Corrective Action Plans

Finding 31482 (2022-002)

Material Weakness 2022

CO

Questioned Costs HUD Housing Programs Special Tests & Provisions

Statement of Condition #2022-002: At March 31, 2022, the Corporation's reserve for replacement accounts were underfunded. Recommendation: The Agent should transfer $4,780 from the respective operating accounts to the reserve for replacements accounts. The Agent should make all required deposits to ...

Statement of Condition #2022-002: At March 31, 2022, the Corporation's reserve for replacement accounts were underfunded. Recommendation: The Agent should transfer $4,780 from the respective operating accounts to the reserve for replacements accounts. The Agent should make all required deposits to the reserve for replacements account. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will make the required monthly deposits into separate reserve for replacement accounts.

View Audit 26514 Questioned Costs: $1

Finding 31480 (2022-001)

Significant Deficiency 2022

Treasure Valley Community College

OR

Student Financial Aid Reporting Subrecipient Monitoring

FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-001 ? Student Financial Assistance Cluster ? CFDA No. 84.268, 84.063 Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance Recommendation: The auditors recommend the ...

FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-001 ? Student Financial Assistance Cluster ? CFDA No. 84.268, 84.063 Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance Recommendation: The auditors recommend the College follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. The auditors also recommend a review of roles and responsibilities surrounding this process be evaluated and, if deemed necessary, revised. Lastly, the auditors recommend the College establish a formal internal monitoring control whereby a designated individual with NSLDS access, on a sample basis, spot checks the status updates on NSLDS so to internally audit the NSC submissions. Action taken: The College concurs with this finding. The College has made progress in the restructuring of positions and duties in the financial aid and registrar offices within the Student Services area. This will assist in improving coordination between those parties involved in degree and enrollment reporting as well as contributing to the streamlining of the reporting and correction process to eliminate errors and findings. Each of these departments will coordinate training and standard operating procedures for timely and accurate reporting to the appropriate entities. The College has intentions of fulfilling the following actions to make continued progress toward compliance under this finding: ? Hire Enterprise Network Position in Student Services to assist with reporting and student information services. ? Provide ongoing and intensive trainings for new Financial Adi Staff, new Registrar and the Enterprise Network position, once filled. ? Collaborate with appropriate colleagues in Oregon using similar Student Information Systems that are currently addressing or have previously addressed enrollment reporting concerns. ? Utilize an external review service of Financial Aid software for recommendations on improvements. ? Identify college policy to address and draft to support accurate enrollment reporting. Name of Responsible Party: Diahann Derrick, Director of Financial Aid Anticipated completion date: June 30, 2023

View Audit 25834

Finding 31381 (2022-001)

None 2022

Midland Area Agency on Aging

IL

Subrecipient Monitoring

Criteria: Audited financial statements of subrecipients should be obtained and reviewed as part of the annual monitoring process. Condition: In testing one of four subrecipient monitoring files completed by the Area Agency, it was noted the Area Agency did not obtain and review the audited financial...

Criteria: Audited financial statements of subrecipients should be obtained and reviewed as part of the annual monitoring process. Condition: In testing one of four subrecipient monitoring files completed by the Area Agency, it was noted the Area Agency did not obtain and review the audited financial statements of the sub-recipient. We consider this to be noncompliance with the monitoring requirement. Corrective Action Plan: Area Agency personnel have, and will continue to, attend training on the monitoring process and seek out guidance from the Illinois Department of Aging. In addition, the Area Agency will ensure all steps of the monitoring process have been completed. Responsible Individual: Heather Fontanez, Fiscal Manager. Implementation Date: Immediately

View Audit 28140

Finding 31376 (2022-003)

Significant Deficiency 2022

United Communities Against Poverty, Inc.

MD

Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance § 200.512

Audit Finding #2022-003 Reporting Name of Contact Person: Maryland Hutchinson, Fiscal Manager. Corrective Action: UCAP has implemented measures to ensure that there is no delay in financial reporting in the future. UCAP works directly with the grantors and contract administrators in order to ensure ...

Audit Finding #2022-003 Reporting Name of Contact Person: Maryland Hutchinson, Fiscal Manager. Corrective Action: UCAP has implemented measures to ensure that there is no delay in financial reporting in the future. UCAP works directly with the grantors and contract administrators in order to ensure timely payment of all reimbursable grants and has implemented steps in order to ensure that costs won?t have to be recategorized in the future. Proposed Completion Date: This will be complete by 6/30/2023 and will be reflected in the upcoming year-end.

View Audit 30644

Finding 31368 (2022-002)

Material Weakness 2022

Granger School District No. 204

WA

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

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Tammy Thompson (509) 854-3172 701 E Avenue Granger, WA 98932 Corrective action the audi...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Tammy Thompson (509) 854-3172 701 E Avenue Granger, WA 98932 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 District Management relied upon the contracted Project Manager & company to ensure all applicable laws were followed. The District used Department of Enterprise to manage the replacement of the HVAC system at the Middle & Elementary schools, which was a recommended use of funds by WA OSPI. The District was not aware of the requirement to collect weekly, certified payroll reports from the contractor. Should the district utilize Federal Funds for future construction projects, district management will request weekly certified payrolls from the construction company. Anticipated date to complete the corrective action: 5/18/2023

View Audit 36689

Finding 31364 (2022-001)

Significant Deficiency 2022

Granger School District No. 204

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring it complied with federal procurement requirements and its own policy. Name, address, and telephone of District contact person: Tammy Thompson (509) 854-3172 701 E Avenue Granger, WA 98932 C...

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring it complied with federal procurement requirements and its own policy. Name, address, and telephone of District contact person: Tammy Thompson (509) 854-3172 701 E Avenue Granger, WA 98932 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 District did contract with Hobart Corp. to install a new dishwasher. The installation expenditure was coded to the Food Service Department. The district used local state dollars for the installation, therefore District Management did not obtain 3 quotes. The original quote from Hobart was in the amount of $81,466.36 which included electrical and plumbing. The district used Hobart only for the dishwasher installation and used a local plumbing and electrical company that saved the district $17,176.94. In the future district management will follow District federal requirements for goods and services. Anticipated date to complete the corrective action: 5/18/2023

View Audit 36689

Finding 31345 (2022-003)

Significant Deficiency 2022

Dekalb County

IL

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

Finding 2022-003 Condition Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Corrective Action Plan Corrective Action Planned: Currently, the County has a review process in place, but it was not being documented properly. Going ...

Finding 2022-003 Condition Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Corrective Action Plan Corrective Action Planned: Currently, the County has a review process in place, but it was not being documented properly. Going forward, the County will implement a review process that will include a signature of the reviewer. Name(s) of Contact Person(s) Responsible for Corrective Action: Robert Miller, Comptroller Anticipated Completion Date: July 2023

View Audit 33794

Finding 31262 (2022-002)

Significant Deficiency 2022

Horizon House, Inc.

IN

Questioned Costs Subrecipient Monitoring

Finding 2022-02 Timeliness of Subrecipient Payments Condition: During our audit, it was determined that the auditee failed to adhere to the 30-day payment requirement for a specific subrecipient. We reviewed the payment request documentation and verified that it was complete and accurate. However,...

Finding 2022-02 Timeliness of Subrecipient Payments Condition: During our audit, it was determined that the auditee failed to adhere to the 30-day payment requirement for a specific subrecipient. We reviewed the payment request documentation and verified that it was complete and accurate. However, the auditee did not process the payment within the stipulated timeframe. Corrective Actions Taken or Planned: During the year ended December 31, 2022, management began reconciling federal grants monthly, ensuring revenues and expenses for the month and year to date net to zero. In conjunction with this process, management reviews accounts payable schedules on a monthly basis for outstanding sub-recipient invoices due and invoices due are paid prior to the 30-day payment requirement.

View Audit 28321 Questioned Costs: $1

Finding 31261 (2022-001)

Significant Deficiency 2022

Horizon House, Inc.

IN

Subrecipient Monitoring Procurement, Suspension & Debarment

Finding 2022-01 Internal Control over Debarment Condition: An effective internal control system was not in place at the Organization to ensure compliance with requirements related to reviewing the debarment and suspension status of subrecipients before issuing subawards of federal funds. Correcti...

Finding 2022-01 Internal Control over Debarment Condition: An effective internal control system was not in place at the Organization to ensure compliance with requirements related to reviewing the debarment and suspension status of subrecipients before issuing subawards of federal funds. Corrective Actions Taken or Planned: During the year ended December 31, 2022, management began reviewing the debarment and suspension of sub recipients prior to the disbursement of funds expected to be reimbursed by federal funds. The Organization will also institute a new policy requiring all future contracts with sub recipients to include a certification from the sub recipient organization stating the sub recipient organization and its senior members of management have not been notified of suspension or debarment from receiving federal funds.

View Audit 28321

Finding 31246 (2022-001)

Significant Deficiency 2022

City of Middletown

OH

Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN June 30, 2023 City of Middletown, Ohio respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Clark Schaefer Hackett One East Fourth St, Suite 1200 Cincinnati, Ohio 45202 Audit p...

CORRECTIVE ACTION PLAN June 30, 2023 City of Middletown, Ohio respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Clark Schaefer Hackett One East Fourth St, Suite 1200 Cincinnati, Ohio 45202 Audit period: December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings-Financial Statement Audit None noted Findings-Federal Award Programs Audits Significant Deficiency 2022-001 Reporting - Coronavirus State and Local Fiscal Recovery Funds Recommendation: It was recommended the City improve controls over reporting requirements associated with this program. Action Taken: We concur with the recommendation, and it will be implemented effective 4/30/23 If the there are any questions regarding this plan, please call Samantha Zimmerman, Finance Director, at 513- 425-7872.

View Audit 26943

Finding 31215 (2022-002)

None 2022

Town of Winchendon, Massachusetts

MA

Questioned Costs Period of Performance Subrecipient Monitoring § 200.309

Condition: Invoices and payroll were charged for services performed prior to the approval dates by the pass-through agency. Corrective Action Planned: Town Accountant and School central office staff have worked together to correctly monitor award approval dates to ensure that goods and services char...

Condition: Invoices and payroll were charged for services performed prior to the approval dates by the pass-through agency. Corrective Action Planned: Town Accountant and School central office staff have worked together to correctly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Anticipated Completion Date: 2022-2023 school year Contact: Thad King, Superintendent of Schools

View Audit 33701 Questioned Costs: $1

Finding 31214 (2022-001)

None 2022

Town of Winchendon, Massachusetts

MA

Subrecipient Monitoring Period of Performance Reporting § 200.344

Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Corrective Action Planned: To date all grants required to be closed out have been completed. Anticipated Completion Date: 2022-2023 school year Contact: Thad King, Superintendent of Schools

View Audit 33701

Finding 31213 (2022-002)

None 2022

Nauset Regional School District

MA

Questioned Costs Reporting Subrecipient Monitoring

The District will enhance the documentation surrounding aspects of Grant compliance and formalize the documentation for approval by the School Committee. The District will adhere to the recommendation that all documentation related to the audit, including preparation of the SEFA, is prepared in a ti...

The District will enhance the documentation surrounding aspects of Grant compliance and formalize the documentation for approval by the School Committee. The District will adhere to the recommendation that all documentation related to the audit, including preparation of the SEFA, is prepared in a timely manner in order to ensure required deadlines are met.

View Audit 31438 Questioned Costs: $1

Finding 31212 (2022-001)

Significant Deficiency 2022

Nauset Regional School District

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

The District will enhance the documentation surrounding aspects of Grant compliance and formalize the documentation for approval by the School Committee. The District will adhere to ensure that all documentation for "after-the-fact" time and effort certifications are obtained and monitored on file i...

The District will enhance the documentation surrounding aspects of Grant compliance and formalize the documentation for approval by the School Committee. The District will adhere to ensure that all documentation for "after-the-fact" time and effort certifications are obtained and monitored on file in a timely manner.

View Audit 31438 Questioned Costs: $1

Finding 31193 (2022-003)

Significant Deficiency 2022

Peoria Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

2022-003 Section 8 Housing Choice Vouchers Recommendation: We recommend the Authority implement controls to ensure all tenant file documentation is accurate and available, and that management review their procedures relating to PIC uploads to ensure compliance with HUD's requirements and timelines....

2022-003 Section 8 Housing Choice Vouchers Recommendation: We recommend the Authority implement controls to ensure all tenant file documentation is accurate and available, and that management review their procedures relating to PIC uploads to ensure compliance with HUD's requirements and timelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: 1. The PHA will implementing a Compliance Team to create and enforce a quality assurance plan. The plan will include a 100% file audit of HCV Participant Files to ensure full compliance, and PHA will process all corresponding corrections. 2. The Quality Assurance employees will continue to complete 10% of monthly internal file audits for recertification and 100% of new admissions, to ensure accurate calculations. The Quality Assurance team will also ensure that all proper documentation is present and accurate in all participant files. 3. In addition, PHA will contract a third-party consultant to complete a one-time 100% file audit, then test 10% of participant files, monthly. 4. The HCV Department Team, except for our inspectors, will complete Rent Calculation Training and obtain the exam certification, with a minimum requisite passing score of 80% Additionally, the third-party consultant will provide the HCV Team with technical support required to reconcile file deficiencies noted during the 100% file audit. Planned completion date for the corrective action plan: December 31, 2023; Ongoing Person Responsible: Armeca Crawford, Chief Executive Officer

View Audit 25746

Finding 31188 (2022-002)

Significant Deficiency 2022

Alabama Nursing Home Association Education Foundation

AL

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.329

Finding 2022-002 ?Internal Control Over Reporting Status: Completed. Planned Corrective Action: Management will retain documentation of review of reports. Person(s) Responsible: John Matson, Acting Executive Director Completion Date: September 26, 2023

View Audit 25745

Finding 31183 (2022-001)

Material Weakness 2022

Latino Network

OR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.331

March 6, 2023 CORRECTIVE ACTION PLAN Latino Network respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Kern Thompson 1800 SW First Avenue, Suite 410 Portland, Oregon 97201 Audit Period: 07/01/2021 ? 06/3...

March 6, 2023 CORRECTIVE ACTION PLAN Latino Network respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Kern Thompson 1800 SW First Avenue, Suite 410 Portland, Oregon 97201 Audit Period: 07/01/2021 ? 06/30/2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding ? 2022-001 Criteria/Requirement: In accordance with 2.CFR?200.331, a pass-through entity must monitor the activities of subrecipients to ensure that federal awards are used for authorized purposes in compliance with laws, regulations, and the provisions of contracts and grants agreements. Condition/Context: Latino Network passed through $85,311 in funding to subrecipients. During our audit, we noted that the Latino Network did not have documented written controls or procedures to ensure compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) subrecipient monitoring requirements. Cause: Procedures are not in place to ensure that Latino Network is maintaining adequate monitoring for each federal subrecipient. Effect: Failure to maintain sufficient subrecipient monitoring may result in the wrongful use of federal funds and non-compliance with the provisions of applicable requirements. Questioned Costs: $85,311 Recommendation: The Organization should establish written policies and procedures regarding the monitoring of subrecipients, as well as establish monitoring procedures to ensure that such policies and procedures are being followed. Management?s Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will create and document the policies and procedures for effective monitoring of federally granted subrecipients by the end of the fiscal year. We will then perform monitoring of all federally granted subrecipients prior to our FY23 financial audit. Revisions to the users' manual will be made as needed to ensure the manual is current at all times. Grants & Contracts Accountants and Accounting Manager will be trained to perform federally granted subrecipient monitoring.

View Audit 26969 Questioned Costs: $1

Finding 31158 (2022-001)

Significant Deficiency 2022

Kleeman Village Housing Corporation, Nfp

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development Kleeman Village Housing Corporation, NFP respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit Period: Year...

U.S. Department of Housing and Urban Development Kleeman Village Housing Corporation, NFP respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit Period: Year ended June 30, 2022. The findings from the June 30, 2022 Schedule of Finding and Questioned Costs are discussed below. The findings are number consistently with the number assigned in the schedule. 2022-001 Recommendations: Management agent and sponsor will continue to monitor financial reports and accounting information as correction is not practical. Findings and Questioned Costs - Federal Award Programs Audit: Department of Housing and Urban Development: Supportive Housing for Persons with Disabilities Program (Section 811), Assistance Listing #14.181: See finding 2022-001 Preparation of Financial Statements. If the Department of Housing and Urban Development has questions regarding this plan please call Stephanie Coonce, Kleeman Village Housing Corporation, NFP at (217) 620-9683.

View Audit 33626

Finding 31152 (2022-001)

Significant Deficiency 2022

Mary Lee Flagship

TX

HUD Housing Programs Subrecipient Monitoring

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 202 t...

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 202 training regarding the initial and recertification process. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (i.e.. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 33620

Finding 31151 (2022-001)

Material Weakness 2022

Federal Hocking Local School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: The District will put procedures in place to ensure that all future contracts for federally funded construction projects will include the necessary prevailing wage language. Anticipated Completion Date: June 30, 2023 Responsible Contact Person:...

Finding Number: 2022-001 Planned Corrective Action: The District will put procedures in place to ensure that all future contracts for federally funded construction projects will include the necessary prevailing wage language. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Bruce Steenrod, Treasurer

View Audit 30857

Finding 31149 (2022-001)

Material Weakness 2022

Lake Chelan School District No. 129

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lake Chelan School District No. 129 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lake Chelan School District No. 129 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District's internal controls were inadequate for ensuring compliance with federal requirements for allowable costs and time- and-effort documentation. Name, address, and telephone of District contact person: Bo Charlton, Business Manager PO Box 369 Chelan, WA 98816-0369 (509) 682-3515 Corrective action the auditee plans to take in response to the finding: The Lake Chelan School District has acknowledged and understands the finding being issued and put a multistep plan in place to correct the issue regarding the internal control for time-and-effort documentation. The Lake Chelan School District has implemented standardized time-and-effort documentation forms that each of the certified staff including directors will be using as of the 2022-2023 fiscal year. There will be an internal review process which will require the employee, principals and director to sign off on the appropriate certification date warranted by the need. The Business Manager and the Payroll Director will each do a reconciliation to verify what is being paid in the system matches the hours worked. With this corrective action plan, we aim to address the inadequate internal controls for time-and-effort documentation. Anticipated date to complete the corrective action: 5/30/23

View Audit 27975

Finding 31148 (2022-001)

None 2022

City of San Bernardino

CA

Subrecipient Monitoring Reporting Significant Deficiency

This corrective action plan is in response to the city's single audit report for the fiscal year ended June 30, 2022, prepared by RAMS. Part Ill Federal Award Findings and Questioned Costs #2022-001 Recommendation: It is recommended that the City implement a tracking system to remind staff of the...

This corrective action plan is in response to the city's single audit report for the fiscal year ended June 30, 2022, prepared by RAMS. Part Ill Federal Award Findings and Questioned Costs #2022-001 Recommendation: It is recommended that the City implement a tracking system to remind staff of the various reports due and respective deadlines. Corrective Action: To ensure compliance for future reporting, staff routes all contracts through DocuSign. Any grant related contract routed through DocuSign will forward a fully executed copy to the Grants Division. Grant related contracts at $30,000 or above will be flagged to inform the applicable department Management Analyst to report the contract to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month. A tracking log will be maintained where applicable contracts will be listed, the deadline date to report in the FSRS, and a date to record when it was completed. This tracking log will be housed in the Grants Division folder on the City's shared drive. Person Responsible for Corrective Action: Grants Division Manager: Mary Alvarez-Gomez Department Management Analyst (various) Anticipated Completion Date for Corrective Action: It should be noted that all contracts within the audit reporting period were reported in the FFATA FSRS by 6/13/23. Corrective Action will be immediately implemented in response to the auditors' recommendation.

View Audit 27596

Finding 31116 (2022-001)

Material Weakness 2022

Massena Independent Living Center INC

NY

Internal Control / Segregation of Duties Subrecipient Monitoring

When management performs the risk assessment process , management will share that with the Board for approval

View Audit 26704

Finding 31108 (2022-001)

Material Weakness 2022

Wells County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Lisa McCormick Contact Phone Number: 260-824-6474 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Wording will be included in all bid packets requesting suspended or disbarred status ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Lisa McCormick Contact Phone Number: 260-824-6474 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Wording will be included in all bid packets requesting suspended or disbarred status from all vendors prior to issuing contracts. Also, wording will be added to bid packets asking vendors to notify Wells County if they become suspended or disbarred during the life of the contract. Anticipated Completion Date: Immediately

View Audit 26503

Finding 31098 (2022-011)

Material Weakness 2022

Gary Community School Corporation

IN

Subrecipient Monitoring Special Tests & Provisions Equipment & Real Property Management § 200.303 § 200.334

FINDING 2022-011 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure proper calculation and ...

FINDING 2022-011 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure proper calculation and supporting documentation of equitable services as it relates to the GEER I application for participation of private school children. Documentation will be retained by the Federal Programs Administrator and reviewed by the Chief Financial Officer for accuracy and completeness. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE

View Audit 33474

Corrective Action Plans

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