Corrective Action Plans

Finding 32025 (2022-006)

Significant Deficiency 2022

LA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2022-006 Suspension and Debarment Condition: CRI identified that the School Board did not have controls in place to verify whether vendors are suspended, debarred or otherwise excluded. Corrective Action Plan: The School Board will implement procedures to verify vendors are not suspended, debar...

2022-006 Suspension and Debarment Condition: CRI identified that the School Board did not have controls in place to verify whether vendors are suspended, debarred or otherwise excluded. Corrective Action Plan: The School Board will implement procedures to verify vendors are not suspended, debarred or otherwise excluded. Person Responsible for Corrective Action ? DaVona Howard, Chief Financial Officer Anticipated Completion Date ? Immediately.

View Audit 36052

Finding 32024 (2022-005)

Significant Deficiency 2022

City of Monroe School Board

LA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

2022-005 Timesheet Inaccuracies Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Corrective Action Plan: The School Board will have payroll processing st...

2022-005 Timesheet Inaccuracies Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Corrective Action Plan: The School Board will have payroll processing staff review approved timesheets before they are processed for payment. Person Responsible for Corrective Action ? DaVona Howard, Chief Financial Officer Anticipated Completion Date ? Immediately.

View Audit 36052 Questioned Costs: $1

Finding 31999 (2022-004)

Material Weakness 2022

Cannelton City School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corre...

FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corrective Action Plan: All reports will be done by the Corporation Treasurer and/or Grant Writer and checked over by the Superintendent. Anticipated Completion Date: February 2023

View Audit 27847

Finding 31862 (2022-001)

Material Weakness 2022

Washington County, Fl

FL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding ? Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment. Management Response ? The County will implement additional cont...

Finding ? Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment. Management Response ? The County will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. Johnnie Pettis, Deputy Clerk will be responsible for the corrective action and anticipates completion of corrective action will be taken before September 30, 2023. Effective date of completion: within the fiscal ending September 30, 2023

View Audit 31429

Finding 31804 (2022-002)

Significant Deficiency 2022

World Learning, Inc.

DC

Questioned Costs Reporting Procurement, Suspension & Debarment

Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue departm...

Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue department level purchasing cards to support departments as a preferred payment mechanism for non-travel related transactions. Treasury will restrict individual corporate credit cards for support department employees to travel related expenditures. ? Provide fraud awareness, detection, and prevention training to finance staff, supervisors and budget managers. Training recording will be made available to all staff on organizational portal. Proposed Completion Date: June 30, 2023 Finding 2022-002 Allowable Costs Name of contact person: Mersea Boku ? Controller and Deputy CFO Corrective action: After World Learning identified an inappropriate transaction, management established a task force under the leadership of the CFAO and SVP of Finance to conduct extensive review and ensure that all such transactions were identified. World Learning also engaged an external forensic investigator to get independent analysis on the completeness of the internal investigation performed by the task force. The external forensic investigation confirmed the completeness of the internal investigation. All findings have been reported to Offices of Inspector General of affected US agencies (USAID and DOS). In addition, World Learning will reclassify all inappropriate or questioned transactions to "unallowable" cost centers in fiscal year 2023 and will reimburse the US government by reducing the final indirect rate for the fiscal year. Proposed Completion Date: June 30, 2023

View Audit 31973 Questioned Costs: $1

Finding 31717 (2022-002)

Material Weakness 2022

City of Lawrence

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will update our procurement policy to ensure compliance with applicable Feder...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will update our procurement policy to ensure compliance with applicable Federal procurement laws. Additionally, our updated policy shall ensure the City adheres to all procurement procedures outlined in Federal awards received by the City. This policy will ensure contractors and subrecipients are not suspended, debarred, or otherwise excluded prior to entering any contracts or subawards. Anticipated Completion Date: 12/31/2023

View Audit 33226

Finding 31705 (2022-002)

Significant Deficiency 2022

Lakeview College of Nursing

IL

Student Financial Aid Subrecipient Monitoring Reporting

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitori...

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: [Describe action planned or taken]. ? Additional reports will be reviewed before submitting the first-of-term information to the National Student Clearinghouse. ? Future semesters begin and end dates are created three years in advance to avoid date changes. ? The Registrar will complete a monthly review of students in the NSLDS system to ensure enrollment begin and end dates are accurate according to College Academic Calendar and clearinghouse submission. Name(s) of the contact person(s) responsible for corrective action: ? Connie Young, Director of Enrollment/Registrar Planned completion date for a corrective action plan: ? August 1, 2023. If the U.S. Department of Education has questions regarding this schedule, please call Sheila Mingee at 217-709-0923.

View Audit 26744

Finding 31697 (2022-005)

Material Weakness 2022

Dekalb County, Ga

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: Decemb...

Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31695 (2022-004)

Material Weakness 2022

Dekalb County, Ga

GA

Subrecipient Monitoring § 200.332

Finding 2022-004 ? Subrecipient Monitoring - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will work closely with the sub-recipients to communicate the grant require...

Finding 2022-004 ? Subrecipient Monitoring - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will work closely with the sub-recipients to communicate the grant requirements and review their supporting documentation to ensure the required documentation is listed/provided. - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31692 (2022-006)

Significant Deficiency 2022

Dekalb County, Ga

GA

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Commun...

Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Community Development Department has implemented internal controls to ensure that HUD Emergency Solutions Grant (ESG) program funds are obligated for all grant amounts, except the amount for its administrative costs, within 180 days of the date that HUD signs the grant agreement (or grant amendment for the reallocation of funds). - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31683 (2022-003)

Significant Deficiency 2022

Universidad Carlos Albizu, Inc.

PR

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institut...

Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for a transaction that occurred before the corrective action plan implemented by the University to address this issue. The Institute provided training to their staff to ensure that all disbursements included all the required documentation in accordance with the University's policy. This training was carried out for all personnel involved in the purchasing process. In addition, the University hired a public accounting firm to carry out an internal audit process which included actions that were aimed at resolving this finding. No cases of this nature were identified after the corrective action plan was implemented. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date Completed as of June 30, 2022.

View Audit 34495

Finding 31663 (2022-009)

Significant Deficiency 2022

Clatsop Community College

OR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement ...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff is being trained to monitor all outstanding checks and to follow the federal and state guidelines. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: June 30, 2023

View Audit 33048

Finding 31634 (2022-008)

Significant Deficiency 2022

University of Illinois

IL

Subrecipient Monitoring Cash Management § 200.303 § 200.305

Finding 2022-008 Timing of Subrecipient Payments Plan: UIUC- The University of Illinois Urbana-Champaign continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The U...

Finding 2022-008 Timing of Subrecipient Payments Plan: UIUC- The University of Illinois Urbana-Champaign continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The University will implement additional internal measures to address inefficiencies related to the current multi-department review, approval, and payment process. UIC - The University of Illinois Chicago will communicate reminders and provide training, as necessary, to parties involved in the subrecipient payment process. The University will continue to monitor and refine procedures. Expected Implementation Date: April 2023

View Audit 26102

Finding 31600 (2022-001)

Significant Deficiency 2022

United Way of North Central Florida, Inc.

FL

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG...

RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG Admin training for all ESG funded providersregardless of their funding history under the program. ?Conduct monthly case file pulls at random for all providers across all programs. Completion date is ongoing throughout the current fiscal year Amber Miller, President & CEO, will serve as the primary contact for this Corrective Action Plan.

View Audit 35916

Finding 31555 (2022-008)

Significant Deficiency 2022

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in orde...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 25796

Finding 31525 (2022-001)

Material Weakness 2022

Utah Food Bank

UT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension....

Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension. Responsible Individuals: Jennifer Pratt, Chief Financial Officer Corrective Action Plan: Utah Food Bank will continue to enhance internal controls over reporting to have one person write the report and another verify before the reports are submitted. All reports shall be submitted in a timely manner. Anticipated Completion Date: February 10, 2023

View Audit 35926

Finding 31524 (2022-001)

Significant Deficiency 2022

Youth & Opportunity United, Inc.

IL

Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN 3/14/2023 United States Department of Education Youth & Opportunity United, Inc. respectfully submits the following corrective action plan for the year ended 06/30/2022. Name and address of independent public accounting firm: Cohn Reznick 1 South Wacker Dr. Suite 3550 Chica...

CORRECTIVE ACTION PLAN 3/14/2023 United States Department of Education Youth & Opportunity United, Inc. respectfully submits the following corrective action plan for the year ended 06/30/2022. Name and address of independent public accounting firm: Cohn Reznick 1 South Wacker Dr. Suite 3550 Chicago, IL 60606 Audit period: 7/1/2021-6/30/2022 The findings from the 6/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY United States Department of Education 2022-001 21st Century Community Learning Center Program ? Assistance Listing Number 84.287 During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Reporting Recommendation: The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Action Taken: We concur with the recommendation, and it was implemented effective 07/01/2022. Going forward all reports will be submitted in a timely fashion. If the United States Department of Education has questions regarding this plan, please call Martin Maxwell at (847) 801-0211. Sincerely yours, Martin Maxwell Executive Director of Finance

View Audit 35925

Finding 31523 (2022-001)

None 2022

Egida Ryder, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.

View Audit 35156

Finding 31482 (2022-002)

Material Weakness 2022

Redi Corporation and Affiliates

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

Corrective Action Plans

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