Corrective Action Plans

Finding 29486 (2022-003)

Material Weakness 2022

CA

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

Corrective Action Plan and Views of Responsible Officials The Director of Fiscal Services and payroll staff will collaborate with site administrators to ensure all timecards relating to federal programs are pre-approved before submitting them to payroll for processing. In addition, payroll will not...

Corrective Action Plan and Views of Responsible Officials The Director of Fiscal Services and payroll staff will collaborate with site administrators to ensure all timecards relating to federal programs are pre-approved before submitting them to payroll for processing. In addition, payroll will not process timecards without prior approval.

View Audit 25406

Finding 29429 (2022-007)

Material Weakness 2022

Corbett School District

OR

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs

7. Deficiency 2022-007 ? Instance of Noncompliance ? Procurement Policy a. An instance of noncompliance was identified over compliance requirement 1(a) from the 2022 Office of Management and Budget (OMB) Compliance Supplement. The District does not have a documented procurement policy. The District ...

7. Deficiency 2022-007 ? Instance of Noncompliance ? Procurement Policy a. An instance of noncompliance was identified over compliance requirement 1(a) from the 2022 Office of Management and Budget (OMB) Compliance Supplement. The District does not have a documented procurement policy. The District should develop and implement a formal procurement policy consistent with Federal, State, and local laws and regulations. b. Plan of Action: The District will undertake a review of best practices regarding procurement policy and will advance resulting recommendations. c. Timeframe: Fiscal year 2023-24

View Audit 29049

Finding 29366 (2022-005)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.430

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to th...

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to the federal grants tested. However, there was no documentation (within personnel files or other means) to support that the rates of pay were approved. Planned Corrective Action: DESC was unable to locate evidence due to turnover with the HR department. We have hired a new Director of Human Resources (Director), who has implemented an employee filing system that incorporates up to date employee information and salary information. This information is noted in offer letters, promotion letters and salary increase letter. All payroll updates are required in writing to evidence approval of the Director of Human Resources and another executive team members authorization (President or CFO). This confidential information is stored in the Director?s locked office. Contact person responsible for corrective action: Calethia Binion, HR Director Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29365 (2022-002)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Reporting Significant Deficiency § 200.508

Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Man...

Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of the grants in their portfolio, which is the basis for the creation of the SEFA. Additionally, audit procedures are being put in place to ensure that the SEFA is created and reviewed, at minimum, on a semi-annual basis. Contact person responsible for corrective action: Angela Smith, Accounting Manager Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29278 (2022-001)

Material Weakness 2022

Montesano School District No. 66

WA

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

Montesano School District No. 66 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 P...

Montesano School District No. 66 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 did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Sheila Baker 502 E Spruce Avenue, Montesano, WA 98563 (360)249-3942 Corrective action the auditee plans to take in response to the finding: The Superintendent and/or the Business Manager will review all contractor/subcontractor contracts to verify the prevailing wage rate clause is included in federally funded contracts over $2,000. Anticipated date to complete the corrective action: April 25, 2023

View Audit 29484

Finding 29275 (2022-003)

Significant Deficiency 2022

San Diego Christian College

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last ...

Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last date of attendance is currently 7 days or more old. This will serve as a warning that students are nearing the 14-day threshold for attendance and alert the registrar ahead of time regarding student who may need to be dropped in the near future. 2. A ?to-do? will be set up in the EMS (Populi) for the Registrar for any student who reaches 14 days of non-attendance in any course by the Financial Services team. A follow up will be requested regarding the status of each student so that R2T4 can begin as quickly as possible. 3. E-mails detailing refunds due, due to student drops or withdraws will be submitted to both accounting and also the CFO and VP of Enrollment Management in addition to Accounting who has previously received these request. Person Responsible for Corrective Action Plan: James McHugh Anticipated Date of Completion: 08/28/2023 (All Steps to Begin with start of Fall 2023 semester with the exception of refund notices which will begin earlier if disbursements begin earlier than that date, resulting in refunds needed

View Audit 29483 Questioned Costs: $1

Finding 29198 (2022-005)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Thr...

FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Entity: Indiana Department of Education Compliance Requirement: Cash Management Audit Finding: Material Weakness, Noncompliance, Other Matters Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the cash management compliance requirements for the COVID-19 ? Education Stabilization Fund. Context: During our audit procedures, we noted that in fiscal year 2021, the School Corporation had drawn down $108,445 more in ESSER II funds than what they had expended. The School Corporation received $297,500 of ESSER II funds during fiscal year 2021, but had only disbursed $189,055. The School Corporation spent $107,361 of the remaining funds during fiscal year 2022 and had an ending balance of $1,084 as of June 30, 2022. The ESSER II grant is a cost reimbursement grant and therefore, the School Corporation should not have drawn down these funds prior to the expenses being incurred. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and/or the Superintendent?s designees will not request funds from reimbursable grants before expenditures have been made by the corporation. Responsible Party and Timeline for Completion: The responsible parties are the Superintendent and/or the Superintendent?s designees. The corrective action will take place immediately (3/15/2023).

View Audit 25373

Finding 29177 (2022-004)

Significant Deficiency 2022

West Holt Public School District No. 239

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: 2022-004 Name of Contact Person: Paul Pistulka, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of e...

Finding: 2022-004 Name of Contact Person: Paul Pistulka, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 24728

Finding 29141 (2022-003)

None 2022

Piazza Apartments

FL

HUD Housing Programs Reporting Subrecipient Monitoring

Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit peri...

Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT (CONTINUED) FINDING No. 2022-003: Section 202 Supportive Housing for Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for the timely renewal of Action Taken: the PRAC contract Management has established a compliance department in addition to utilizing a compliance monitoring software. Both will assist in monitoring contract renewals thus ensuring timely submissions per HUD guidelines. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 29890

Finding 29136 (2022-002)

Material Weakness 2022

Bloomfield School District

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be...

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be verified with a sign-off by the Superintendent and compared to the supporting funds ledger. Anticipated Completion Date: FY23 SEFA

View Audit 29735

Finding 29103 (2022-002)

Significant Deficiency 2022

Abiding Peace Senior Housing Corporation

NJ

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Planned Corrective Actions: We will re-enforce the use of the move in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semi-annual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file a...

Planned Corrective Actions: We will re-enforce the use of the move in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semi-annual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file audits on annual recertifications.

View Audit 30255

Finding 29099 (2022-002)

Material Weakness 2022

Jackson Municipal Airport Authority

MS

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.326

2022-002 Material Weakness - Davis-Bacon Act Planned Corrective Action Proper documentation not maintained by the Authority to verify compliance with Davis Bacon, due to the lack of monitoring of contractor compliance and adequate records retention by project management. A new system of checks and b...

2022-002 Material Weakness - Davis-Bacon Act Planned Corrective Action Proper documentation not maintained by the Authority to verify compliance with Davis Bacon, due to the lack of monitoring of contractor compliance and adequate records retention by project management. A new system of checks and balance was created between Finance, Capital Project, and Procurement Departments to reconcile, evaluate, and manage construction projects on a monthly basis to ensure proper documentation and tracking. Management will add an additional requirement to include this as part of the accounts payable process. Anticipated Completion Date Complete by September 30, 2022 Responsible Contact Person Rico Owens, Senior Accountant

View Audit 24564

Finding 29094 (2022-001)

Material Weakness 2022

Community Plus Federal Credit Union

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Issue ?Reporting is completed by submitting a Uses of Award Report by answering a series of questions on the CDFI Fund?s AMIS webpage. For the Uses of Award Report which was due on March 31, 2022, the submission did not occur until June 28, 2022. When initially submitting the Uses of Award Report ...

Issue ?Reporting is completed by submitting a Uses of Award Report by answering a series of questions on the CDFI Fund?s AMIS webpage. For the Uses of Award Report which was due on March 31, 2022, the submission did not occur until June 28, 2022. When initially submitting the Uses of Award Report in March 2022, the on-line submission through AMIS was not properly completed. Action Plan 1? The report will be completed a minimum of two weeks before the deadline. This will be documented in the form of a screenshot and retained in records. Action Plan 2? Upon submission the credit union will verify the report was received. This will be documented in the form of a screenshot and retained in records. Contact: Michael Daugherty, President/CEO, manager@cplusfcu.org Anticipated completion date: 12/15/2022

View Audit 29992

Finding 29042 (2022-001)

Significant Deficiency 2022

Mountain Board of Cooperative Educational Services

CO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

RE: Finding 2022-001: Internal Control over Compliance The following is the Corrective Action Plan (CAP) related to the noted finding. Corrective Action Plan Agency: Colorado Department of Education Audit Period: FY21-22 Audit Finding Number: 2022-001 Audit Finding Title: Internal Control over Compl...

RE: Finding 2022-001: Internal Control over Compliance The following is the Corrective Action Plan (CAP) related to the noted finding. Corrective Action Plan Agency: Colorado Department of Education Audit Period: FY21-22 Audit Finding Number: 2022-001 Audit Finding Title: Internal Control over Compliance Specific Steps to be Taken: Mountain BOCES currently utilizes a mostly decentralized purchasing system. Improved documentation and trainings relating to procurement policies and procedures as well as increased internal controls were put into place during the second half of 2022 and will continue in 2023. Mountain BOCES has been re-writing these policies to include required language and alignment with 2CFR ?? 200.317 through 200.327, particularly the requirements discussing the allowable procurement methods, dollar thresholds, and the requirements for each allowable method. The procurement policy is undergoing a major rewrite in 2023 by the Executive Director and newly hired Business Manager to ensure sufficient internal controls and overall improved efficiencies. Anticipated Completion Date: Ongoing Name(s) and Title(s) of Contact Person Wendy Wyman Executive Director responsible for Correction Action: If you should have any questions or comments, please do not hesitate to contact me at wwyman@mtnboces.org.

View Audit 29709

Finding 29028 (2022-003)

Material Weakness 2022

Southwestern Jefferson County Consolidated School Corporation

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number: O?ce 812-866-6244 Cell: 812-599-0627 Contact Email: jwatson@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Pl...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number: O?ce 812-866-6244 Cell: 812-599-0627 Contact Email: jwatson@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort to remedy finding 2022-003 includes, but is not limited to, the following: ? Beginning December 27, 2022, an e?ective internal control system was implemented related to grant agreement and the reporting compliance requirements. ? The Assistant Superintendent prepares and formats the data for required reporting. ? The prepared and formatted data, and supporting documentation is shared via a DocuSign Envelope to be reviewed for accuracy. ? The DocuSign Envelope is routed to the Treasurer for the initial review. His/her eSignature indicates its completion. ? It is then routed to the Deputy Treasurer for a second review. His/her eSignature indicates its completion. ? The DocuSign envelope is then routed back to the Assistant Superintendent for submission, barring any required corrections. ? In the event that corrections to the report are required, the Assistant Superintendent?s eSignature in the appropriate location indicates that corrections are needed prior to submission. ? A second DocuSign Envelope, with the needed corrections, is then generated and proceeds through the process again. ? When the report is o?cially submitted, the Assistant Superintendent indicates its completion by eSignature in the appropriate location. ? The Superintendent monitors the internal controls by confirming that both the Treasurer and Deputy Treasurer have completed their review and indicates as such via eSignatures. ? The Chief Financial O?cer receives a carbon copy of the completed DocuSign Envelope. Anticipated Completion Date: December?27,?2022?

View Audit 29468

Finding 29024 (2022-006)

Material Weakness 2022

Southwestern Jefferson County Consolidated School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Laura Boldery, CFO/Corporation Treasurer Contact Phone Number: 812-866-6253 or Cell: 812-801-9070 Contact Email: laurab@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: A...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Laura Boldery, CFO/Corporation Treasurer Contact Phone Number: 812-866-6253 or Cell: 812-801-9070 Contact Email: laurab@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort to remedy finding 2022-006 includes, but is not limited to, the following: ? We will review or internal controls again and try to implement a process to ensure it is being monitored and completed. ? We will have all invoices monitored before submission. Revenue will be monitored and checked with invoices when received. Anticipated Completion Date: February 1, 2023

View Audit 29468

Finding 29015 (2022-001)

Significant Deficiency 2022

Northern Michigan Regional Entity

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332

June 14, 2023 Roslund, Prestage & Company, P.C. 525 West Warwick Drive Suite Alma, MI 48801 Finding: 2022-001 Federal Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Prevention, COVID-19 Prevention II, and COVID-19 ARPA Prevention) Condition: During testing of contr...

June 14, 2023 Roslund, Prestage & Company, P.C. 525 West Warwick Drive Suite Alma, MI 48801 Finding: 2022-001 Federal Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Prevention, COVID-19 Prevention II, and COVID-19 ARPA Prevention) Condition: During testing of contracts with subrecipients it was noted that these contracts did not include portions of required disclosures. Corrective Action Plan: The NMRE will include the information in contracts with subrecipients that are required in 2 CFR 200.332. Responsible Party: Chris VanWagoner, Provider Network Manager Date of anticipated implementation: FY23 going forward Thank you Regards, Deanna Yockey, CFO Northern Michigan Regional Entity 1999 Walden Drive Gaylord, MI 49770 231-383-6438

View Audit 29226

Finding 28876 (2022-003)

Significant Deficiency 2022

Src, Inc.

NY

Allowable Costs / Cost Principles Equipment & Real Property Management Internal Control / Segregation of Duties

SRC agrees that the proper eForms were not completed in two of the transactions DCAA selected for testing. However, as noted in DCAA?s audit report, there were mitigating controls and documentation showing the project managers were aware of the transfer of materials and were tracking it manually. ...

SRC agrees that the proper eForms were not completed in two of the transactions DCAA selected for testing. However, as noted in DCAA?s audit report, there were mitigating controls and documentation showing the project managers were aware of the transfer of materials and were tracking it manually. SRC does agree that the proper eForms should have been used and will provide training to responsible employees to ensure compliance with MAT-P-540. Contact Person Responsible for Corrective Action: John Simms, Director, Facilities Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28873 (2022-004)

Significant Deficiency 2022

Src, Inc.

NY

Allowable Costs / Cost Principles Subrecipient Monitoring

SRC will review its processes and make updates as needed to ensure costs are liquidated within 120 days as required. Where applicable, this process will include formal requests of the ACO for extensions to the 120-day period when SRC is awaiting the submittal of final invoices from our subcontractor...

SRC will review its processes and make updates as needed to ensure costs are liquidated within 120 days as required. Where applicable, this process will include formal requests of the ACO for extensions to the 120-day period when SRC is awaiting the submittal of final invoices from our subcontractors. Contact Person Responsible for Corrective Action: Tasha Haynes, Sr Manager, Compliance Completion Date: All corrective action will be implemented by September 30, 2023.

View Audit 32801

Finding 28867 (2022-002)

Significant Deficiency 2022

City of Concord

CA

Subrecipient Monitoring Reporting

Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-...

Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0009 COVID-19 ? BC-20-MW-06-0009 ? Fiscal Year of Initial Finding: 2022 ? Name(s) of the contact person: Leng Powers ? Corrective Action Plan: The City has identified all first-tier sub-award agreements of $30,000 or more and will ensure that new staff has access to the FSFR reporting system to review prior reporting and ensure continued reporting compliance with the FFATA requirements. ? Anticipated Completion Date: April 30, 2023

View Audit 25588

Finding 28866 (2022-001)

Significant Deficiency 2022

City of Concord

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Reference Number: SA2022-001 Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award...

Finding Reference Number: SA2022-001 Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: SLFRP0424 ? Fiscal Year of Initial Finding: 2022 ? Name(s) of the contact person: Purchasing Manager ? Corrective Action Plan: Pursuant to Section 25 (Debarment /Suspension Policy) of the City of Concord Purchase Order Contract delineates this. Specifically, in City of Concord Contracting the process would be to check with the Federal Government Debarment Database/SAM.gov to ensure the contractor has not been suspended or debarred. Once this step is complete, verification is documented in the file and the contract would be awarded. The City will ensure this takes place going forward and documentation is retained. ? Anticipated Completion Date: April 30, 2023

View Audit 25588

Finding 28843 (2022-001)

Material Weakness 2022

Greensburg Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then reviewed and approved by the Superintendent and/or the Grant Administrator. During the secondary review, the Superintendent and/or Grant Administrator will compare the ESSER Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports. The Treasurer and Superintendent and/or Grant Administrator will review compliance requirements related to the grant agreement and signoff that all requirements were met. Anticipated Completion Date: April 2023

View Audit 28930

Finding 28834 (2022-102)

Material Weakness 2022

Navajo County

AZ

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Complia...

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Compliance Specialist Anticipated completion date: June 30, 2023 Concur. The nonprofit organization was created in part to serve as the administrative arm of the Local Board and to provide a location for a resource center where WIOA services would be provided. The County did not distinguish fiscal responsibilities between parties and therefore assumed that certain expenditures of the Local Board and nonprofit would be allowable and could be paid directly by the County. The County considered the expenditures of the nonprofit to be program related, even though they were not directly incurred by the County. The County will improve its accounts payable policies and procedures for processing invoices using established process within the Finance Department, including ensuring all invoices are addressed to the County prior to payment. In addition, the County will establish clear contractual agreements that establish fiscal responsibilities that follow the program?s requirements. Finally, the County will coordinate with the pass-through grantor for the repayment of the unallowable costs identified in the finding.

View Audit 28884 Questioned Costs: $1

Finding 28830 (2022-001)

None 2022

Kingsley Area Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months? average expenditures. The District is fully aware of this situation and will create and submit a spend down plan in place to help alleviate the exc...

CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months? average expenditures. The District is fully aware of this situation and will create and submit a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Kristy Donner, the food service director and Nicole Darby, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The District anticipates certain projects may require lead time for getting new equipment or renovation projects completed and therefore will plan accordingly to make sure projects get completed prior to the end of the fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.

View Audit 31783

Finding 28789 (2022-005)

Significant Deficiency 2022

City of Seadrift Texas

TX

Subrecipient Monitoring Cash Management Significant Deficiency

The City agrees with this finding and will work with Grant Administrators to ensure that reimbursement requests are in compliance with the guidelines set by state and federal agencies. Due to the City?s limited budget and restrictions set by Grant Agencies, the City and the Grant Administrators agr...

The City agrees with this finding and will work with Grant Administrators to ensure that reimbursement requests are in compliance with the guidelines set by state and federal agencies. Due to the City?s limited budget and restrictions set by Grant Agencies, the City and the Grant Administrators agreed to wait to submit invoices or group invoices to meet the required threshold for reimbursements. The Grant Agencies have not delayed or rejected payment of any invoices due to the delay in submissions.

View Audit 28869

Corrective Action Plans

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