Corrective Action Plans

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Effective June 1, 2024, DHCS reinstated county performance standards and reintroduced Focused Reviews. As outlined in All County Welfare Directors Letter (ACWDL) 24-17—Enhancing County Medi-Cal Eligibility Performance, DHCS will resume monitoring county performance and timeliness standards. County p...
Effective June 1, 2024, DHCS reinstated county performance standards and reintroduced Focused Reviews. As outlined in All County Welfare Directors Letter (ACWDL) 24-17—Enhancing County Medi-Cal Eligibility Performance, DHCS will resume monitoring county performance and timeliness standards. County performance standards measure the timeliness of county actions, while Focused Reviews evaluate both timeliness and accuracy of county determinations related to Medi-Cal applications, redeterminations, and Medi-Cal Eligibility Data System (MEDS) Alert processing. All counties will participate in a Focused Review on a biennial, rotating basis. Through the reinstatement of county performance standards and Focused Reviews, DHCS can identify and address eligibility concerns, such as the proper use of aid codes, and work with counties through the corrective action plan process to address staff training to ensure correct eligibility determinations for all Medi-Cal programs, including pregnancy programs. Estimated Implementation Date: Fully Implemented Contact: Sarah Crow, Medi-Cal Eligibility Division, Division Chief Harold Higgins, Medi-Cal Eligibility Division, Branch Chief Amy Halim, Medi-Cal Eligibility Division, Section Chief
In response to the previous audit finding, CDPH submitted the required risk assessment as of January 2025, along with supporting documentation. Moving forward, CDPH will establish formal procedures to ensure that all required federal award information – such as the Assistance Listings Number, Title,...
In response to the previous audit finding, CDPH submitted the required risk assessment as of January 2025, along with supporting documentation. Moving forward, CDPH will establish formal procedures to ensure that all required federal award information – such as the Assistance Listings Number, Title, and FAIN – is clearly identified in all agreements with subrecipients. Estimated Implementation Date: March 2026 Contact: • Melissa Relles • Assistant Deputy Director • Center for Preparedness and Response
On November 25, 2025, it was brought to the attention of DLA that significantly more Assistance Listing Numbers (ALNs) have been created to correlate to specific programs awarded by FHWA. While the Caltrans Division of Local Assistance does not have the capacity to electronically identify the ALNs, ...
On November 25, 2025, it was brought to the attention of DLA that significantly more Assistance Listing Numbers (ALNs) have been created to correlate to specific programs awarded by FHWA. While the Caltrans Division of Local Assistance does not have the capacity to electronically identify the ALNs, the Caltrans Office of Federal Resources (OFR) owns the database that DLA uses to process federal requests for authorizations. By January 31, 2026, DLA and OFR will meet with FHWA to determine how they may transmit the ALN into Caltrans’ database. By June 30, 2026, the DLA will determine how to upload the data into the program supplement agreement or finance letter, which will be transmitted to subrecipients. Estimated Implementation Date: 6/30/2026 Contact: Dee Lam, Division of Local Assistance
The EDD has policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the employee did not follow the proper procedure to include the penalty...
The EDD has policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the employee did not follow the proper procedure to include the penalty. EDD accepts this oversight and is committed to reviewing its applicable policies and procedures to ensure they are clear, and the penalty requirements are emphasized. Regarding internal controls, EDD leverages a process known as the Field Office Basic Evaluation System (FOBES). This process includes a standardized form that is utilized by leadership to evaluate the quality of their employees’ work on a variety of processes, including overpayment processing. EDD continues to review and modernize the existing assessment form and FOBES process to ensure effectiveness and consistency while evaluating employee compliance with policies and procedures Estimated Implementation Date: Currently Implemented Contact: Diane Underwood, Division Chief, Unemployment Insurance Branch, California Employment Development Department
Recognizing that the finding does not include any questioned costs, EDD agrees with the recommendation as it relates to the need for a formal reconciliation process between the U.S. DOL (DOL) ETA Financial Report, form ETA-9130 (ETA-9130) and the general ledger. EDD will take steps to formally docum...
Recognizing that the finding does not include any questioned costs, EDD agrees with the recommendation as it relates to the need for a formal reconciliation process between the U.S. DOL (DOL) ETA Financial Report, form ETA-9130 (ETA-9130) and the general ledger. EDD will take steps to formally document the process, including roles and responsibilities, a more regular reconciliation schedule and a plan to resolve variances with documented approvals. Also, as recommended, updates will be made to financial reporting procedures and staff that are part of this process will receive training. Estimated Implementation Date: June 2026 Contact: Diane Underwood, Division Chief, Unemployment Insurance Branch, California Employment Development Department
Cal OES agrees with CLA's recommendation. Cal OES Grants Management which oversees Crime Victim Assistance funds has revised its existing FFATA reporting procedures and has taken several actions to strengthen internal controls and ensure staff are fully trained to maintain compliance with all FFATA ...
Cal OES agrees with CLA's recommendation. Cal OES Grants Management which oversees Crime Victim Assistance funds has revised its existing FFATA reporting procedures and has taken several actions to strengthen internal controls and ensure staff are fully trained to maintain compliance with all FFATA reporting requirements. In March of 2025, Cal OES Grants Management centralized FFATA reporting responsibilities and are currently under the purview of the Grants Management Support (GMS) Unit. Cal OES Grants Management also implemented the Grants Centralized System (GCS) which automates the grant application process and assists in generating required FFATA data effective Fiscal Year 2024-2025. In addition, in March of 2025, the Cal OES GMS Unit was provided a comprehensive FFATA training course to ensure staff understand the federal reporting requirements and provided the updated FFATA Reporting Guide Standard Operating Procedure (SOP) (attachment #1). The FFATA Reporting Guide SOP outlines steps for collecting subrecipient data, preparing reports, and submitting reports within the required time frames. Furthermore, FFATA reporting is now performed by Cal OES GMS Unit analysts and is reviewed and approved by their respective unit leads and manager to verify accuracy and complete reporting. Estimated Implementation Date: Implemented Contact: • Negin Sabbaghian, Chief • Grants Processing Division • Compliance Processing Section • Grants Management • California Governor's Office of Emergency Services
Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...
Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025
Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...
Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025
The County Clerk working alongside the County Treasurer will use the recommendations from the auditors to implement internal controls to ensure that the accuracy of the SEFA expenditures is correctly reported.
The County Clerk working alongside the County Treasurer will use the recommendations from the auditors to implement internal controls to ensure that the accuracy of the SEFA expenditures is correctly reported.
We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
Finding Reference Number: 2024‐002 Description of Finding: During the audit of capital assets, it was noted that the Town did not establish a complete reconciliation process between (1) governmental fund capital outlay postings, (2) government-wide fixed-asset adjustments, and (3) the detailed const...
Finding Reference Number: 2024‐002 Description of Finding: During the audit of capital assets, it was noted that the Town did not establish a complete reconciliation process between (1) governmental fund capital outlay postings, (2) government-wide fixed-asset adjustments, and (3) the detailed construction in progress and capital assets tracking schedules. Statement of Concurrence or Nonconcurrence: Capital Assets had adjustments. Corrective Action: The audit period occurred during a significant organizational transition. Much of the Finance team was newly hired, and the department was operating without full historical knowledge of several complex, multi-year capital projects. At the same time, the Town was implementing a new account structure and adapting to revised financial coding practices. These overlapping changes created temporary gaps in continuity, processing, and reconciliation workflows as staff worked to integrate new systems while learning inherited project histories. The Town will implement a formalized, multi-layer reconciliation process that ensures capital activity is consistently captured, reviewed, and aligned across all reporting levels. Actions include: • Establishing standardized quarterly and year-end reconciliation procedures linking capital outlay expenditures, fixed-asset journal entries, and construction-in-progress schedules. • Updating internal workflows to ensure all capital project costs are reviewed, reconciled, and recorded in the asset management system in a timely manner. • Developing crosswalk worksheets that map fund-level postings to government-wide adjustments and detailed project schedules. • Reconciling Finance’s capital activity and CIP summaries with Public Works’ projecttracking reports as a required secondary review to validate accuracy, confirm project status, and ensure costs are aligned across departments. • Providing additional training to staff responsible for capital asset accounting to strengthen understanding of GASB reporting requirements and reconciliation expectations. • Engaging outside consultants, as needed, to assist with initial setup, staff training, and quality-assurance reviews during the transition. Name of Contact Person: Aimee Beleu, Finance Director, (530) 872-6291, abeleu@townofparadise.com Projected Completion Date: March 1, 2026
VIEWS OF RESPONSIBLE OFFICIALS We will working to establish an effective flow of communication between financial matters, including the budgetary area, and the programmatic area of infrastructure projects. This action will validate the information before submitting it to COR3. IMPLEMENTATION DATE Ma...
VIEWS OF RESPONSIBLE OFFICIALS We will working to establish an effective flow of communication between financial matters, including the budgetary area, and the programmatic area of infrastructure projects. This action will validate the information before submitting it to COR3. IMPLEMENTATION DATE March 31, 2026 RESPONSIBLE PERSON Budget Manager, Finance Director and Program Manager
VIEWS OF RESPONSIBLE OFFICIALS In response to the Audit finding related to maintaining adequate records the Department will implement and follow up on previous Correction Actions Plans in order to complete the requirements. 1. The Department will maintain adequate accounting records related to the f...
VIEWS OF RESPONSIBLE OFFICIALS In response to the Audit finding related to maintaining adequate records the Department will implement and follow up on previous Correction Actions Plans in order to complete the requirements. 1. The Department will maintain adequate accounting records related to the federal programs and properly keep records accessible for each program. And updated SOP was drafted and is pending final review by the Federal Agency (EPA) to implement. 2. The Department drafted a new internal control implementation/Review/Monitoring process in order to resolve the systemic internal controls issues. Specific Work Plan and implementation will be started once final approvals of the aforementioned documents. IMPLEMENTATION DATE June 30, 2026 RESPONSIBLE PERSON Finance Director
Finding 2024-241: The Division did not verify that vendors receiving payments from the Rehabilitation Services – Vocational Rehabilitation Grants to States program, were not suspended or debarred prior to making federal grant payments. Related to Prior Finding: N/A Agency’s view: Agree 5.1 Correctiv...
Finding 2024-241: The Division did not verify that vendors receiving payments from the Rehabilitation Services – Vocational Rehabilitation Grants to States program, were not suspended or debarred prior to making federal grant payments. Related to Prior Finding: N/A Agency’s view: Agree 5.1 Corrective Action Plan: Policy Development and Alignment: Revise the Division’s procurement and grant management procedures to include mandatory ongoing verification and documentation of suspension and debarment status for all vendors involved in covered transactions. 5.2 Systematic Verification Process: Implement a standardized process to verify vendor eligibility by: 5.2.1 Checking the System for Award Management (SAM.gov) exclusion list. 5.2.2 Retaining a copy of the verification record or certification in the procurement or vendor file. 5.2.3 Incorporating a suspension/debarment verification clause into agreements, contracts, authorizations for purchase, and purchase orders. 5.3 Ongoing Monitoring: Establish a control to periodically re-verify vendor status at least annually to identify changes in eligibility after the initial onboarding. 5.4 Training and Accountability: Provide training to all fiscal staff on: 5.4.1 Federal suspension and debarment requirements. 5.4.2 Verification methods and documentation expectations. 5.4.3 Proper retention of evidence. 5.4.4 Compliance Reviews: Implement periodic internal compliance reviews to ensure continued adherence to suspension and debarment verification requirements. Anticipated Corrective Action Date: 04/01/2026 Responsible for Corrective Action: Eric Bjork, Fiscal Officer
Finding 2024-231: Supporting documentation for subrecipient risk assessments for the Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises program was not available for review. Related to Prior Finding: 2023-222 Agency’s Vi...
Finding 2024-231: Supporting documentation for subrecipient risk assessments for the Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises program was not available for review. Related to Prior Finding: 2023-222 Agency’s View: The Department Agrees with this Finding Corrective Action: The Division of Public Health updates its standard operating procedures annually and communicates updates to staff. The DPH Federal Compliance Officer is conducting monthly trainings to cover all required steps in the process and will begin conducting mini audits in calendar year 2026 to ensure all steps are being followed consistently. Anticipated Corrective Action Date: 5/1/2026 Responsible for Corrective Action: Traci Berreth, Division Administrator traci.barreth@dhw.idaho.gov 208-334-5774
Finding 2024-221: The Division of Medicaid did not document the review and approval of the audited financial reports of the Managed Care Organizations (MCO). Related to Prior Finding: 2023-224 Agency’s View: The Department Agrees with this Finding. Corrective Action: The division has signed and MOU ...
Finding 2024-221: The Division of Medicaid did not document the review and approval of the audited financial reports of the Managed Care Organizations (MCO). Related to Prior Finding: 2023-224 Agency’s View: The Department Agrees with this Finding. Corrective Action: The division has signed and MOU with the Department of Insurance to review audited financial reports. The first reports will be sent to the Division of Insurance December 2025 with the exception of the Magellan report which is will be sent to the Division of Insurance in January 2026 as they are finalizing their report currently. Anticipated Corrective Action Date: 1/31/2026 Responsible for Corrective Action: Alex Scott, Program Bureau Chief, Medicaid alex.scott@dhw.idaho.gov 208-364-1928
Finding 2024-215: The Department did not document subrecipient risk assessments or ensure subrecipient audits were received for the Coronavirus State and Local Fiscal Recovery Fund. Related to Prior Finding: 2023-206 Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in th...
Finding 2024-215: The Department did not document subrecipient risk assessments or ensure subrecipient audits were received for the Coronavirus State and Local Fiscal Recovery Fund. Related to Prior Finding: 2023-206 Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures. Along with these changes, the grants and contracts teams have been combined to help with oversight and consistency. This is particularly valuable when contracting or procuring goods or services with grant or federal funds. The Department created a Subrecipient Monitoring Policy that will be implemented by the end of this calendar year, December 31, 2025. This policy includes a risk assessment checklist that will be used prior to issuing a subaward. The results of the risk assessment, the overall risk level, and the level of monitoring will be included in the subaward agreement. The risk assessment and the process will be documented with each subaward request. Anticipated Corrective Action Date: December 31, 2025 Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov
Finding 2024-213: The Department did not have documentation to support the verification that grant subrecipients were not suspended or debarred. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gap...
Finding 2024-213: The Department did not have documentation to support the verification that grant subrecipients were not suspended or debarred. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures. Along with these changes, the grants and contracts teams have been combined to help with oversight and consistency. This is particularly valuable when contracting or procuring goods or services with grant or federal funds. The agency utilizes a routing slip or checklist that includes a suspension and debarment check, which will be used and reviewed prior to entering into a covered transaction. This check will be done, and documented, regardless of whether the solicitation is through our Department, or the State Division of Purchasing. Anticipated Corrective Action Date: December 31, 2025. Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov
Finding 2024-210: The Department did not complete sufficient subrecipient monitoring for the Individuals with Disabilities Education Act (IDEA) program during fiscal year 2024. Related to Prior Finding: N/A Agency’s view: Disagree Corrective Action Plan: Although the Department agrees that not as ma...
Finding 2024-210: The Department did not complete sufficient subrecipient monitoring for the Individuals with Disabilities Education Act (IDEA) program during fiscal year 2024. Related to Prior Finding: N/A Agency’s view: Disagree Corrective Action Plan: Although the Department agrees that not as many LEAs were monitored as might normally be in a given year, the Department is on track to have monitoring activities completed for all LEAs within the five-year cycle and in accordance with the US Department of Education’s six-year cycle. There is no statute that states a certain amount of monitoring must take place each year. Rather, states are required to monitor all LEAs within a six-year period. In Office of Special Education Programs (OSEP) QA 23-01, State General Supervision Responsibilities under Parts B and C of the IDEA, it states: “States should ensure all LEAs or EIS programs are monitored at least once within the six-year cycle of the State’s SPP/APR, presumptively implementing a reasonable timeframe for monitoring.” (See also Q A-11). The special education fiscal monitoring process includes robust written policies and procedures to meet federal requirements, and the Department underwent thorough federal on-site monitoring by OSEP in FY 2024 and passed without any fiscal findings. The LEA fiscal monitoring is assigned and takes place throughout the state fiscal year. The Department has completed or is in the process of completing 88 LEA monitors for the first three years in the cycle before the end of calendar year 2025. Corrective actions will be forthcoming, and LEAs have 365 days to complete any state monitoring and enforcement corrective actions under 34 CFR 300.600(e). This program-specific rule complements the Uniform Grant Guidance of 2 CFR 200.332(d) in which passthrough entities (SEAs) “must ensure subrecipients take ‘timely and appropriate action’ to correct deficiencies.” The Department is currently transitioning to year four of the five-year cycle for FY 2025-26 (reviewing FY 2024-25 records). With the support of five contracted staff, 60 LEAs are scheduled between December 2025 and June 2026 to review FY 2024-25 fiscal records (made available in November 2025 when CPA audits are due to the state). The Department is also continuing to close out corrective action plans for LEAs from prior reviews. Year five (FY 2026-27) of the cycle will evaluate the FY 2025-26 fiscal records of remaining LEAs. Those LEAs will not be available to monitor until November 2026 when LEA CPA audits are finalized and available. The Department will conduct those reviews in FY 2026-27 (after November 2026). The Department will continue to conduct other monitoring activities throughout the year for all LEAs including through claim reimbursement reviews, the annual IDEA Part B Application, and the risk assessment activities in alignment with Idaho’s Special Education System of General Supervision. Anticipated Corrective Action Date: Fall 2025 Responsible for Corrective Action: Gideon Tolman Chief Financial Officer gtolman@sde.idaho.gov 208-332-6874
Finding 2024-207: The summary schedule of prior findings required by Uniform Guidance did not accurately include all information required by section 2 CFR 200 511(b). Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The State Controller’s Office acknowledges and agrees with...
Finding 2024-207: The summary schedule of prior findings required by Uniform Guidance did not accurately include all information required by section 2 CFR 200 511(b). Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The State Controller’s Office acknowledges and agrees with this finding. The office will work closer with the agencies to ensure we get the same information provided to the auditors and have the correct statuses along with the needed information when not corrected. The office will also dedicate a position to the findings follow up and corrective action plans from other agencies. Anticipated Corrective Action Date: The State Controller’s Office will complete the corrective actions by June 30, 2025. Responsible for Corrective Action: Tiffini LeJeune Phone: 208-334-3100 tlejeune@sco.idaho.gov 700 West State St., Fl. 5 Boise, ID 83720
Finding 2024-206: The Department did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA) Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Multiple RFPs were issued to obtain subject matter experts support for Grant Accounting Su...
Finding 2024-206: The Department did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA) Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Multiple RFPs were issued to obtain subject matter experts support for Grant Accounting Support and Grant Administration Support. Internal discussions determined the need for more accounting, administration, and grant management support. Below is our status for support through public procurement. a. The Grant Accounting support was awarded October 2025. b. Procurement of Grant Administration support is in the end stages of award. 2. Updated Procedures (Implemented – April 2025) a. The Department has updated its Notice of Award procedures to explicitly include FFATA reporting as a required step once a Federal grant agreement is fully executed. This requirement is now documented in agency procedures, internal checklists, and award processing workflows. 3. Assignment of Responsibility (Implemented – April 2025) a. Responsibility for FFATA compliance has been formally assigned to the Grants and Contracts Officer with the contracted administrative grant support, with assistance provided from the contracted accounting support when necessary. Their duties now include: i. Completing required FFATA submissions following award execution, andii. The process has now been added to our internal processes and procedures and updated with staff. 4. Quarterly Monitoring and Verification (April - 2025) a. To prevent recurrence, Grants and Contracts Officer will conduct a quarterly review of all Federal Grant programs to ensure: i. All applicable awards are listed in the FFATA, ii. No required submissions have been omitted. iii. Any discrepancies are corrected promptly. iv. These quarterly reviews will be documented and retained for audit and internal monitoring purposes. 5. Training and Staff Communication (In Progress — Completion in February 2026 a. Training began in April 2025 and was expanded in October 2025 with support from our Grant Accounting Contractor. The contractor assists in finalizing accounting, reporting, and compliance with OMB guidance. They provide training, updated procedures, and staff guidance. Updated procedures and training will be completed in conjunction with our contractor’s subject matter expertise. Updated policies, training materials, and procedural guidance will be completed and fully implemented in February 2026, with training documented and provided to all Grants and Contracts Officers, contracted services, and relevant program personnel. The training includes but is not limited to: a. All Federal reporting requirements (including FFATA) b. Applicable CFR compliance obligations. Newly implemented internal controls and review procedures. Anticipated Corrective Action Date: February 2026 Responsible for Corrective Action: Ewa Szewczyk Compliance Manager Idaho Department of Commerce Email: ewa.szewczyk@commerce.idaho.gov Phone: 208-287-0784
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Klickitat County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Klickitat County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The County did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Heather Jobe – County Auditor 205 S Columbus Room 203 Goldendale, WA 98620 509-773-4001 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The County understands the importance of verifying it is not contracting with or making purchases from parties debarred or suspended from doing business with the federal government. The County did not contract with any parties who were debarred or suspended from doing business with the federal government during the audited period. The County did check the suspension and debarment status of the subject vendor, however, the County could not substantiate that that check was conducted prior to issuing the first payment. The County is in the process of updating its procurement policies and will include language that addresses the requirement to check and document debarment and suspension status of all vendors, including existing vendors, paid with federal funds. Anticipated date to complete the corrective action: First quarter of 2026
Management's Response: Management acknowledges the finding related to the late submission of the SF-425 report under ALN#15.517. The delay resulted from insufficient monitoring controls over grant reporting deadlines. Corrective actions include implementing a grant reporting tracking system, establi...
Management's Response: Management acknowledges the finding related to the late submission of the SF-425 report under ALN#15.517. The delay resulted from insufficient monitoring controls over grant reporting deadlines. Corrective actions include implementing a grant reporting tracking system, establishing clear responsibility for report preparation and submission, and requiring management review and documentation of submission dates. These measures are intended to ensure timely and accurate reporting going forward. Estimated Completion Date: 01/01/2026 Responsible Party: Shelly Swanson, Finance Manager
Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review th...
Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from all contractors and subcontractors for compliance with the Davis‐Bacon Act and Title 29 U.S. Code of Federal Regulations Part 5 and ensure documentation exists to support monitoring of and compliance with this requirement. Anticipated Completion Date: January 1, 2025
In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to sa...
In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to say the projects were open and that bids were to be received by a certain date. The ad was improperly ran but not intentionally. We will double check all items going to bid. If an item is sent by any department it will be double checked at the Judge Executive's office. If it originates here it will be double checked by the treasurer's office.
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