Corrective Action Plans

Finding 1153111 (2023-003)

Material Weakness 2023

North Central Area Agency on Aging, Inc.

CT

Subrecipient Monitoring

Management will amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award.

View Audit 366336

Finding 1152979 (2023-004)

Material Weakness 2023

Second Harvest Northern Lakes Food Bank

MN

Reporting Subrecipient Monitoring § 200.510

SHLNFB will ensure that all Federal Awards are carefully reviewed to confirm that the Federal Assistance Listing Number is accurately stated, the pass-through entity identifying numbers are correct, and are included in the correct Cluster.

View Audit 366283

Finding 1152977 (2023-007)

Material Weakness 2023

Second Harvest Northern Lakes Food Bank

MN

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

The Accountant prepares reimbursement requests and the Contracted Controller reviews and approves reimbursement before submission is submitted.

View Audit 366283

Finding 576439 (2023-052)

Significant Deficiency 2023

State of Nevada

NV

Subrecipient Monitoring

Date: September 5, 2025 Program: U.S. Department of Health and Human Services Foster Care – Title IV-E, CFDA 93.658 Corrective Action Plan Finding Number: 2023-052 Finding: The assistance listing number was not identified at the time of disbursement. Corrective Action Taken or To Be Taken Corrective...

Date: September 5, 2025 Program: U.S. Department of Health and Human Services Foster Care – Title IV-E, CFDA 93.658 Corrective Action Plan Finding Number: 2023-052 Finding: The assistance listing number was not identified at the time of disbursement. Corrective Action Taken or To Be Taken Corrective Action for previous year finding 2022-058 was completed in April 2024 with subaward policy revision and staff training of policy revision. An internal audit of assistance listing numbers (ALNs) on subrecipient disbursements in December 2025 verified that ALNs are included on disbursements. If already taken, date of completion: April 2024 (FY24) If to be taken, estimated date of completion: Agency Response Does the Agency agree with finding? The Nevada Division of Child and Family Services agrees with this finding. If no or partial, please explain reason(s) why: Additional Comments: Prior year finding 2022-058 Division Responsible for Corrective Action Name, Title Kelsey McCann-Navarro, Administrative Services Officer IV Address 4126 Technology Way Suite 300 City, State, Zip Code Carson City, NV 89706 Phone Number 775-684-4431 Email Kelsey.Navarro@dcfs.nv.gov

View Audit 366218

Finding 576427 (2023-041)

Significant Deficiency 2023

State of Nevada

NV

Subrecipient Monitoring § 200.332

Finding 2023-041 Program Information Program Name: Child Support Enforcement CFDA Number: 93.563 Summary of Finding Subrecipient Monitoring Significant Deficiency in Internal Control over Compliance Agency Response Agency agrees with this finding. Corrective Action Plan DSS contracts staff will form...

Finding 2023-041 Program Information Program Name: Child Support Enforcement CFDA Number: 93.563 Summary of Finding Subrecipient Monitoring Significant Deficiency in Internal Control over Compliance Agency Response Agency agrees with this finding. Corrective Action Plan DSS contracts staff will formally communicate to the Child Support Enforcement (CSEP) Chief the annual requirement to update the Subrecipient Federal Award Funding attachment with the current FAIN and Federal Grant Award date. A structured follow-up process will be implemented to confirm timely completion of the updated template and distribution to both the Subrecipient and DSS contracts staff for official records. These procedures will ensure that all subawards consistently include the required elements. Contact Person(s) Responsible Karen Stoycoff, Social Services Program Specialist Phone: 775-684-7436 Email: kstoycoff@dss.nv.gov Anticipated Completion Date September 30th, 2025.

View Audit 366218

Finding 576423 (2023-040)

Material Weakness 2023

State of Nevada

NV

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2023-040 Program Information Program Name: Temporary Assistance for Needy Families, COVID-19 Temporary Assistance for Needy Families CFDA Number: 93.558 Summary of Finding Subrecipient Monitoring Material Weakness in Internal Control over Compliance Agency Response Agency agrees to this find...

Finding 2023-040 Program Information Program Name: Temporary Assistance for Needy Families, COVID-19 Temporary Assistance for Needy Families CFDA Number: 93.558 Summary of Finding Subrecipient Monitoring Material Weakness in Internal Control over Compliance Agency Response Agency agrees to this finding. Corrective Action Plan DSS has strengthened its subrecipient monitoring process through an enhanced tracking system that consolidates all subrecipients and aligns monitoring frequency with risk levels. Designated audit staff maintain the tracker, conduct and document risk assessments, assign monitoring levels, and perform the required reviews. Staff receive ongoing training on DSS policies, federal Uniform Guidance, and documentation standards. In addition, the Audit Liaison conducts quarterly reviews of the tracker to ensure timely monitoring and enhanced oversight for high-risk subrecipients. Contact Person(s) Responsible Catherine Council, Management Analyst II Phone: 775-684-0679 Email: cacouncil@dss.nv.gov Anticipated Completion Date September 30th, 2025.

View Audit 366218

Finding 576397 (2023-037)

Material Weakness 2023

State of Nevada

NV

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding #2023-037 – Education Stabilization Fund, CFDA 84.425 Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE implement internal controls to identify required informati...

Finding #2023-037 – Education Stabilization Fund, CFDA 84.425 Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE implement internal controls to identify required information to be reported, ensure accuracy, and maintain adequate document retention to support compliance. NDE Response Due to rapid turnover, changes in assigned personnel, and inconsistent file architecture, NDE has struggled to ensure that source documentation is labeled and retained appropriately. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. The Office of Division Compliance will collaborate with the Office of Assessments, Data, and Accountability Management, as well as the Office of District Support to develop these standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2026. Please reach out to Amelia Thibault at sidcompliance@doe.nv.gov with any questions.

View Audit 366218

Finding 576392 (2023-032)

Material Weakness 2023

State of Nevada

NV

Subrecipient Monitoring

Finding Reference: 2023-032 Federal Program: U.S. Department of Treasury – COVID19 Coronavirus State and Local Fiscal Recovery Fund (Assistance Listing 21.027) Agency: Aging and Disability Services Division (ADSD) Repeat Finding: Yes – prior year finding 20220-35 Contact Person: Rique Robb Division ...

Finding Reference: 2023-032 Federal Program: U.S. Department of Treasury – COVID19 Coronavirus State and Local Fiscal Recovery Fund (Assistance Listing 21.027) Agency: Aging and Disability Services Division (ADSD) Repeat Finding: Yes – prior year finding 20220-35 Contact Person: Rique Robb Division Administrator Aging and Disability Services Division 775-687-0971 RiqueRobb@adsd.nv.gov Finding: Assistance listing numbers were not communicated at the time of disbursement. Corrective Action Planned: The Aging and Disability Services Division will implement the following measures to ensure full compliance with 2 CFR 200.332 subrecipient monitoring requirements: 1.ALN Communication at Disbursement – Effective immediately, all payment notifications and remittance advices to subrecipients will include the ALN. 2.Internal Control Update – Annual review and biennial update of Departmental internal controls to ensure compliance with the Code of Federal Regulations. 3.Staff Training – Program and fiscal staff will receive training on Uniform Guidance requirements and ADSD’s updated procedures. Anticipated Completion Date: All corrective actions will be implemented no later than January 31, 2026. Responsible Official’s Views: The Aging and Disability Services Division concurs with the findings and is committed to strengthening internal controls to ensure compliance with subrecipient monitoring requirements.

View Audit 366218

Finding 576392 (2023-032)

Material Weakness 2023

State of Nevada

NV

Subrecipient Monitoring

Finding 2023-032: Subrecipient Monitoring: The Division of Public and Behavioral Health (DPBH) did not communicate the assistance listing number at the time of disbursement for pass through payments. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavi...

Finding 2023-032: Subrecipient Monitoring: The Division of Public and Behavioral Health (DPBH) did not communicate the assistance listing number at the time of disbursement for pass through payments. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts this finding and will initiate corrective action as described below. Corrective Action: The Division of Public and Behavioral Health will ensure staff are properly trained and internal controls are updated to meet the requirements of CFR 200.332. The ALN number will be listed on the line description at the time of payment to recipients. Date of Completion: September 2025 Responsible Party: Nevada Department of Public and Behavioral Health Administrative Fiscal Services Jamie Florence, Management Analyst IV Richard Wagner, Management Analyst IV

View Audit 366218

Finding 576392 (2023-032)

Material Weakness 2023

State of Nevada

NV

Subrecipient Monitoring

Audit Finding 2023-032: U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Fund, 21.027 Finding: Adequate internal controls were not in place to ensure compliance with subrecipient monitoring requirements. Recommendation: Recommend the Nevada Governor’s Finance Office (...

Audit Finding 2023-032: U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Fund, 21.027 Finding: Adequate internal controls were not in place to ensure compliance with subrecipient monitoring requirements. Recommendation: Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure compliance with subrecipient monitoring requirements. Agency Response: Does the agency Agree with the Finding:Yes Corrective Action: The Governor’s Finance Office internal controls include ensuring there is a risk assessment performed on all subrecipients. Enhancements have been made to staff training that risk assessment documentation must be maintained in the files. Date of Completion: Completed Approximately June 2023. Agency Contact: Lesa Galloway, ASOIV Office (775) 684-0239 lgalloway@finance.nv.gov

View Audit 366218

Finding 576392 (2023-032)

Material Weakness 2023

State of Nevada

NV

Subrecipient Monitoring

Finding Number: 2023-032 Summary of finding: Subawards were not entered into, assistance listing numbers were not communicated at the time of disbursement, an evaluation of the subrecipients risk for noncompliance for purposes of determining the appropriate subrecipient monitoring was not performed,...

Finding Number: 2023-032 Summary of finding: Subawards were not entered into, assistance listing numbers were not communicated at the time of disbursement, an evaluation of the subrecipients risk for noncompliance for purposes of determining the appropriate subrecipient monitoring was not performed, and subrecipient audit reports were not reviewed. Adequate internal controls were not in place to ensure compliance with subrecipient monitoring requirements. Recommendation: The State agency should enhance internal controls to ensure compliance with subrecipient monitoring requirements. CAP Response: The agency agrees and accepts this finding and has taken the following steps to enhance internal controls to ensure compliance: The agency now has a subaward process and a subgrants manual. At the requirement of NDA Fiscal, approved subaward packets are being used for all applicable funding sources which include subrecipient risk assessments and subrecipient monitoring is being completed. Subaward packets are first approved by NDA Fiscal prior to distribution to recipients. The agency is developing a subaward process checklist to improve compliance with the process. Anticipated date of completion: December 30, 2025 CAP Contacts: Cathy Balcon, Administrator, Division of Administration Patricia Hoppe, Administrator, Division of Food and Nutrition

View Audit 366218

Finding 576390 (2023-030)

Significant Deficiency 2023

State of Nevada

NV

Procurement, Suspension & Debarment Subrecipient Monitoring

No 2023-030 Request for Update Condition: “Certain applicable provisions described in Appendix II to Part 200 were not included in contracts as required. Procedures were not followed to verify if an entity was suspended or debarred before entering into a covered transaction.” Recommendation: “We rec...

No 2023-030 Request for Update Condition: “Certain applicable provisions described in Appendix II to Part 200 were not included in contracts as required. Procedures were not followed to verify if an entity was suspended or debarred before entering into a covered transaction.” Recommendation: “We recommend State Purchasing enhance internal controls to ensure all contracts under federal awards contain the applicable provisions and procedures are followed to ensure entities are not suspended or debarred prior to entering into covered transactions.” Agency Response and Corrective Action to be Taken: View of Responsible Official: The Nevada State Purchasing Department agrees with the finding. As part of Purchasing’s standard contracting procedures, and shortly after the audit findings were discussed with GFO in January 2024, the Purchasing Division commenced fulfilling the recommendations regarding provisions described in Appendix II to Part 200 that had not been consistently included in contracts as indicated below. When Purchasing leads a Request for Proposal (RFP) process and is notified - via Section 4 of the RFP Template provided to agencies utilizing Federal Awarded Funds – Purchasing ensures that all applicable federal provisions and procedures are incorporated into the solicitation, either by reference or as attachments. For state agencies conducting their own solicitation, Purchasing provides an RFP Template that requires identification of the relevant Code of Federal Regulations (CFR) to be referenced and included in the resulting contract, thereby supporting compliance with federal requirements. This corrective action (RE: provisions) has been actively in place since approximately January 2024. As part of Purchasing’s updated internal controls, and shortly after the audit finding was reported, the Purchasing Division commenced fulfilling the recommendation as indicated below regarding suspended or debarred entities. Prior to Purchasing awarding a contract, the responsible Purchasing Officer performs a SAM.gov check on the vendor in question, prints out the page indicating that the entity is not suspended or debarred and then the document is attached to the Bid in ePro (Nevada’s official online portal for government procurement), which is posted publicly. This corrective action (RE: debarred entities) has been actively in place since approximately July 2023. Department or Agency Responsible for Corrective Action Plan Agency: Department of Administration – Purchasing Division Contact: William Taylor, Administrator 515 E. Musser Street, Suite 300 Carson City, NV 89701 775-515-5173 BTaylor@admin.nv.gov

View Audit 366218

Finding 576389 (2023-029)

Material Weakness 2023

State of Nevada

NV

Subrecipient Monitoring

Audit Finding: 2023-029 Homeowner Assistance Fund: 21.026 Subrecipient Monitoring Material Weakness in Internal Control over Compliance Summary: Subawards and disbursements did not contain all the required information, an evaluation of each subrecipient’s risk of noncompliance for purposes of determ...

Audit Finding: 2023-029 Homeowner Assistance Fund: 21.026 Subrecipient Monitoring Material Weakness in Internal Control over Compliance Summary: Subawards and disbursements did not contain all the required information, an evaluation of each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring was not performed. Recommendation: Implement internal controls to ensure compliance with subrecipient monitoring requirements. Agency Response: The Nevada Housing Division (“Division”) agrees with the finding. The Division also acknowledges this is a prior year finding. The timing of the FY22 and FY23 state audits did not allow for any corrective actions to be reflected. Corrective Action: The Division established an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business in January of 2024. The internal audit and compliance committee is responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Finally, the Division received legislative approval for an Auditor 3 position that will commence in October 2025 to support fiscal and overall grant compliance. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 366218

Finding 576387 (2023-027)

Material Weakness 2023

State of Nevada

NV

Subrecipient Monitoring

Audit Finding: 2023-027 Emergency Rental Assistance Program: 21.023 Subrecipient Monitoring Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Subawards did not contain all the required information, assistance listing numbers were not communicated at the time o...

Audit Finding: 2023-027 Emergency Rental Assistance Program: 21.023 Subrecipient Monitoring Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Subawards did not contain all the required information, assistance listing numbers were not communicated at the time of disbursement, and there was not adequate subrecipient monitoring. Recommendation: Enhance internal controls to ensure compliance with subrecipient monitoring. Agency Response: The Nevada Housing Division (“Division”) agrees with the finding. The Division also acknowledges this is a prior year finding. The timing of the FY22 and FY23 state audits did not allow for any corrective actions to be reflected. Additionally, the Division would like to note, and be given consideration for, the substantive fact of the context of the time period in a pandemic, a once in a lifetime crisis that was impacting daily work and personal lives of all Nevadans, including Division staff. Corrective Action: In FY25, the Division moved ERAP to the Grants Team for management of the subrecipients and reporting. Additionally, the Division established an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business in January of 2024. The internal audit and compliance committee is responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Finally, the Division received legislative approval for an Auditor 3 position that will commence in October 2025 to support fiscal and overall grant compliance. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 366218

Finding 576384 (2023-025)

Significant Deficiency 2023

State of Nevada

NV

Subrecipient Monitoring Special Tests & Provisions HUD Housing Programs

Audit Finding 2023-025 U.S. Department of Transportation Highway Planning and Construction, 20.205 COVID-19 Highway Planning and Construction, 20.205 Special Tests and Provisions – Value Engineering Significant Deficiency in Internal Control over Compliance Summary of Finding: The Nevada Department ...

Audit Finding 2023-025 U.S. Department of Transportation Highway Planning and Construction, 20.205 COVID-19 Highway Planning and Construction, 20.205 Special Tests and Provisions – Value Engineering Significant Deficiency in Internal Control over Compliance Summary of Finding: The Nevada Department of Transportation (NDOT) is required to establish a value engineering (VE) program and ensure that a VE analysis is performed on all applicable projects. A VE analysis was not performed when required by NDOT policy because NDOT did not have adequate internal controls to ensure their VE policy was followed. Recommendation: NDOT should enhance internal controls to ensure the VE policy is followed or, if necessary, the VE policy is updated as needed and provided that it complies with federal requirements. Agency Response Does the Agency Agree with Finding: Yes Additional Comments: Current NDOT policy has a lower cost threshold (i.e. stricter) for VE analysis than the federal requirement, and the finding references and evaluated project at that lower threshold. NDOT has also had significant organizational and staffing changes since the creation of this, and many other, policies and is currently in the process of updating all agency policies. Corrective Action Action to be Taken: NDOT will update the internal policy and processes relating to VE, including roles and responsibilities and internal controls to match or exceed federal requirements and to meet agency needs and resources. Date of Completion or Estimated Completion: October 1, 2026 Contact Person: Mark Wooster, Performance Analysis Division Head, mwooster@dot.nv.gov

View Audit 366218

Finding 576289 (2023-008)

Material Weakness 2023

Dakota County

MN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.331

U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Direct Payment Award Period: 2023 Recommendation: We recommend that the County establish clear policies and procedures for formal review and approval of subrecipient monitoring checklis...

U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Direct Payment Award Period: 2023 Recommendation: We recommend that the County establish clear policies and procedures for formal review and approval of subrecipient monitoring checklists. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County already had established policies, procedures, and checklists related to subrecipient monitoring, but the selected subrecipient relationship did not have adequate, formal documentation that monitoring checklists were completed. Going forward the County will continue to train staff to follow these policies. The County has also put more resources towards its finance department’s audit unit in 2024 and 2025 to follow-up on the proper implementation of corrective action plans related to audit findings. Name of the contact person responsible for corrective action: Will Wallo, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576205 (2023-002)

None 2023

Council on American-Islamic Relations, California

CA

Subrecipient Monitoring Reporting

Corrective Actions Taken or Planned Management concurs with the finding and has already begun strengthening its reporting procedures to include the retention of submission confirmations as part of its grant documentation. Responsible person: Jackie Ramirez, Operations & Finance Associate Director ...

Corrective Actions Taken or Planned Management concurs with the finding and has already begun strengthening its reporting procedures to include the retention of submission confirmations as part of its grant documentation. Responsible person: Jackie Ramirez, Operations & Finance Associate Director Expected Implementation date: October 31, 2025.

View Audit 366115

Finding 576101 (2023-005)

Material Weakness 2023

Ministerio Buen Samaritano, Marc Marcos A. Rivera Córdova, INC

PR

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring

The Organization is in the process of updating its procurement and expenditure approval procedures and will implement training for staff involved in managing federally funded programs.

View Audit 366005

Finding 576097 (2023-001)

Material Weakness 2023

Ministerio Buen Samaritano, Marc Marcos A. Rivera Córdova, INC

PR

Subrecipient Monitoring Material Weakness Reporting § 200.510

The closing process will be improved to perform detailed reviews of the closing process and to obtain reliable and complete general ledger.

View Audit 366005

Finding 576024 (2023-002)

None 2023

City of Hartwell, Georgia

GA

Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510

Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expe...

Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: The City of Hartwell recognizes its responsibility to prepare and present an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with Uniform Guidance. To address this finding, the City will implement formal written procedures for the preparation and review of the SEFA.

View Audit 365912

Finding 576023 (2023-001)

Material Weakness 2023

City of Hartwell, Georgia

GA

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

Clean Water State Revolving Fund – ALN: 66.458 Finding: Material Weakness in Cash Management Controls Recommendation: We recommend that the City develop and implement formal, documented procedures and internal controls to ensure that federal funds are drawn only when needed and disbursed in a ti...

Clean Water State Revolving Fund – ALN: 66.458 Finding: Material Weakness in Cash Management Controls Recommendation: We recommend that the City develop and implement formal, documented procedures and internal controls to ensure that federal funds are drawn only when needed and disbursed in a timely manner in accordance with federal cash management requirements. This should include documented monitoring of the timing of drawdowns and corresponding disbursements. Action Taken: The City of Hartwell acknowledges the importance of establishing formal internal controls over federal cash management activities. In response to this finding, the City will develop and implement written policies and procedures specifically addressing the timing of federal drawdowns and subsequent disbursements. These actions are expected to mitigate the risk of future noncompliance and address the material weakness identified. SIGNIFICANT DEFICIENCY None Reported

View Audit 365912

Finding 575835 (2023-009)

Significant Deficiency 2023

County of Lycoming, Pennsylvania

PA

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2023-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the n...

Finding 2023-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Corrective Action: The Controller’s office has new procedures in place to help facilitate the year end closing process so the audit can be completed in a timely manner. Responsible for Implementing Corrective Action: Controller’s Office Anticipated Completion Date: We anticipate this to be completed in coordination with the 2026 audit.

View Audit 365806

Finding 575833 (2023-008)

Significant Deficiency 2023

County of Lycoming, Pennsylvania

PA

Subrecipient Monitoring § 200.331 § 200.521

Finding 2023-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over i...

Finding 2023-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over its subrecipients in compliance with the Uniform Guidance. Corrective Action: The Office of Financial Management will implement a process to document all subrecipient activities in compliance with the Uniform Guidance. Responsible for Implementing Corrective Action: Office of Financial Management Anticipated Completion Date: We anticipate this to be completed in coordination with the 2026 audit.

View Audit 365806

Finding 575808 (2023-005)

Significant Deficiency 2023

Fasd United Inc.

DC

Questioned Costs Subrecipient Monitoring Cash Management

The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The ...

The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The Organization accepts and understands that detailed reimbursement policies and procedures should be fully developed and implemented, and actual expenditures should be billed. The Organization believes that the actual cost of supplies allocated to the project exceeded the questioned cost. The Organization will adhere to reimbursement request policies and procedures that will be documented in a written accounting manual. The Organization agrees that the reimbursement request procedures should be performed by employees with properly segregated roles and responsibilities. While the Organization did not have enough staff to segregate all accounting responsibilities, it is continually working to define and monitor segregation policies and procedures and train employees on their duties and responsibilities to ensure that reimbursement requests and all accounting functions are properly separated

View Audit 365796 Questioned Costs: $1

Finding 575807 (2023-004)

Significant Deficiency 2023

Fasd United Inc.

DC

Questioned Costs Subrecipient Monitoring

The Organization corrected the finding prior to the audit and will continue to use the 10% de minimis indirect rate until it receives a government approved rate. The Organization allows that the indirect costs charged to the grant exceeded the maximum allowed under the grant. The Organization unders...

The Organization corrected the finding prior to the audit and will continue to use the 10% de minimis indirect rate until it receives a government approved rate. The Organization allows that the indirect costs charged to the grant exceeded the maximum allowed under the grant. The Organization understood that it could charge a higher initial provisional indirect rate, reflecting the Organization’s actual rate of allowable indirect costs, as stated in the subrecipient agreement while a negotiated indirect cost rate was pending. As the negotiated rate was not completed, The Organization understands that the initial provisional rate was not applicable and the 10% de minimis rate applies from the inception of the award agreement. The Organization will charge the de minimis indirect rate to the project until a federally negotiated rate agreement is approved by the government

View Audit 365796 Questioned Costs: $1

Corrective Action Plans

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