Corrective Action Plans

Finding 387042 (2023-005)

Material Weakness 2023

Workforce Development Board Work4wv Region 1, Inc.

WV

Subrecipient Monitoring § 200.303 § 200.332

2023-005 Subrecipient Monitoring U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board review its policies and procedures for sufficiency and commit the appropriate personnel to subrecipient monitoring to ensure that the Board is in comp...

2023-005 Subrecipient Monitoring U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board review its policies and procedures for sufficiency and commit the appropriate personnel to subrecipient monitoring to ensure that the Board is in compliance with all federal requirements. Action Taken: With the assistance of Workforce WV, the Board met with a private company representative (via Zoom) who made recommendations to the Board for fiscal monitoring of the Board’s subrecipient. A plan is in the process of accomplishing this action for both 21-22 and 22-23 Fiscal Years. The Board is planning on submitting a monitoring report within the next week. This process will be developed, and a six-month monitoring period is being developed to enter into the Board’s policies and procedures as a normal course of action.

View Audit 299385

Finding 387041 (2023-004)

Material Weakness 2023

Workforce Development Board Work4wv Region 1, Inc.

WV

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

2023-004 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board added an internal cont...

2023-004 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board added an internal control for the sake of reporting, for reports that are submitted to Workforce WV. Reports will be reviewed and approved by one of the managers of the Board within the time the report is due. For the ETA-9130 Financial report, the Board cannot submit this report since the Board is not a grantee for a Federal organization. Workforce WV submits this report by gathering the information they receive from all Development Boards and consolidates in this report for the Department of Labor. To send Workforce WV the reports they need to file this report, the Board will have the reports prepared and not submit them until another of the Board’s managers has reviewed and approved the preparation and submission of these reports in a timely manner.

View Audit 299385

Finding 387003 (2023-004)

Significant Deficiency 2023

Lindenwood University

MO

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

Finding 2023-004 Personnel Responsible for Corrective Action: Senior Vice President, Student Experience – Joseph Sallustio Anticipated Completion Date: March 2024 Corrective Action Plan: The University has completed its implementation of Anthology, a student information system, during the 2023-...

Finding 2023-004 Personnel Responsible for Corrective Action: Senior Vice President, Student Experience – Joseph Sallustio Anticipated Completion Date: March 2024 Corrective Action Plan: The University has completed its implementation of Anthology, a student information system, during the 2023-2024 fiscal year. The new system has several built in features that are supplemented with internal controls to ensure that exit interviews are completed with students in a timely fashion. There was also a transition in leadership during this time. The new leader did not realize the exits were being sent manually. The system has since been configured to send out exits upon graduation and an exit is triggered for when the student graduates, withdraws or drops to less than half-time.

View Audit 299379

Finding 387001 (2023-003)

Significant Deficiency 2023

Lindenwood University

MO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2023-003 Personnel Responsible for Corrective Action: Senior Vice President, Student Experience – Joseph Sallustio Anticipated Completion Date: March 2024 Corrective Action Plan: The University has completed its implementation of Anthology, a student information system, during the 202...

Finding 2023-003 Personnel Responsible for Corrective Action: Senior Vice President, Student Experience – Joseph Sallustio Anticipated Completion Date: March 2024 Corrective Action Plan: The University has completed its implementation of Anthology, a student information system, during the 2023-2024 fiscal year. During the go-live in Spring 2023, the University experienced critical system reporting issues which were addressed a quickly as possible. The new system has several built in features that are supplemented with internal controls to ensure enrollment reporting requirements are completed in a timely fashion. In Spring 2024, Anthology provided the University with a audit tool to review data before uploading to promote efficiency and accuracy.

View Audit 299379

Finding 386999 (2023-002)

Significant Deficiency 2023

Lindenwood University

MO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2023-002 Personnel Responsible for Corrective Action: Senior Vice President, Student Experience – Joseph Sallustio Anticipated Completion Date: March 2024 Corrective Action Plan: The University has completed its implementation of Anthology, a student information system, during the 2023-...

Finding 2023-002 Personnel Responsible for Corrective Action: Senior Vice President, Student Experience – Joseph Sallustio Anticipated Completion Date: March 2024 Corrective Action Plan: The University has completed its implementation of Anthology, a student information system, during the 2023-2024 fiscal year. The new system has several built in features that are supplemented with internal controls to ensure that changes in students enrollment status that trigger a return of title IV funds are completed within the required 45 day time period. During the transition of systems the report used to look at students who might need to be a withdrawal and have a R2T4 calculation performed needed to be rebuilt for the new system. During this process the report did not always work correctly. Those flaws have been fixed the report is being worked on a weekly basis.

View Audit 299379

Finding 386998 (2023-001)

Significant Deficiency 2023

Lindenwood University

MO

Student Financial Aid Subrecipient Monitoring Eligibility

Finding 2023-001 Personnel Responsible for Corrective Action: Senior Vice President, Student Experience – Joseph Sallustio Anticipated Completion Date: March 2024 Corrective Action Plan: The University has completed its implementation of Anthology, a student information system, during the 2023-...

Finding 2023-001 Personnel Responsible for Corrective Action: Senior Vice President, Student Experience – Joseph Sallustio Anticipated Completion Date: March 2024 Corrective Action Plan: The University has completed its implementation of Anthology, a student information system, during the 2023-2024 fiscal year. The new system has several built in features that are supplemented with internal controls to ensure financial aid is awarded correctly. The system automatically awards the student at full-time, the awards are then confirmed through a review process before sending out the award notification, and again before payment. The system compares the full-time award status with the actual enrollment and if they do not match the student will fail for payment and we will revise the award.

View Audit 299379

Finding 386976 (2023-001)

Material Weakness 2023

Boone-Apache Public Schools

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Boone-Apache Public Schools will develop internal control policies and procedures to meet the requirements and procedures of the Davis-Bacon Act. The updated policies and procedures will assure that the district is in compliance with contracts, including inserting the prevailing wage clauses and en...

Boone-Apache Public Schools will develop internal control policies and procedures to meet the requirements and procedures of the Davis-Bacon Act. The updated policies and procedures will assure that the district is in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an affective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The updated policies and procedures will ensure that all items are posted at the work site to ensure compliance. The internal control policies and procedures will be completed on March 12, 2024.

View Audit 299333

Finding 386971 (2023-001)

Significant Deficiency 2023

City of Westland, Michigan

MI

Subrecipient Monitoring HUD Housing Programs Reporting

Finding Number: 2023-001 Condition: The City did not submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Planned Corrective Action: Upon recognizing the delay in submitting the CAPER for...

Finding Number: 2023-001 Condition: The City did not submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Planned Corrective Action: Upon recognizing the delay in submitting the CAPER for the program year ended June 30, 2023, we have taken immediate and strategic steps to address and prevent future occurrences. These include streamlining our data collection and reporting processes for greater efficiency, enhancing staff training on reporting responsibilities, and implementing robust internal monitoring to ensure adherence to reporting deadlines. These measures, designed to address both the immediate issue and bolster our overall reporting framework, demonstrate our commitment to transparency, accountability, and continuous improvement in our program operations. Contact person responsible for corrective action: Joanne Campbell Anticipated Completion Date: October 10, 2023

View Audit 299310

Finding 386955 (2023-001)

Material Weakness 2023

Southeast Fountain School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: During the SBOA audit, our School Corporation did not have a policy nor the internal controls to review vendors to ensure they were not suspended or debarred. Our School Corporati...

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: During the SBOA audit, our School Corporation did not have a policy nor the internal controls to review vendors to ensure they were not suspended or debarred. Our School Corporation was unable to provide evidence or support to show that one contracted vendor tested was reviewed before we entered a covered transaction with the vendor. Contact Person Responsible for Corrective Action: Cynthia Alward, Treasurer Contact Phone Number and Email Address: (765)294-2254 alwardc@sefschools.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Our School Corporation intends to verify the eligibility of vendors that will be paid more than $25,000.00 in federal funds with SAMS.gov. We will check that the vendor has not been debarred or suspended from participating in federal programs. Anticipated Completion Date: Immediately

View Audit 299292

Finding 386933 (2023-005)

Significant Deficiency 2023

Northern Illinois University

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Finding 2023-005 Cash Management – Timeliness of Subrecipient Payments Condition: Northern Illinois University (the University) did not make certain subrecipient payments timely under the Research and Development Cluster and the Professional and Cultural Exchange Program. Corrective Action Plan: Uni...

Finding 2023-005 Cash Management – Timeliness of Subrecipient Payments Condition: Northern Illinois University (the University) did not make certain subrecipient payments timely under the Research and Development Cluster and the Professional and Cultural Exchange Program. Corrective Action Plan: University has taken the following corrective actions that will eliminate all material exceptions: 1) The University will review and update its current processes, policies and procedures to minimize the time between the transfer of federal funds to the subrecipient. Individual(s) Responsible for Corrective Action: Sponsored Programs Staff Anticipated Completion Date: June 30, 2024

View Audit 299258

Finding 386932 (2023-001)

Significant Deficiency 2023

Western Michigan University

MI

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding Number: 2023-001 Condition: Out of 20 payments to subrecipients that were tested, 3 were made after the 30 calendar day requirement. Planned Corrective Action: The University has established subrecipient monitoring procedures. Included in those procedures is the control to monitor the 30 day...

Finding Number: 2023-001 Condition: Out of 20 payments to subrecipients that were tested, 3 were made after the 30 calendar day requirement. Planned Corrective Action: The University has established subrecipient monitoring procedures. Included in those procedures is the control to monitor the 30 day payment requirement. 2 of the payments were during the major service disruption of the entire university network. We have now implemented weekly backups to the network folders that contain our subrecipient monitoring files. 1 of the payments was due to the department not sending us the invoice timely. We plan to do follow up trainings to educate departments and PIs on the requirement for providing payment within 30 days of receipt of invoice to assure payment is made within the 30 day requirement. Contact person responsible for corrective action: Betty McKain, Sr Director Research Administration Anticipated Completion Date: 06/30/2024

View Audit 299251

Finding 386930 (2023-003)

Material Weakness 2023

City of Newton, Massachusetts

MA

Subrecipient Monitoring § 200.332

2023-003 HOME Investment Partnership Program – Assistance Listing Number 14.239 Recommendation: We recommend procedures be strengthened to fully document subrecipient monitoring for all subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

2023-003 HOME Investment Partnership Program – Assistance Listing Number 14.239 Recommendation: We recommend procedures be strengthened to fully document subrecipient monitoring for all subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are in the process of strengthening our subrecipient monitoring procedures and tracking process now that new staff have come on board in the last year. Name(s) of the contact person(s) responsible for corrective action: Allison McIntyre, Housing Development Planner; Shaylyn Davis-Iannaco, Housing Program Manager; Lara Kritzer, Director of Housing and Community Development. Planned completion date for corrective action plan: July 2024

View Audit 299250

Finding 386909 (2023-009)

Significant Deficiency 2023

City of Wilmington

DE

HUD Housing Programs Reporting Subrecipient Monitoring

The City of Wilmington, Real Estate and Housing Department as the HOPWA grantee remains responsible for collecting, reviewing (for accuracy and completeness), and transmitting to HUD the Consolidated APR/CAPER workbooks. Submission of the complete set of Grantee and Provider Workbooks together cons...

The City of Wilmington, Real Estate and Housing Department as the HOPWA grantee remains responsible for collecting, reviewing (for accuracy and completeness), and transmitting to HUD the Consolidated APR/CAPER workbooks. Submission of the complete set of Grantee and Provider Workbooks together constitutes the Grantee’s annual performance report to HUD. Included in this submission is the Grantee Performance Report and all of the Provider Performance Reports together. Staff in the Real Estate and Housing Department review them to the best of our ability for accuracy and completeness. The finding notes that the documentary evidence of this review was not retained other than the subsequent data validation which occurs with HUD’s Technical Assistance (TA) HOPWA Data Validation team and through Cloudburst email. In the future the Real Estate and Housing Department will note to file the email confirmation of the received report is as complete and error free as possible.

View Audit 299217

Finding 386908 (2023-001)

Significant Deficiency 2023

School District of Philadelphia

PA

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan Finding number 2023-001 Reporting Head Start FFATA Compliance - Significant Deficiency and Compliance Finding Assistance Listing 93.600 Head Start Contact Person - Diane Castelbuono Deputy Chief, Office of Early Childhood Education, School District of Philadelphia, 215-...

Corrective Action Plan Finding number 2023-001 Reporting Head Start FFATA Compliance - Significant Deficiency and Compliance Finding Assistance Listing 93.600 Head Start Contact Person - Diane Castelbuono Deputy Chief, Office of Early Childhood Education, School District of Philadelphia, 215-400-6242 View of Responsible Officials and Planned Corrective Action The School District of Philadelphia concurs with the finding and recommendations. The District has implemented a systematic process for reporting Fiscal Year 2024 subawards under the Federal Head Start Program which is required to report under FFATA. Moving forward, the process is established to ensure reporting will be maintained.

View Audit 299211

Finding 386880 (2023-001)

None 2023

Town of Wilmington, Massachusetts

MA

Subrecipient Monitoring Reporting § 200.1

Condition: Obligations were overstated by $5,676,345 on the March 31, 2023 Project and Expenditure report Corrective Action Planned: The Town is aware of the reporting error. The Town will make any necessary corrections and if needed make corrections in the subsequent year. Anticipated Completion ...

Condition: Obligations were overstated by $5,676,345 on the March 31, 2023 Project and Expenditure report Corrective Action Planned: The Town is aware of the reporting error. The Town will make any necessary corrections and if needed make corrections in the subsequent year. Anticipated Completion Date: April 30, 2024 Contact: Michael Morris, Interim Finance Director

View Audit 299189

Finding 386872 (2023-010)

Material Weakness 2023

Griffith Public Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-010 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 ...

FINDING 2023-010 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Reporting Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183

Finding 386867 (2023-008)

Material Weakness 2023

Griffith Public Schools

IN

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

FINDING 2023-008 Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying...

FINDING 2023-008 Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183

Finding 386863 (2023-006)

Material Weakness 2023

Griffith Public Schools

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2023-006 Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A1900...

FINDING 2023-006 Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility, Reporting, Special Tests and Provisions - Assessment System Security Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183

Finding 386841 (2023-001)

Material Weakness 2023

Sheffield-Sheffield Lake City School District

OH

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring

The treasurer will ensure that all prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. The treasurer will further ensure that contractors submit weekly certified payroll reports prior to...

The treasurer will ensure that all prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. The treasurer will further ensure that contractors submit weekly certified payroll reports prior to paying invoices with federal grant funds.

View Audit 299162

Finding 386838 (2023-005)

None 2023

Williamsfield Community Unit School District No. 210

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $171,918 that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated on the June 30, 2023 expenditure report. Plan - Management will monitor expend...

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $171,918 that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated on the June 30, 2023 expenditure report. Plan - Management will monitor expenditure reports to ensure that amounts claimed have been disbursed prior to submitting the report or include them as obligated and file liquidation reports as needed. Anticipated Date of Completion - June 30, 2024. Name of of Contact Person - Tim Farquer, Superintendent. Management Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed or obligated expenditures will be reported appropriately. Additionally, the grant expenditures in question were liquidated within 90 days of the fiscal year end.

View Audit 299159

Finding 386835 (2023-004)

Material Weakness 2023

Williamsfield Community Unit School District No. 210

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent or committed or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted....

Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent or committed or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted. Anticipated Date of Completion - June 30, 2024. Name of Contact Person - Tim Farquer, Superintendent. Management Response - There is no disagreement. The District will implement internal controls to ensure expenditure reports are being submitted accurately.

View Audit 299159

Finding 386814 (2023-001)

Significant Deficiency 2023

Pensdale Housing, Inc.

CA

Subrecipient Monitoring

Finding 2023-001: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the years ended May 31, 2023 and 2022 were not submitted to the federal audit clearinghouse in the required timeframe. The Corporation should submit the Form SF-SAC Single Audit...

Finding 2023-001: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the years ended May 31, 2023 and 2022 were not submitted to the federal audit clearinghouse in the required timeframe. The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended May 31, 2023 and 2022 as soon as practical. Action(s) taken or planned on the finding Management and the Board of Directors concur with the finding and the auditor's recommendations. Form SF-SAC Single Audit Data Collection Form for the years ended May 31, 2023 and 2022 will be submitted to the federal audit clearinghouse as soon as practical upon the receipt of the Corporation's UEI number.

View Audit 299118

Finding 386809 (2023-001)

Significant Deficiency 2023

Nativity B.v.m. Place

PA

Subrecipient Monitoring

Finding 2023-001: Comments on the Finding and Each Recommendation: The Form SF-SAC Single Audit Data Collection Form for the years ended June 30, 2021 and 2022 were not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding The Corporati...

Finding 2023-001: Comments on the Finding and Each Recommendation: The Form SF-SAC Single Audit Data Collection Form for the years ended June 30, 2021 and 2022 were not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended June 30, 2021 and 2022 as soon as practical. Management and the Board of Directors concur with the finding and the auditor's recommendation. Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was submitted to the federal audit clearinghouse on April 27, 2022, and the Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2022 was submitted on September 20, 2023. No further action is required.

View Audit 299112

Finding 386804 (2023-002)

Material Weakness 2023

Jardines De Aguada - Municipality of Aguada

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF AGUADA CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Aud...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF AGUADA CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Principal Executive: Hon. Christian E. Cortés Feliciano Fiscal Year: 2022-2023 Contact Person: Mrs. Geavelis Pérez Ruiz, Finance Director Phone: (787)868-6400 Original Finding Number: 2023-002 Statement of Concurrence or Nonconcurrence: We concur partially with the finding. Corrective Action: The Municipality received strengthening funds, which require the filing of monthly reports, specifically on the 15th of each month. The Municipality acknowledges that it has not submitted certain reports specifically for the 15th of each month, however, they have been submitted monthly. The fact that the report was not submitted by a specific date is not synonymous with the municipality not adequately monitoring the program's activities. That is why we do not completely agree with what is stated in the cause of condition. To ensure that the report is submitted by the 15th of each month, since March 2023, a reminder with a notice was established in the calendar several days before the filing date. Implementation Date: Fiscal year 2023-2024 Responsible Person: CPA Marisol Rosa Acevedo Municipal Administrator

View Audit 299080

Finding 386797 (2023-003)

Significant Deficiency 2023

Town of Yarmouth

ME

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management’s response/corrective action plan: Grant fund administrators have been notified of their responsibility to check SAM.GOV for any new vendors who may do work under a Federal Grant. The business office is also reviewing existing vendors to ensure compliance along with checking any new vendo...

Management’s response/corrective action plan: Grant fund administrators have been notified of their responsibility to check SAM.GOV for any new vendors who may do work under a Federal Grant. The business office is also reviewing existing vendors to ensure compliance along with checking any new vendors added to the system by the school department. A shared tracking document has been created and a note added to the vendor's profiles in the financial software.

View Audit 299077

Corrective Action Plans

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