Corrective Action Plans

Finding 384110 (2023-003)

Significant Deficiency 2023

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO 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 Fiscal Year: 2022-2023 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2023-003 Statement of Concurrence or Nonconcurrence : We concur with the finding. Corrective Action: In the month of January 2024, the Municipality of Cataño submitted a Letter to the ACUDEN Agency requesting additional time to be able to submit a closure report. This request is due to the fact that said agency has not disbursed the approved funds to the Program, to be able to carry out the breakdown of expenses and corresponding payments. To date we have not received a response to this request. The Municipality of Cataño (Federal Programs Office) undertakes to follow up with the relevant agency in future occasions to receive a response when an extension is requested for a compliance report. Implementation Date: Fiscal year 2023-2024 Responsible Person: Mrs. Yolanda Maldonado Oliver, Federal Programs Director

View Audit 297263

Finding 384108 (2023-002)

Significant Deficiency 2023

Municipality of Catano

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO 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 Fiscal Year: 2022-2023 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2023-002 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The Municipality of Cataño (Federal Programs Office) as a corrective action will use the calendar tool for notifications and reminders for the established dates so that we can submit compliance reports for ARPA Funds on time. Implementation Date: Fiscal year 2023-2024 Responsible Person: Carlos Flores Rivera, Federal Program Subdirector We concur with the finding. The Municipality of Cataño (Federal Programs Office) as a corrective action will use the calendar tool for notifications and reminders for the established dates so that we can submit compliance reports for ARPA Funds on time. Implementation Date: Fiscal year 2023-2024 Responsible Person: Carlos Flores Rivera, Federal Program Subdirector

View Audit 297263

Finding 384095 (2023-001)

Significant Deficiency 2023

Northeast Wisconsin Technical College District

WI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, & 84.268 Recommendation: We recommend the District review and update as necessary written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, & 84.268 Recommendation: We recommend the District review and update as necessary written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While NWTC has implemented practices to ensure the safeguards are in place, the appropriate documentation had not yet been updated. NWTC has completed the recommended revisions as required by the standards. Name of the contact person responsible for corrective action: Daniel Mincheff, Vice President Business and Technology Planned completion date for corrective action plan: June 30, 2024

View Audit 297241

Finding 384085 (2023-001)

Significant Deficiency 2023

Ocean View School District

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

The Fiscal Department has implemented a structure for Full-Time Equivalent (FTE) reporting and has added reminders to the department timeline to run the reports at set intervals.

View Audit 297217

Finding 384071 (2023-002)

Significant Deficiency 2023

Peoria Heights Community Unit School District No. 325

IL

Questioned Costs Subrecipient Monitoring Cash Management § 200.305

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The l...

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion - June 2024. Name of Contact Person - Dr. Eric Heath, Superintendent. Managment Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.

View Audit 297179

Finding 384037 (2023-003)

Significant Deficiency 2023

Central Regional Education Association

ND

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

2023-003 Contact Person – Luke Schaefer Corrective Action Plan – Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date – June 30,2024

View Audit 297107

Finding 384029 (2023-004)

Significant Deficiency 2023

Municipality of Toa Alta

PR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2023 ____________________________________________________________________________________________________________________________________ FINDING 2023-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND ...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2023 ____________________________________________________________________________________________________________________________________ FINDING 2023-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action The Finance Department staff i s aware about the compliance requirement, and instructions were given to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Statement of Concurrence and Responsible Persons We concur with the auditors' finding. Kristian Rivera Santiago Finance Director Implementation Date Fiscal year 2023-2024.

View Audit 297096

Finding 384028 (2023-001)

None 2023

Waxahachie Housing Authority

TX

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Contact Person - Executive Director. Correction Action Planned - Documentation of monitoring for compliance with the Davis-Bacon Act will be maintained in the contract folder, in the future. Anticipated completion date - Within the next fiscal year.

View Audit 297080

Finding 384019 (2023-001)

Material Weakness 2023

Wayne Independent School District No. 10

OK

Questioned Costs Subrecipient Monitoring Material Weakness

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and frin...

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The District will also ensure that all items are posted at the work site to ensure compliance.

View Audit 297069

Finding 384008 (2023-002)

Significant Deficiency 2023

Camden Fairview School District

AR

Subrecipient Monitoring Reporting

DESE will be contacted to ensure proper procedure is followed going forward.

View Audit 297044

Finding 384008 (2023-002)

Significant Deficiency 2023

Camden Fairview School District

AR

Subrecipient Monitoring Reporting

The Federal Program Coordinator will provide a date to all involved parties with a cutoff date for any expenses that were not originally budgeted, to amend the budget, to stay within the guidelines provided by DESE. After that point, no more expenses will be approved that were not budgeted. After th...

The Federal Program Coordinator will provide a date to all involved parties with a cutoff date for any expenses that were not originally budgeted, to amend the budget, to stay within the guidelines provided by DESE. After that point, no more expenses will be approved that were not budgeted. After the cutoff, the Business Manager will also assist in monitoring the approved budget for payroll expenses or Journal Entries that may change the total expenses and need a final amendment to the budget submitted. When the final rates for indirect cost are posted, a budget amendment will be done at that time to ensure the anticipated indirect cost will be within budget.

View Audit 297044

Finding 384006 (2023-001)

Material Weakness 2023

Navajo Independent School District No. 01

OK

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The District will develop internal controls to meet the requirements of the Davis-Bacon Act to ensure that any time federal awards are used on construction, compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effec...

The District will develop internal controls to meet the requirements of the Davis-Bacon Act to ensure that any time federal awards are used on construction, compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The district will also ensure that all items are posted at the work site to ensure compliance. The District will make these internal controls effective immediately, as of today, November 7, 2023.

View Audit 297032

Finding 384004 (2023-001)

Significant Deficiency 2023

Clarke County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305 § 200.307 § 200.403

FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Departm...

FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 Questioned Costs: $309,623 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School emergency Relief Fund Program. Corrective Action Plans: No after-school program expenditures have been or will be included int eh ESSER expenditures for FY2024. Estimated Completion Date: July 1, 2024 Contact Person: Chris Griner, Chief Financial Officer Telephone: 706-546-7721 Email: grinerc@clarke.k12.ga.us

View Audit 297005 Questioned Costs: $1

Finding 383989 (2023-008)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email ...

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls will be put in place to ensure all COVID – 19 ESSER Funds are reported accurately to the State and Federal Department of Education. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383979 (2023-006)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2023-006 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃 High􀀃School􀀃Graduation􀀃Rate􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirement...

FINDING 2023-006 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃 High􀀃School􀀃Graduation􀀃Rate􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃High􀀃School􀀃 Graduation􀀃Rate􀀃compliance􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃 that􀀃documentation􀀃regarding􀀃the􀀃reason􀀃for􀀃a􀀃student􀀃being􀀃removed􀀃from􀀃the􀀃high􀀃school􀀃graduation􀀃cohort􀀃for􀀃 mobility􀀃reasons􀀃was􀀃prepared,􀀃reviewed,􀀃and􀀃retained.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: School City of East Chicago will implement new internal controls to ensure of that exit conferences for each student withdrawal will be held and all documentation will be filed. All documents will be scanned to student software. All students will be properly document to the state and local entities. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383977 (2023-005)

Material Weakness 2023

School City of East Chicago

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Reporting􀀃requirement.􀀃The􀀃Sc...

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Reporting􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃 effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃that􀀃reimbursement􀀃requests􀀃or􀀃final􀀃expenditure􀀃reports􀀃were􀀃properly􀀃 supported􀀃with􀀃documentation.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls and policies will be put in place to ensure all Title cash request will have three approvals before submitting the request to the State. The Federal clerk will prepare the request, the federal director we do second approval. The CFO will do final approval after review all documentation associated with the cash request. All will sign document. All title state reporting and back up documentation will be reviewed by the CFO and signed. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995 Questioned Costs: $1

Finding 383940 (2023-001)

Significant Deficiency 2023

Aids Foundation of Chicago

IL

Subrecipient Monitoring § 200.332 § 200.332(F) § 200.501

Finding: The Foundation is not in compliance with recordkeeping for program monitoring and evaluation, as the Foundation does not have comprehensive sponsor/subrecipient monitoring policies and procedures. Corrective Action Taken or Planned: The Foundation has updated its Quality Management Plan to ...

Finding: The Foundation is not in compliance with recordkeeping for program monitoring and evaluation, as the Foundation does not have comprehensive sponsor/subrecipient monitoring policies and procedures. Corrective Action Taken or Planned: The Foundation has updated its Quality Management Plan to include comprehensive subrecipient monitoring policies. The Foundation’s Quality Management team is working with all programming to implement a robust monitoring process, including risk assessments, adherent to grantor regulations, service delivery, and program outcomes. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Laurie Wettstead, Chief Finance Officer

View Audit 296967

Finding 383938 (2023-001)

Significant Deficiency 2023

Kansas Christian College

KS

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The institution concurs with the audit finding of partial compliance and recognizes the need to fully comply with the updated GLBA regulations. The institution is working to acquire additional expertise to guide the development of...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The institution concurs with the audit finding of partial compliance and recognizes the need to fully comply with the updated GLBA regulations. The institution is working to acquire additional expertise to guide the development of processes and implementation of procedures to address the deficiencies, better protect consumer PII, and become fully compliant within six months. Person Responsible for Corrective Action Plan: David Carpenter, CFO Anticipated Date of Completion: September 30, 2024

View Audit 296947

Finding 383920 (2023-004)

Significant Deficiency 2023

Moreno Valley Unified School District

CA

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

The District has put in place a policy/procedure for exiting/withdrawing students in which documentation to support given student exits is required and must kept in the Student Information System when students transfer or exit out of the District for any of the following reasons: transfer to a priva...

The District has put in place a policy/procedure for exiting/withdrawing students in which documentation to support given student exits is required and must kept in the Student Information System when students transfer or exit out of the District for any of the following reasons: transfer to a private school in California, to a school outside of California, transfer/move out of the country, or death.

View Audit 296927

Finding 383909 (2023-001)

Material Weakness 2023

Sayre Independent School District #31

OK

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The superintendent and encumbrance clerk will review all Davis-Bacon requirements before using federal funds on construction projects beginning immediately (10-20-23) and continuing with all construction projects in the future. The following will be monitored as part of the review/action plan: com...

The superintendent and encumbrance clerk will review all Davis-Bacon requirements before using federal funds on construction projects beginning immediately (10-20-23) and continuing with all construction projects in the future. The following will be monitored as part of the review/action plan: compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met, including collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Also, ensuring that all items are posted at the work site to ensure compliance.

View Audit 296918

Finding 383892 (2023-002)

Significant Deficiency 2023

California Baptist University

CA

Subrecipient Monitoring Student Financial Aid

Gramm-Leach-Bliley Act Student Financial Assistance Cluster – Assistant Listing Number: 84.007, 84.038, 84.063, and 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with a...

Gramm-Leach-Bliley Act Student Financial Assistance Cluster – Assistant Listing Number: 84.007, 84.038, 84.063, and 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Information Technology team has reviewed the recommendations and is updating the Written Information Security Plan to include recommended elements. These elements have been reviewed with the Accounting and Finance management teams. Name(s) of the contact person(s) responsible for corrective action: Dale Lee, Director for Information Security and Projects. Planned completion date for corrective action plan: The CBU team has begun addressing the elements and will be ready to discuss these further with CLA during the annual audit process this current year.

View Audit 296905

Finding 383888 (2023-004)

Significant Deficiency 2023

Municipality of Cayey

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

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 ...

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 Fiscal Year: 2022-2023 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2023-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: In this case, for the year 2023-2024, it has already been verified that ACUDEN complies with the provisions of the contract. As an internal control and prevention measure, the budget sent by the Agency will be verified with the percentages (%) established in the contract. If they do not match, ACUDEN will be asked to amend the budget. Implementation Date: During fiscal year 2023-2024. Responsible Person: Mrs. Natasha Vásquez Federal Programs Director

View Audit 296900

Finding 383886 (2023-003)

Significant Deficiency 2023

Municipality of Cayey

PR

Reporting Subrecipient Monitoring

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 ...

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 Fiscal Year: 2022-2023 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2023-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: At the beginning of the fiscal year 2023-2024, ACUDEN authorized the use of Rock Solid’s Streamline Accounting System as the official accounting system for the Head Start Program. (Contract 2023-001904). This action corrects this finding. Regarding the delivery of the Federal Financial Report SF-425, the report was delivered to ACUDEN, although at the time of the audit evidence of its delivery could not be shown. ACUDEN was asked to send us a copy of the process sheet for the delivery of the report. Internal controls will be implemented to ensure this type of situation does not occur. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Idenisse Díaz Head Start Program Director

View Audit 296900

Finding 383877 (2023-004)

Significant Deficiency 2023

Family Service Agency of Santa Barbara

CA

Subrecipient Monitoring § 200.332

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees wi...

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees with the findings noted above, and will implement proper internal controls to correct the issues noted. Contact Information for Responsible Officials Lisa Brabo, Chief Executive Officer, 805-965-1001 ex. 1240 Jaime Kuczkowski, CFO/Director of Finance, 805-618-3125 Cynthia MacDuff, FSS Program Director – North County, 805-588-1407

View Audit 296896

Finding 383876 (2023-003)

Significant Deficiency 2023

Family Service Agency of Santa Barbara

CA

Subrecipient Monitoring § 200.332

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees wi...

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees with the findings noted above, and will implement proper internal controls to correct the issues noted. Contact Information for Responsible Officials Lisa Brabo, Chief Executive Officer, 805-965-1001 ex. 1240 Jaime Kuczkowski, CFO/Director of Finance, 805-618-3125 Paul Katan, Director of Grants and Partnerships, 805-965-1001 ext. 1255 Arcelia Sencion, Chief Strategy and North County Programs Officer, 805-433-5921

View Audit 296896

Corrective Action Plans

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