Corrective Action Plans

Finding 30221 (2022-001)

Significant Deficiency 2022

Emergency Food Network of Tacoma and Pierce County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

2022-001 Schedule of Federal Awards Finding: The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active SAM number. Auditor?s recommendation: We recommend staff training to review suspension and debarment, and SAM number status of subrecipi...

2022-001 Schedule of Federal Awards Finding: The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active SAM number. Auditor?s recommendation: We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients? suspension and debarment and SAM number status. Actions Taken: EFN shall provide staff training to immediately review, verify, and document suspension and debarment, and SAM number status of subrecipients and schedule annual reviews, verification to document that the verification was conducted. Oversight of this process shall be monitored by the Director of Finance to ensure compliance of grant subrecipients. Individual responsible for corrective action plan implementation: Cynthia L. Chavez ? Interim Director of Finance Date of corrective action plan implementation: 08/25/2023

View Audit 36289

Finding 30192 (2022-005)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

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

Michael Fields will work with O'Leary & Anick to establish and implement policies and procedures in compliance with the Uniform Guidance. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30190 (2022-003)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Subrecipient Monitoring § 200.322 § 200.332

Michael Fields Agricultural Institute will work with O'Leary & Anick to establish policies and procedures to monitor subrecipient's activities in compliance with the Uniform Guidance requirements. The organization will review such policies and procedures annually or more frequently if necessary to r...

Michael Fields Agricultural Institute will work with O'Leary & Anick to establish policies and procedures to monitor subrecipient's activities in compliance with the Uniform Guidance requirements. The organization will review such policies and procedures annually or more frequently if necessary to reflect any changes. Contact Person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30162 (2022-001)

Significant Deficiency 2022

City of Rome, New York

NY

Reporting Subrecipient Monitoring

September 14, 2023 Oversight Agency: U.S. Department of Housing and Urban Development The City of Rome, New York respectfully submits the following corrective action plan for the year ended December 31, 2022. Independent Public Accounting Firm: D?Arcangelo & Co., LLP PO Box 4300 Rom...

September 14, 2023 Oversight Agency: U.S. Department of Housing and Urban Development The City of Rome, New York respectfully submits the following corrective action plan for the year ended December 31, 2022. Independent Public Accounting Firm: D?Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2022-01 Reporting under Federal Funding Accountability and Transparency Act (FFATA) Planned Action: The Treasurer will direct all departments with federal awards and subsequent sub-awards to report to the Finance Clerk any application FFATA transmittals on the date or soon after a contract is fully executed and received from the Office of the Corporation Counsel. Further, departments will be directed to initiate all purchase orders requests within one (1) week of receiving fully executed contracts from the Office of the Corporation Counsel. The Treasurer will update the Purchasing policy with the FFATA requirements and mandate timely purchase order requests and FFATA filings. Finance Clerk is to advise the Treasurer as well as applicable department heads of any late purchase order requests creating untimely FFATA filings. Contact Responsible: David C. Nolan, Treasurer Anticipated Completion Date: November 15, 2023

View Audit 30878

Finding 30159 (2022-001)

Material Weakness 2022

Hancock County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Debra A. Carnes Contact Phone Number: 317.477.1105 We concur with the finding As a pass-through entity for Federal ARPA funds, the Hancock County Auditor will design and implement a system of inter...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Debra A. Carnes Contact Phone Number: 317.477.1105 We concur with the finding As a pass-through entity for Federal ARPA funds, the Hancock County Auditor will design and implement a system of internal controls related to suspension and debarment procedures to ensure entities are neither suspended nor debarred or otherwise excluded or disqualified prior to entering any covered transactions. All current recipients of ARPA funds will be verified and documented as well. These controls will be utilized for all State and Federal grant funds that will be disbursed. Anticipated Completion Date: July 31,2023

View Audit 33762

Finding 30140 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Livermore

CA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

a. Finding 2022-001 i. Comments on the Finding and Recommendation: The Authority concurs that the SEMAP certification was not within the required 60 day period after the end of the fiscal year. ii. Action(s) Taken or Planned on the Finding As of August 22, 2022, the Authority has replaced the manage...

a. Finding 2022-001 i. Comments on the Finding and Recommendation: The Authority concurs that the SEMAP certification was not within the required 60 day period after the end of the fiscal year. ii. Action(s) Taken or Planned on the Finding As of August 22, 2022, the Authority has replaced the management of the Authority that was accountable for this issue. Additionally, the Authority will add the SEMAP certification submission deadline to its calendar and properly monitor this and other future pertinent deadlines.

View Audit 35219

Finding 30137 (2022-002)

Significant Deficiency 2022

The Medical College of Wisconsin, INC

WI

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties § 200.303

Effective May 10, 2022, MCW ensures that all controls relating to student information systems are effectively designed to ensure compliance with regulations for federal funding and are operating effectively.

View Audit 33926

Finding 30113 (2022-005)

Significant Deficiency 2022

City of Rialto

CA

Subrecipient Monitoring Reporting Significant Deficiency

Reference Number: 2021-005 ? FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-20-MW-06-0571, B-21-MC-06-0571 Award Years: 2020-2021 Name of Contact Pe...

Reference Number: 2021-005 ? FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-20-MW-06-0571, B-21-MC-06-0571 Award Years: 2020-2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The City will include the review of the FFATA reports in their preparation of the CDBG reports and ensure that the FAATA reports are prepared and submitted in a timely manner when subcontracts exceed the $30,000 threshold. Proposed Completion Date: Fiscal Year ended June 30, 2023.

View Audit 34563

Finding 30111 (2022-004)

Significant Deficiency 2022

City of Rialto

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Reference Number: 2021-004 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The...

Reference Number: 2021-004 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The City is aware of the filing deadlines for the Project and Expenditure reports. The City will submit zero request reports for the quarters proceeding the reporting period ending June 30, 2022. Proposed Completion Date: Fiscal Year ended June 30, 2023.

View Audit 34563

Finding 30021 (2022-002)

Significant Deficiency 2022

Los Angeles County Metropolitan Transportation Authority

CA

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Management?s Response and Corrective Action Finding 2022-001 ? Internal Controls over Procurements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation to adhere to the Acquisition and Record Management ...

Management?s Response and Corrective Action Finding 2022-001 ? Internal Controls over Procurements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation to adhere to the Acquisition and Record Management policies and we have already taken step to address this moving forward. We concur with the recommendation to clarify the check request policy regarding the unacceptable uses of check requests (section 1.2 of the policy) and the requirements for any exceptions. The revisions to the policy will be completed by March 31, 2023. We concur with OIG?s recommendation and have already accepted and implemented the recommendation as of December 14, 2022. Finding 2022-002 ? Monitoring Controls Related to Compliance with Wage Rate Requirements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation and add that the Labor Wage & Retention Programs (LWRP) currently has the required controls to ensure that the certified payrolls are reviewed in a timely manner and reviews are formally documented and evidence of the reviews are retained in accordance with LACMTA?s retention policy. The staff turnover issue that LWRP experienced has been addressed. Contact Information of Responsible Officials: Jesse Soto Senior Executive Officer/Controller One Gateway Plaza, Los Angeles, CA 90012 213-922-6861 Debra Avila Deputy Chief, Vendor/Contract Management Officer One Gateway Plaza, Los Angeles, CA 90012 213-418-3051

View Audit 37845

Finding 30020 (2022-005)

Material Weakness 2022

Boone County

IN

Subrecipient Monitoring § 200.1 § 200.303 § 200.331 § 200.332 § 200.405

Finding 2022-005 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County Commissioners are responsible for the American Rescue P...

Finding 2022-005 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County Commissioners are responsible for the American Rescue Plan project list along with that responsibility is to have a sub-recipient agreement in place with those outside entities that received American Rescue Plan grant monies from the County. An Internal Control is now in place that requires a sub-recipient agreement in place before a warrant can be paid to those outside entities. We will put procedures in place to ensure that money disbursed to sub-recipient is monitored. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 30018 (2022-003)

Material Weakness 2022

Boone County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2022-003 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The process was not clear to the Auditor?s Office or the departmen...

Finding 2022-003 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The process was not clear to the Auditor?s Office or the departments submitting the claims for payment. We are more aware of the correct process and procedures that need to take place and will add those procedures to our Internal Control policy to ensure that the vendor is not suspended or debarred. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 30012 (2022-004)

Significant Deficiency 2022

School District of Auburndale

WI

Subrecipient Monitoring Cash Management Reporting

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior t...

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Starting with the 2022-23 fiscal year, in September 2022, breakfast and lunch purchases are scanned into the software systems from which the claims are submitted rather than the hand tallies used in prior year. The Food Service Director will continue to submit the breakfast and lunch claims. Each Wednesday, the Finance Director will review an audit check printout of the breakfast and lunch counts to make sure that they are being correctly entered in the system. Name(s) of the contact person(s) responsible for corrective action: Charles Payant, Finance Director Planned completion date for corrective action plan: Winter 2022.

View Audit 33750

Finding 29996 (2022-002)

Significant Deficiency 2022

County of Stanton

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustment. The County will create a spreadsheet of exp...

The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustment. The County will create a spreadsheet of expenditures as reference to assist the auditor.

View Audit 36603

Finding 29925 (2022-004)

Material Weakness 2022

Saint Paul Public Schools

MN

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H...

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: IDEA, Part B funds received by a District cannot be used to reduce the level of expenditures for the education of children with disabilities made by the District from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. Condition: During our testing of the District?s maintenance of effort, it was noted that the District?s expenditures from state and local funds for the education of children with disabilities decreased from fiscal year 2021 2022, both in total and per student. Context: Total expenditures for the education of children with disabilities made by the District from state and local funds decreased $1,218,450, or 1.07%, while expenditures per students with IEPs decreased $856 per student, or 5.19%. Questioned Costs: None. Cause: The District did not have an internal control in place to ensure this requirement was being met so it was not properly being monitored. Effect: The District was not in compliance with the Special Education Cluster maintenance of effort compliance requirement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over calculating and monitoring its maintenance of effort throughout the year to ensure that amounts are sufficiently budgeted for and planned to meet the maintenance of effort requirement. Views of Responsible Officials: There is no disagreement with the audit finding.

View Audit 31034

Finding 29833 (2022-002)

Significant Deficiency 2022

Adelanto Elementary School District

CA

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.311 § 200.313 § 200.439

Fiscal Year Audit Report: Corrective Action Plan Year ended June 30, 2022 Finding 2022-002: Education Stabilization Fund (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, ...

Fiscal Year Audit Report: Corrective Action Plan Year ended June 30, 2022 Finding 2022-002: Education Stabilization Fund (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, II, III (ESSER, ESSER II, ESSER III) (Assistance Listing 84.425D) Criteria: Consistent with 2 CFR Section 200.311 (real property), Section 200.313 (equipment), and Section 200.439 (equipment and other capital expenditures) Education Stabilization Funds may be used to purchase equipment. Capital expenditures for general and special-purpose equipment purchases are subject to prior approval by the Department of Education or the pass-through entity. Finding: The District purchased numerous equipment items above the capital threshold for federal purchases but did not obtain approval from the California Department of Education. Questioned Costs: Purchases totaling $329,699.90, were made for equipment above the capital threshold without CDE approval. Context: The finding is limited to purchases above the capital threshold requiring approval. Cause: The District was unaware of the requirement. Effect: The funds spent on this purchase may be subject to review or return to the awarding agency. Recommendation: We recommend the District submit requests for approval for the equipment or find another allowable funding source for the purchases. Action: Staff and Management will ensure that the District submits requests for approval for capital expenditures from the California Department of Education prior to purchases. Completion Date: Effective immediately Contact: Zach Klemish, Director of Fiscal Services, Adelanto Elementary School District, (760) 246-8691

View Audit 32260 Questioned Costs: $1

Finding 29812 (2022-004)

Significant Deficiency 2022

Institute for Population Health, INC

MI

Subrecipient Monitoring Reporting Significant Deficiency

2022-004 Auditors Findings:- During our audit, we noted that the quarterly H8F progress report for the quarter ended June 30, 2022, was submitted late. ...

2022-004 Auditors Findings:- During our audit, we noted that the quarterly H8F progress report for the quarter ended June 30, 2022, was submitted late. Corrective Action: 2022-004 The initial report was submitted timely yet returned by HRSA for corrections. Thus, documentation during the audit showed that the report was submitted after the due date.

View Audit 30702

Finding 29811 (2022-003)

Significant Deficiency 2022

Institute for Population Health, INC

MI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-003 Auditors Findings:- During our testing for ?Performance Measure Report?, submitted, we noted that out of 10 objectives selected, 2 objectives were not achieved. ...

2022-003 Auditors Findings:- During our testing for ?Performance Measure Report?, submitted, we noted that out of 10 objectives selected, 2 objectives were not achieved. Corrective Action:- 2022-003 During the Budget Period April 1, 2021, to March 31, 2022, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 72.3%. Not achieved. Community Action Network (CAN) Collective Impact Measures to 90%. Program Performance was 80%. Not achieved. The Common Agenda did not have measurable outcomes.

View Audit 30702

Finding 29801 (2022-001)

Material Weakness 2022

Yeshiva Yesoda Hatorah Vetz Chaim and Affiliates

NY

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

Planned Corrective Action 1. Mr. Samuel Fischer has implemented a system to minimize the time elapsing between the transfer of funds from ED?s G5 grants system and disbursement by the organization for both institutional aid and student financial aid purposes. 2. Mr. Fischer has designated Mr. Getzel...

Planned Corrective Action 1. Mr. Samuel Fischer has implemented a system to minimize the time elapsing between the transfer of funds from ED?s G5 grants system and disbursement by the organization for both institutional aid and student financial aid purposes. 2. Mr. Fischer has designated Mr. Getzel Falkowitz to monitor the system and to review the terms, conditions, and requirements governing any future grants to ensure the system?s compatibility.

View Audit 25151

Finding 29731 (2022-001)

Material Weakness 2022

Olympia School District No. 111

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Olympia School District No. 111 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CF...

ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Olympia School District No. 111 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal Title I requirements for eligibility and assessment system security. Name, address, and telephone of District contact person: Kate Davis, 111 Bethel Street N.E., Olympia WA, 98506, 360-596-6124 Corrective action the auditee plans to take in response to the finding: Title I, Part A: Ranking and Allocation The Olympia School District will utilize the Title I, Part A guide released by OSPI annually and reference the School Low-Income counts (page 52) to ensure that the District is using the correct low-income codes that should be included based on the form selected in the grant application. The District will have the Executive Director of Teaching and Learning, the Program Manager, and OSPI Title I, Part A Program contact confirm that student data is accurate prior to submitting the 2023-2024 grant. Assessment System Security Prior to the 2022 school year, Assessment Services was part of the Teaching and Learning Department. Moving forward, OSD will move responsibility of Assessment Services back to this department. Part of this transition will include the Executive Director of Teaching and Learning and Assessment Director developing written test security building plans for all standardized tests administered in OSD. Additionally, these same directors will work closely with OSPI?s Assessment Operations Department to ensure compliance with each state assessment?s training and documentation requirements.Anticipated date to complete the corrective action: Ranking and Allocation: The District will implement this corrective action immediately, and it will be reflected in the 2023-2024 Consolidated grant application. Assessment System Security: The District will implement this corrective action immediately, and it will be implemented with adjusted training for staff beginning Fall 2023.

View Audit 30676

Finding 29649 (2022-004)

Significant Deficiency 2022

Ascension Health Alliance D/b/a Ascension

MO

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Awa...

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: 34352-93122, 34352-90022, 34352-69822 Pass-Through Award Period: 07/06/2021?Ongoing Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: Not applicable Pass-Through Award Period: 12/01/2021?09/30/2023 Pass-Through Grantor: Kansas Department of Health & Environment Ascension Ministry Market: Kansas Pass-Through Award Number: Not applicable Pass-Through Award Period: 09/01/2021?02/28/2022 Views of responsible officials: As of February 1, 2023, Ascension has implemented a team calendar that tracks due dates of all reports required to be submitted under federal programs. This calendar is accessible to all team members, including management, for oversight and accountability. Responsible Official: Jennifer Huettl, Accounting Manager, Grants & Research Finance Anticipated completion date: Completed February 1, 2023

View Audit 25088

Finding 29510 (2022-003)

Material Weakness 2022

Gallia County Local School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Number: 2022-003 Planned Corrective Action: The Treasurer will, prior to contracting with vendors, verify the vendor is not suspended or debarred by checking for SAM exclusions, certifying with the vendor, or by adding a clause to the covered transaction. Anticipated Completion Date: 6/30/23...

Finding Number: 2022-003 Planned Corrective Action: The Treasurer will, prior to contracting with vendors, verify the vendor is not suspended or debarred by checking for SAM exclusions, certifying with the vendor, or by adding a clause to the covered transaction. Anticipated Completion Date: 6/30/23 Responsible Contact Person: Jack Webb

View Audit 30563

Finding 29500 (2022-008)

Material Weakness 2022

Monroe County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meet...

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. The Monroe County Board of Education is not currently participating in or receiving funds from the Twenty-First Century Community Learning Centers Program. The Alabama State Department investigation into the actions discovered in this program is ongoing. The Board will comply with any future findings and recommendations at the conclusion of this investigation.

View Audit 25358 Questioned Costs: $1

Finding 29495 (2022-005)

Material Weakness 2022

South Whittier School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District has implemented a team comprised of the Associated Superintendents of Business and Education Services and Directors of Fiscal and Technology Services to implement a need assessment before any spending takes place. This group wil...

Corrective Action Plan and Views of Responsible Officials The District has implemented a team comprised of the Associated Superintendents of Business and Education Services and Directors of Fiscal and Technology Services to implement a need assessment before any spending takes place. This group will review and evaluate all processes associated with the program before implementation. All items purchased will be tracked using the new inventory software, and a log with be kept to maintain a record of the assigned in and out of equipment. Implementing this new process will eliminate this finding from re-occurring.

View Audit 25406

Finding 29494 (2022-004)

Material Weakness 2022

South Whittier School District

CA

Equipment & Real Property Management Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The Director of Technology will purchase an inventory software system to assist with tracking all equipment purchases with federal and non-federal funding. All equipment purchases will be tagged and recorded into the system by their serial n...

Corrective Action Plan and Views of Responsible Officials The Director of Technology will purchase an inventory software system to assist with tracking all equipment purchases with federal and non-federal funding. All equipment purchases will be tagged and recorded into the system by their serial number and category. Scanners will be used when entering a room to assist with determining the location of the equipment, and a computer log will be used to track the assigning out and in of equipment.

View Audit 25406

Corrective Action Plans

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