial institution of fewer than 5,000 customers will be in place with this policy. Contact Person Responsible for Corrective Action: Colleen Edsell, Business Administrator. Anticipated Completion Date: The corrective action plan will be completed by March 20, 2025. If the Federal Audit Clearinghouse has questions regarding this plan, please call Colleen Edsell at 570-265-8111. Sincerely yours, Gary Martell, Director
View Audit 337404
Finding 518906 (2024-002)
Significant Deficiency 2024
Compton Unified School District
CA
Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.311 § 200.313 § 200.439
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (5000) Corrective Action Plan: Compton USD will act with diligence and care. Under the new Director of Fiscal Services, a pre-approval checklist for all grant expenditures, including mandatory CDE approval fo...
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (5000) Corrective Action Plan: Compton USD will act with diligence and care. Under the new Director of Fiscal Services, a pre-approval checklist for all grant expenditures, including mandatory CDE approval for equipment and capital expenditures, has been implemented.
View Audit 337387 Questioned Costs: $1
City of Rochester, New York
NY
Subrecipient Monitoring
Management's  Response - The City recognizes that the requirement of providing the identifying assistance listing number was not provided on certain ARPA contracts awarded through the Department of Recreation and Human Services. It is the City's practice to include this ...
Management's  Response - The City recognizes that the requirement of providing the identifying assistance listing number was not provided on certain ARPA contracts awarded through the Department of Recreation and Human Services. It is the City's practice to include this information in all contracts where federal funds are awarded. In November of 2024 when it was identified that there were a number of subrecipients that had not been notified of this required information, the Department of Recreation and Humans Services emailed all subrecipients who had not previously been provided this information. In order to prevent this requirement from being overlooked in the future, the Law Department has also been informed of this requirement. The Law Department is in the approval process for all contracts and will not provide their approval until this requirement is met.
View Audit 337320
Finding 518874 (2024-001)
Significant Deficiency 2024
Santa Ana Unified School District
CA
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
The Budget Manager will ensure that the corrected Full-Time Equivalent (FTE) positions will be reported in the 2025 District’s ESSER Annual Data Collection.
The Budget Manager will ensure that the corrected Full-Time Equivalent (FTE) positions will be reported in the 2025 District’s ESSER Annual Data Collection.
View Audit 337308
Finding 518762 (2024-002)
Significant Deficiency 2024
Northwood Technical College
WI
Subrecipient Monitoring § 200.332
The District now provides a subaward agreement to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.
The District now provides a subaward agreement to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.
View Audit 337217
Ferndale Area School District
PA
Reporting Subrecipient Monitoring
Education Stabilization Fund – CFDA No. 84.425 Name of contact person – David Gates, Business Manager Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual ESSER report with correct amounts. In addition, personnel resp...
Education Stabilization Fund – CFDA No. 84.425 Name of contact person – David Gates, Business Manager Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual ESSER report with correct amounts. In addition, personnel responsible for the completion of the annual ESSER report should review the instructions for the report to obtain a better understanding of the reporting requirements. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 accurately report the expenditures for that fiscal year. Action Taken: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual ESSER report with correct amounts. The personnel responsible for the completion of the annual ESSER report will review the instructions for the report to obtain a better understanding of the reporting requirements. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 accurately report the expenditures for that fiscal year. Proposed Completion Date: January 31, 2025
View Audit 337048
Finding 518576 (2024-002)
Material Weakness 2024
Washington County Board of Education
MD
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding Number: 2024-002 Prior Year Finding: Yes Federal Agency: US Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Assistance Listing: 21.027 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211851 (3/3/2021 – ...
Finding Number: 2024-002 Prior Year Finding: Yes Federal Agency: US Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Assistance Listing: 21.027 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211851 (3/3/2021 – 12/31/2024) Compliance Requirement: Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance Recommendation We recommend that the Board review its policies and procedures to ensure they include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, WCPS did adjust our practices during fiscal year 2024 based on guidance from our previous audit firm to add the suspension and debarment affidavit to all new vendor registrations and service contracts. Action taken in response to finding: Effective immediately, the Purchasing Department will review all requisitions that are going against Fund 02 (Restricted Fund) and ensure that the vendor has been checked for suspension/debarment. New vendors are required to sign an affidavit that they have not been suspended or debarred. This check will ensure that old vendors that were in place prior to the FY 2023 finding have been validated against SAM.GOV or have a signed affidavit to ensure they have not been suspended or debarred. We will also be sending emails to our current vendors to ensure that we have a signed affidavit on file. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Scott Bachtell, Supervisor of Purchasing Planned completion date for corrective action plan: For immediate implementation and ongoing.
View Audit 337011
Finding 518570 (2024-004)
Significant Deficiency 2024
Washington County Board of Education
MD
Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-004 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Eduation Stabilization Fund Assistance Listing: 84.425 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211935 3/24/21 - 9/30/23 Complianc...
Finding Number: 2024-004 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Eduation Stabilization Fund Assistance Listing: 84.425 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 211935 3/24/21 - 9/30/23 Compliance Requirement: Davis-Bacon Act Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation We recommend that the Board enhance its policies and procedures to ensure the effective monitoring of compliance with Davis-Bacon wage requirements. Procedures should include regular verification of wage determinations, monitoring of contractor and subcontractor payrolls, and documentation of compliance efforts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective immediately, we will start recording on a spreadsheet the Contract number and weeks covered for certified payrolls we receive that falls under the Davis-Bacon Act. This spreadsheet will have an approval column and date column to document our monitoring procedures for tracking and audit purposes. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Rob Rollins, Director of Facilities Planned completion date for corrective action plan: For immediate implementation and ongoing.
View Audit 337011
Finding 518539 (2024-003)
Material Weakness 2024
Washington County Board of Education
MD
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding Number: 2024-003 Prior Year Finding: Yes Federal Agency: US Department of Education Federal Program: Special Education Grants to States Assistance Listing: 84.027 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 231072 10/1/22 - 9/30/24 Co...
Finding Number: 2024-003 Prior Year Finding: Yes Federal Agency: US Department of Education Federal Program: Special Education Grants to States Assistance Listing: 84.027 Pass-Through Entity: Maryland Statement Department of Education Pass-Through Award Number and Period: 231072 10/1/22 - 9/30/24 Compliance Requirement: Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance Recommendation We recommend that the Board review its policies and procedures to ensure they include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, WCPS did adjust our practices during fiscal year 2024 based on guidance from our previous audit firm to add the suspension and debarment affidavit to all new vendor registrations and service contracts. Action taken in response to finding: Effective immediately, the Purchasing Department will review all requisitions that are going against Fund 02 (Restricted Fund) and ensure that the vendor has been checked for suspension/debarment. New vendors are required to sign an affidavit that they have not been suspended or debarred. This check will ensure that old vendors that were in place prior to the FY 2023 finding have been validated against SAM.GOV or have a signed affidavit to ensure they have not been suspended or debarred. We will also be sending emails to our current vendors to ensure that we have a signed affidavit on file. Name(s) of the contact person(s) responsible for corrective action: Adam Pelc, Supervisor of Accounting and Scott Bachtell, Supervisor of Purchasing Planned completion date for corrective action plan: For immediate implementation and ongoing.
View Audit 337011
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