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Corrective Action Plans

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Big Brothers Big Sisters of Central Ohio, Inc. & Subsidiaries
OH
Subrecipient Monitoring Cash Management Reporting
Finding Number: 2024-001 Condition: The Organization failed to submit monthly reimbursement requests to the Franklin County Department of Job and Family Services by their due dates during the year ended June 30, 2024. Planned Corrective Action: The Organization, effective the anticipated completio...
Finding Number: 2024-001 Condition: The Organization failed to submit monthly reimbursement requests to the Franklin County Department of Job and Family Services by their due dates during the year ended June 30, 2024. Planned Corrective Action: The Organization, effective the anticipated completion date cited in prior year CAP plan, 4/30/2024, has implemented system and process improvements to ensure timely submission. The Organization has and will continue to maintain appropriate staffing level and sufficient training to ensure timely submission. This plan does not account for circumstances beyond BBBSCO’s control such as timing of funding approval from Franklin County. Non-controllable delays will be documented by BBBSCO and reports submitted in a reasonable amount of time following approval. Contact Person Responsible for Corrective Action: Elizabeth Martinez, President and CEO Anticipated Completion Date: January 31, 2025
View Audit 341106
Finding 521129 (2024-004)
Material Weakness 2024
Sheridan Community Schools
IN
Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303
FINDING 2024-004 Finding Subject: Child Nutrition Cluster (School Lunch) – Suspension and Debarment Summary of Finding: One of the vendors tested did not have documentation showing that the school corporation had verified they were not suspended or debarred before entering into a covered transaction...
FINDING 2024-004 Finding Subject: Child Nutrition Cluster (School Lunch) – Suspension and Debarment Summary of Finding: One of the vendors tested did not have documentation showing that the school corporation had verified they were not suspended or debarred before entering into a covered transaction. Contact Person Responsible for Corrective Action: Robin Popejoy Contact Phone Number and Email Address: 317.758.4172 – rpopejoy@sheridan.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Café Direction will check SAM.gov to ensure the vendor is not suspended or debarred before proceeding with any transactions. Anticipated Completion Date: January 2025
View Audit 341082
Finding 521104 (2024-003)
Material Weakness 2024
City of Auburn
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Planned Corrective Action: The City is aware it needs a contract administration process to capture the status of vendors prior to entering into a contract. The drafting of a procedure will include this component. Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Gretchen Joh...
Planned Corrective Action: The City is aware it needs a contract administration process to capture the status of vendors prior to entering into a contract. The drafting of a procedure will include this component. Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Gretchen Johnson, Finance Director
View Audit 341029
Finding 521072 (2024-002)
Material Weakness 2024
Brown County Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Ot...
Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation’s roof. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $467,094. Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812.988.6601 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Brown County Schools will require notification of certified payroll reviews be sent to us with the monthly work updates after the contractor has reviewed them for accuracy and compliance with prevailing wage requirements. Anticipated Completion Date: Immediately upon the completion of the audit.
View Audit 340994
Finding 521071 (2024-003)
Material Weakness 2024
Brown County Schools
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($397,392 and $294,138, respectively) did not agree to the underlying expenditure records ($498,259 and $1,509,413, respectively, for the period of July 1, 2021 through June 30, 2022). Additionally, we noted that the ESSER II and ESSER III amounts reported on the Year 4 report ($400,501 and $294,129, respectively) did not agree to the underlying expenditure records ($412,324 and $287,065, respectively, for the period of July 1, 2022 through June 30, 2023). We noted that the 195 number of Full-time equivalent (FTE) positions on September 30, 2023 on the second report did not agree to the underlying records supporting number of 274 Full-time equivalent (FTE) positions on September 30, 2023. Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812.988.6601 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will have someone other than the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Anticipated Completion Date: Immediately upon the completion of the audit.
View Audit 340994
Finding 521069 (2024-001)
Material Weakness 2024
Northwestern Michigan College
MI
Student Financial Aid Subrecipient Monitoring Material Weakness
Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: While the College has documented procedures in place for the disbursement of federal funds and required post-disbursement notifications to students, the College did no...
Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: While the College has documented procedures in place for the disbursement of federal funds and required post-disbursement notifications to students, the College did not properly send a post-disbursement notification to 591 out of 659 students who received federal financial aid loans in Fall 2023. The College will adjust its internal processes to ensure all students who receive federal loans are sent post-disbursement email notifications by performing a weekly review of the report that generates a names list of students that are receiving federal loans. If names exist on the report, a verification in the student record will be conducted to be sure the email was sent. After further investigation, all 608 students that received federal loans in spring semester 2024 and all 56 students in summer of 2024 received a post-disbursement notification. Contact person responsible for corrective action: Lisa Eiden, Director of Student Financial Services Anticipated Completion Date: Immediately
View Audit 340980
Finding 521058 (2024-004)
Significant Deficiency 2024
Wagner Community Memorial Hospital
SD
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Test and Provisions Finding Summary: The Hospital’s reserve account is fully funded per the requirements in the loan resol...
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Test and Provisions Finding Summary: The Hospital’s reserve account is fully funded per the requirements in the loan resolution security agreement. However, there is no documented secondary monitoring of the reserve balance as compared to the required minimum reserve balance. Responsible Individuals: Joshua Christensen, CFO Corrective Action Plan: The reserve account balance is monitored at each of the bi-monthly board of directors’ meetings. This review will include the current reserve account balance, the required minimum reserve account balance and a calculation to show the current balance is within compliance. The review and approval by the board of directors will be documented within the board minutes. Anticipated Completion Date: December 2024
View Audit 340965
Finding 521056 (2024-005)
Material Weakness 2024
Weld County School District Re-1
CO
Subrecipient Monitoring Cash Management Material Weakness
Weld County School District RE-1 is a small rural district with limited personnel resources across the district including the Finance Department. The district worked to set up a formalized review process for grant budgets and expenditures charged to grants. The district was able to implement the pro...
Weld County School District RE-1 is a small rural district with limited personnel resources across the district including the Finance Department. The district worked to set up a formalized review process for grant budgets and expenditures charged to grants. The district was able to implement the process at the end of FY24. The district will continue to use and review this process and refine it through FY25 and FY26.
View Audit 340957
Finding 521043 (2024-003)
Significant Deficiency 2024
North Fork Area Transit
NE
Equipment & Real Property Management Subrecipient Monitoring § 200.313
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization will update its property records to include all required information. Additionally, the Organization plans to document its performance of a physical inventory count and related reconcili...
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization will update its property records to include all required information. Additionally, the Organization plans to document its performance of a physical inventory count and related reconciliation on an annual basis. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date June 30, 2025
View Audit 340916
Cedar Rapids Community School District
IA
Subrecipient Monitoring Special Tests & Provisions
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Identifying Number: 2024-001 Finding: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a...
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Identifying Number: 2024-001 Finding: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that transferred out, the District must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. The District did not maintain official written documentation to support the removal of students from the cohort during fiscal year 2024. Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students at the time of initial review. Corrective Actions Taken and Planned: 1. The District has already obtained and provided the appropriate documentation for the majority of the students in question. 2. Moving forward, the District will implement procedures to ensure compliance with the Elementary and Secondary Education Act of 1965 requirements for cohort tracking, which allows student removal only when: ○ There is written documentation of transfer to another school/educational program ○ There is documentation of emigration to another country ○ There is documentation of transfer to a prison or juvenile facility ○ There is documentation that the student is deceased Contact Person Responsible: Name: Orsolya Cypert Title: Chief Data Officer Department: Office of Data Analytics, Digital Innovation, and Strategic Communications
View Audit 340829
Finding 520883 (2024-002)
Significant Deficiency 2024
Shawmet Homes, Inc.
MO
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Recommendation: The Organization should review of its operating and maintenance policies and procedures, as well as review by the individuals monitoring the operating and maintenance of the property, to ensure that the necessary documentation showing that resident problems or concerns were responded...
Recommendation: The Organization should review of its operating and maintenance policies and procedures, as well as review by the individuals monitoring the operating and maintenance of the property, to ensure that the necessary documentation showing that resident problems or concerns were responded to in a timely manner is being completed. View of Responsible Officials and Corrective Actions: Shawmet Homes, Inc. has, and will continue to complete problems or concerns raised by tenants, and only failed to document timely completion within in our management system. The Organization has reviewed its staffing and implemented training, and periodic reviews of the work order system, to ensure that the documentation is being completed timely.
View Audit 340740
Concordia College
MN
Subrecipient Monitoring
Corrective Action Plan August 23, 2024 Finding 2024-001: Reporting Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) requires institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). In 2021, the Federal Trade Commi...
Corrective Action Plan August 23, 2024 Finding 2024-001: Reporting Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) requires institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). In 2021, the Federal Trade Commission issued final regulations that altered the current required elements of an information security program and added several new elements. Under the regulations, institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The written information security program for institutions must address all elements that apply. The elements for the information security programs set forth in this section 16 CFR 314.4 are high-level principles that set forth basic issues the programs must address, and do not prescribe how they will be addressed. Condition: The College does not have a written information security program that addresses all elements that apply. Cause: The College’s procedures and processes in place specific to GLBA did not have written documentation of all required elements. Effect: Failure to comply with the requirements of GLBA standards puts the College at risk of compromising consumer, nonpublic personal information. Corrective Action Planned: The College does have a written information security program but does not currently have it in the format recommended by the auditors. The College will update the documentation of all required elements, specific to GLBA, following the auditors template. Anticipated Completion Date: October 16th, 2024 Name(s) of Contact Person(s) Responsible for Corrective Action: Erik Ramstad Executive Director Information Technology
View Audit 340680
Finding 520793 (2024-003)
Significant Deficiency 2024
Central District Health Department
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Views of Responsible Officials The Health Department agrees with this finding. Corrective Action Plan The Health Department will establish a system of internal controls to identify grants which do not allow the reimbursement of indirect costs. After the auditor brought forth this instance of noncomp...
Views of Responsible Officials The Health Department agrees with this finding. Corrective Action Plan The Health Department will establish a system of internal controls to identify grants which do not allow the reimbursement of indirect costs. After the auditor brought forth this instance of noncompliance, the Health Department immediately contacted the Nebraska Department of Health and Human Services to establish a plan for corrective action. Name of Responsible Individual Teresa Anderson, Health Director Anticipated Completion Date January 31, 2025
View Audit 340597 Questioned Costs: $1
Finding 520780 (2024-001)
Significant Deficiency 2024
Town of Hooksett
NH
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The Town acknowledges the need to formalize written policies and procedures to comply with Uniform Guidance requirements. We are in the process of developing and implementing comprehensive policies addressing all...
Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The Town acknowledges the need to formalize written policies and procedures to comply with Uniform Guidance requirements. We are in the process of developing and implementing comprehensive policies addressing allowable costs, employee travel, cash management, equipment and inventory, procurement, and subrecipient monitoring. Name of Contact Person and Completion Date: Name 1: Christine Tewksbury Name 2: Anticipated Completion Date – March 2025
View Audit 340575
Finding 520751 (2024-002)
Significant Deficiency 2024
Loogootee Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.303 § 200.328
The Corporation will have a secondary review process in place to assure the information and timeline are correct before submission.
The Corporation will have a secondary review process in place to assure the information and timeline are correct before submission.
View Audit 340471
Finding 520743 (2024-001)
Material Weakness 2024
Loogootee Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
1. Anytime funds from Impace Aid are used for construction projects the Davis - Bacon wage rate requirements will be monitored. 2. An effective internal control system will be put in place.
1. Anytime funds from Impace Aid are used for construction projects the Davis - Bacon wage rate requirements will be monitored. 2. An effective internal control system will be put in place.
View Audit 340471
Finding 520742 (2024-001)
Significant Deficiency 2024
Town of Woodbury, Connecticut
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar...
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Teresa Augustine, Interim Fiscal Officer, (203) 263-2449. Projected Completion Date: December 31, 2024.
View Audit 340470
Industrial Development Authority of the City of Danville, Virginia
VA
Subrecipient Monitoring Reporting
CORRECTIVE ACTION PLAN January 27, 2025 The Industrial Development Authority of Danville, Virginia, respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 828 Main Street; Su...
CORRECTIVE ACTION PLAN January 27, 2025 The Industrial Development Authority of Danville, Virginia, respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 828 Main Street; Suite 1401 Lynchburg, Virginia 24504 Audit period: June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS - FINANCIAL STATEMENT AUDIT 2014-001: Segregation of Duties - Material Weakness Condition: An important aspect of any internal control system is the segregation of duties. Not all duties at the Authority have been adequately segregated. In an ideal system, no individual would perform more than one duty in connection with any transaction or series of transactions. With limited staff, sufficiently separating duties can be difficult or even impossible. As with all areas of internal control, management and those charged with governance should make careful decisions about the cost versus benefit of any control. Criteria: Segregation of duties should be maintained for financial transactions or series of transactions. Cause: The Authority has limited staff and is unable to adequately separate duties. Effect: The lack of adequate separation of duties results in creating the opportunity of the Authority to inappropriately process and record transactions. Recommendation: Management should continue to take steps to eliminate performance of conflicting duties where possible or to implement effective compensating controls. Views of Responsible Officials and Planned Corrective Action: The Authority’s management will continue to evaluate possible actions and take steps where feasible. 2024-002: Commonwealth of Virginia Disclosure Statements Condition: One Industrial Development Authority board member filed a statement of economic interest as requires by the Code of Virginia after the February 1, 2024 deadline. Recommendation: Steps should be taken to ensure that these statements are filed and done so in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Authority concurs with the recommendation and has discussed the importance of a timely filing with the related board member. 2024-003: Coronavirus State and Local Fiscal Recovery Fund – ALN #21.027, Reporting Condition: The Authority did not file the required reports by the due date. Criteria: Under the requirements in the contract with the pass-through entity, the Authority is required to provide quarterly progress reports. Cause: The Authority does not have a process in place to ensure reports are filed timely. Effect: The lack of timely reports results in the Authority being out of compliance with reporting requirements of the pass-through entity. Recommendation: Steps should be taken to ensure that these reports are filed and in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Authority concurs with the recommendation and has discussed the matter with those responsible for filing the quarterly progress reports. All progress reports were filed, just not by the prescribed due date. This will likely be a finding in the next fiscal year audit as corrective measures were not implemented early enough to ensure timely filings of the first reports for the new year. If the Federal Audit Clearinghouse has questions regarding this plan, please call Michael Adkins, Chief Financial Officer at 434.799.5185. Sincerely yours, Michael L. Adkins Chief Financial Officer
View Audit 340410
Finding 520654 (2024-001)
Significant Deficiency 2024
Town of Sprague
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awa...
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Cheryl Blanchard, First Selectman, (860) 822-3000. Projected Completion Date: December 31, 2024.
View Audit 340341
Finding 520636 (2024-002)
Material Weakness 2024
Ste. Genevieve Co. R-II School District
MO
Procurement, Suspension & Debarment Subrecipient Monitoring
Name of Contact Person: Paul Taylor, Superintendent. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporting...
Name of Contact Person: Paul Taylor, Superintendent. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporting documentation of the verification of the vendor's status. Corrective Action: We will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately.
View Audit 340318
Finding 520614 (2024-008)
Material Weakness 2024
Harmony Area School District
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Action Taken: Management agrees with the recommendations. The management team involved with grants will work to modify and improve the current procedures and will implement the controls surrounding grant compliance, from the application process through final reporting. The team will also continue to...
Action Taken: Management agrees with the recommendations. The management team involved with grants will work to modify and improve the current procedures and will implement the controls surrounding grant compliance, from the application process through final reporting. The team will also continue to work to enhance our grant monitoring, including resuming management team meetings to keep everyone abreast of the status of grants. In addition, we will begin to gradually involve the new business office employee in grant reporting to improve on compliance with grant reporting requirements.
View Audit 340240
Finding 520608 (2024-006)
Material Weakness 2024
Harmony Area School District
PA
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring
Action Taken: Management agrees with the recommendations. The procedures in the business office will be modified and internal controls followed to ensure that payments based on quotes are prohibited. The business office staff will be more involved in the cash/accounts payable function and will be ed...
Action Taken: Management agrees with the recommendations. The procedures in the business office will be modified and internal controls followed to ensure that payments based on quotes are prohibited. The business office staff will be more involved in the cash/accounts payable function and will be educated on proper accounting principles. If an error is discovered by the staff, the business manager will be notified and the error documented and corrected in a timely manner. Controls will include a two-person monitoring of cash/accounts payable.
View Audit 340240
Harmony Area School District
PA
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Action Taken: Management agrees with the recommendations. The unique situation with the COVID-19 funding, coupled with shifts in the business manager’s duties over the last few years and the staff retirement has resulted in grant report filings becoming a lower priority. The management team will wor...
Action Taken: Management agrees with the recommendations. The unique situation with the COVID-19 funding, coupled with shifts in the business manager’s duties over the last few years and the staff retirement has resulted in grant report filings becoming a lower priority. The management team will work together and will resume management team meetings to determine and monitor the duties for which each is responsible. Strides have been made in this regard, as the principals have become involved in Federal program training, budgeting, and scheduling. Although the aforementioned report submissions are delinquent and funding was suspended, some filings have been completed, and certain payments are forthcoming. However, management will begin to gradually involve the new business office employee in grant reporting to improve on compliance with grant reporting requirements.
View Audit 340240
Finding 520596 (2024-001)
Significant Deficiency 2024
Nebraska Aids Project, Inc.
NE
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
U.S. Department of Health and Human Services, Pass-through Programs from: Nebraska Department of Health and Human Services and the Iowa Department of Health and Human Services HIV Care Formula Grants, AL #93.917 Award No. 24X07HA00042, 24X07HA00041, 5884HC14 Award Periods: April 1, 2023 to March 31,...
U.S. Department of Health and Human Services, Pass-through Programs from: Nebraska Department of Health and Human Services and the Iowa Department of Health and Human Services HIV Care Formula Grants, AL #93.917 Award No. 24X07HA00042, 24X07HA00041, 5884HC14 Award Periods: April 1, 2023 to March 31, 2024 and April 1, 2024 to March 31, 2025 Eligibility: Significant Deficiency in Internal Control over Compliance Finding Summary: For 1 of 25 program participants selected for testing from the State of Nebraska, the participant file was missing documentation of HIV status. For 1 of 13 program participants selected for testing from the State of Iowa, the participant file was missing documentation for the annual recertification. Responsible Individuals: Brent Koster, Executive Director Corrective Action Plan: Procedures will be developed to ensure proper eligibility determinations are maintained in the file. Additionally, recertifications will be completed timely and documentation maintained in the file. Anticipated Completion Date: June 2025
View Audit 340211
Finding 520434 (2024-002)
Significant Deficiency 2024
Board of Education of Allegany County
MD
Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions
The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide the prevailing wage requirements within the contracts. Going forward when federal funds are utilitized for construction...
The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide the prevailing wage requirements within the contracts. Going forward when federal funds are utilitized for construction projects, management will reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
View Audit 340104
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