Corrective Action Plans

Finding 2997 (2022-026)

Significant Deficiency 2022

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior...

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior to the approval of cases.

View Audit 4883 Questioned Costs: $1

Finding 2992 (2022-024)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring

Findinq No;2022-024 Subrecipient Monitoring Responding Agency; Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) GETC will contact OPA and EY to start their Uniform Guidance Single Audit.

View Audit 4883 Questioned Costs: $1

Finding 2991 (2022-023)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring § 200.331

Findinq No.:2022-023 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) As for Fiscal Year 2022, payments to beneficiaries under the GEDA program were made directly by DOA. GEDA was not in receipt of any funds and by t...

Findinq No.:2022-023 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) As for Fiscal Year 2022, payments to beneficiaries under the GEDA program were made directly by DOA. GEDA was not in receipt of any funds and by that plain language cannot be considered a subrecipient. DOA determined in accordance with 2CFR 200.331 that GEDA was not a Subrecipient: Auditors may, but have not to date, requested access to GEDA and DOA records for verification eligibility. CFRS200.331 reads.' "(c) Use of judgment in making a determination. ln determining whether an agreement between a pass-through entity and another non-federal entity casts the latter as a subrecipient or a contractor, the substance of the relations is more important than the form of the agreement. All the characteristics listed above may not be present in all cases, and the pass-through entiflr must use judgement in classifying each agreement as a subaward or a procurement contract."

View Audit 4883

Finding 2989 (2022-021)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distanc...

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distance needed. lt was not practical to only reserve a portion of the facility as it is unknown as to how many passengers would be arriving. Therefore, a reservation of portions of the hotel was needed for the uncertainty and to maintain separation from personnel not designated for direct quarantine duties. This was done to maintain an effective distance to avoid the spread of the virus, in turn, this action helped reduce the number of fatalities from over 3,000 to about 470.

View Audit 4883 Questioned Costs: $1

Finding 2988 (2022-020)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring Reporting

Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in ...

Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reportingfor adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.

View Audit 4883

Finding 2985 (2022-017)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring Reporting

Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in qu...

Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.

View Audit 4883

Finding 2984 (2022-016)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Eligibility Subrecipient Monitoring

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost thre...

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost threshold in the cycle by the case number. The claimant's income was below the 30% threshold as per their documents submitted and therefore qualified for the program. Furthermore, any review and approval will have the program manager's signature as required by ERA's SOP.

View Audit 4883 Questioned Costs: $1

Finding 2982 (2022-014)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-014 Eligibility Responding Agency: Department of Labor (DOL) Responsible Personnel: David Dell'lsola, Director (DOL) The agency agrees with the findings. The agency is currently working with both claimants to resolve the matter.

View Audit 4883 Questioned Costs: $1

Finding 2977 (2022-012)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Findinq No.:2022-012 Period of Performance Responding Agency: Department of Public Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The extension was granted by the Department of lnterior.

View Audit 4883

Finding 2969 (2022-009)

Significant Deficiency 2022

Government of Guam

GU

Reporting Subrecipient Monitoring

Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been grant...

Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been granted access to FNS -292 to ensure reports are submitted on time.

View Audit 4883

Finding 2658 (2022-002)

Significant Deficiency 2022

Ruby's Place

CA

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

The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automa...

The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automated bill pay systems like Bill.com have been implemented for documenting the approvals of expenditures. Expected completion and implementation of the purchasing policy: December 2023.

View Audit 4480

Finding 2578 (2022-005)

Significant Deficiency 2022

The Salvation Army Golden State Division

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

REFERENCE # 2022-005 PERIOD OF PERFORMANCE – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Compliance Supplement Requirement: A non-federal entity may charge only allowable costs incurred du...

REFERENCE # 2022-005 PERIOD OF PERFORMANCE – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Compliance Supplement Requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition/Context: Division receive Emergency Food and Shelter National Board Program funds from the U.S. Department Homeland security/FEMA and various pass-through entities. The Division’s pass-through Contract requires period of performance and also requires funds must be expended by certain date. Of the Sixty (60) files selected for testing We noted that the Division: • For 4 samples, we noted that Division program expenses were recorded prior to Contract starting date. Questioned Costs: Cannot be determined Recommendation: We recommend Division charge only allowable costs incurred during the approved budget period of a pass-through award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. Corrective Action Plan: The Division will charge only allowable costs incurred during the approved budget period of a pass-through award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. Step 1 Action Date: Ongoing Final Implementation Date: 12/31/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 4368 Questioned Costs: $1

Finding 2577 (2022-004)

Material Weakness 2022

The Salvation Army Golden State Division

CA

Questioned Costs Cash Management Subrecipient Monitoring § 200.3 § 200.305

REFERENCE # 2022-004 CASH MANAGEMENT – MATERIAL WEAKNESS- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Non-Federal Entities Other Than States- Non-federal entities must minimize the time elapsi...

REFERENCE # 2022-004 CASH MANAGEMENT – MATERIAL WEAKNESS- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Non-Federal Entities Other Than States- Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). What constitutes minimized elapsed time for funds transfer will depend on what payment system/method a non-federal entity uses. Under the advance payment method, federal awarding agency or pass-through entity payment is made to the non-federal entity before the non-federal entity disburses the funds for program purposes (2 CFR section 200.3). A non-federal entity must be paid in advance provided that it maintains, or demonstrates the willingness to maintain, both written procedures that minimize the time elapsing between the transfer of funds from the US Treasury and disbursement by the non-federal entity, as well as a financial management system that meets the specified standards for fund control and accountability (2 CFR section 200.305(b)(1)). Condition/Context: Division receive Emergency Food and Shelter National Board Program funds from the U.S. Department Homeland security/FEMA and various pass-through entities. Division receives advance funds from the pass-through agency and incurred program expenditures. Of the Sixty (60) files selected for testing We noted that the Division: (1) Does not have written procedures that minimize the time elapsing between the transfer of funds from the Pass-through entity and disbursement by the Division. Questioned Costs: Cannot be determined Recommendation: We recommend Division minimize the time elapsing between the transfer of funds from the Pass-through entity and disbursement by the Division. Corrective Action Plan: The Division will strive to minimize the time elapsing between the transfer of funds from the Pass-through entity and disbursement by the Division. Step 1 Action Date: Ongoing Final Implementation Date: 12/31/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 4368 Questioned Costs: $1

Finding 2576 (2022-003)

Significant Deficiency 2022

The Salvation Army Golden State Division

CA

Questioned Costs Subrecipient Monitoring Cash Management

REFERENCE # 2022-003 OTHER - BASIS OF ACCOUNTING – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Basis of Accounting —Uniform Guidance states the basis of accounting used may be a special pu...

REFERENCE # 2022-003 OTHER - BASIS OF ACCOUNTING – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Basis of Accounting —Uniform Guidance states the basis of accounting used may be a special purpose framework. However, it does state that the determination of when an award is expended must be based on when the activity related to the federal award occurs. Uniform Guidance also states for Grants, cost reimbursement contracts, cooperative agreements, and direct appropriation type of contracts, the federal expenditure or expense should be reported when the transaction occurs. Uniform Guidance further states, the auditee should also be able to reconcile amounts presented in the financial statements to related amounts in the schedule of expenditures of federal awards. Condition/Context: Division receive Emergency Food and Shelter National Board Program funds from the U.S. Department Homeland security/FEMA and various pass-through entities. Division report to the pass-through entity on an accrual basis. Division’s schedule of expenditures of federal awards is presented on the accrual basis of accounting. Of the Sixty (60) files selected for testing: • Five (5) prior year expenditures were included in Division’s current year schedule of expenditures of federal awards. Questioned Costs: Cannot be determined Recommendation: We recommend Division report program expenditures in the year expenditures were accrued. Corrective Action Plan: The Division will report program expenditures in the year expenditures were accrued. Step 1 Action Date: Ongoing Final Implementation Date:h 12/31/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 4368 Questioned Costs: $1

Finding 2558 (2022-001)

Material Weakness 2022

Boys & Girls Clubs of Tucson, Inc.

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.321 § 200.322 § 200.326

Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Denise Watters, CEO Anticipated Completion Date: December 2023 Planned Corrective Action: The Club will take immediate steps to strengthen its internal ...

Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Denise Watters, CEO Anticipated Completion Date: December 2023 Planned Corrective Action: The Club will take immediate steps to strengthen its internal controls related to procurement of goods and services. This includes the revision of our written procurement standards to align them with federal regulations and guidelines. Additionally, we will establish procedures for maintaining adequate supporting documentation that demonstrates compliance with federal procurement standards. To ensure compliance with the prohibition on contracting with suspended or debarred parties, we will verify the status of entities with whom we enter into covered transactions using methods such as checking the System of Award Management (SAM) or collecting certifications. Responsible officials will oversee the plan's implementation, and we will maintain comprehensive records to demonstrate our commitment to adhering to federal procurement regulations and guidelines. This corrective action plan is vital to achieving and sustaining compliance with federal procurement standards.

View Audit 4363

Finding 2556 (2022-005)

Significant Deficiency 2022

Arc Community Services, INC

WI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.305

We concur with the recommendation, and a formalized and independently monitored process was implemented to reconcile refundable advances routinely and in coordination with the recognition and allocation of allowable costs effective August of 2023.

View Audit 4353

Finding 2407 (2022-001)

Material Weakness 2022

Issaquah School District No. 411

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Moriah Banasick 5150 220th Avenue S.E Issaquah, WA 98029. 425-837-7139 Corr...

Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Moriah Banasick 5150 220th Avenue S.E Issaquah, WA 98029. 425-837-7139 Corrective action the auditee plans to take in response to the finding: The Issaquah School District does not concur with the audit finding and the $420,000 in question costs. The District only requested reimbursement for eligible equipment that was provided to students and staff who had an unmet need; and adequately designed processes and internal control structures for determining unmet need and distributing equipment accordingly. Staff maintained detailed documentation of actual costs of assigned equipment and submitted for reimbursement in accordance with Title 47 CFR Part 54, Universal Service, Subpart Q, Emergency Connectivity Fund. The District looks forward to working with the FCC to resolve this finding. Anticipated date to complete the corrective action: Immediate

View Audit 4136 Questioned Costs: $1

Finding 2385 (2022-001)

Material Weakness 2022

Allen County

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328

Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and pe...

Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and performance going forward. Both staff members will review and sign off on the timely and accurate filing of all grant reporting documentation and requirements.

View Audit 4076

Finding 2352 (2022-002)

Material Weakness 2022

City of Marysville

WA

Subrecipient Monitoring Reporting

Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Correc...

Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 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 non-concurrence). The City’s CDBG Grant Manager has developed procedures to ensure all requirements in reporting Federal Funds, including FFATA are met by the City. This also includes review notification and requirements each year for any updates or changes to previously provided guidance. Management will ensure all internal controls are followed including the timely remittance of all reports. Procedures will be developed to provide training to new staff members. In addition, all delinquent reports are being completed by the CDBG Grant Manager and those will be filed no later than 12/31/2023. Anticipated date to complete the corrective action: Staff has already begun taking corrective action by setting up an account in the reporting software and completing the delinquent reports. Procedures are being documented on the process and those procedures will be completed by 12/31/2023.

View Audit 4031

Finding 2343 (2022-001)

Material Weakness 2022

City of Longview

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included 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 City’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Ken Hash, PE Public Works Director 1525 Broadway St Longview, WA 360.442.5202 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 City of Longview has enhanced its policies and procedures relevant to suspension and debarment verification. In particular, as it relates to this specific issue, to ensure that consultants/vendors previously verified as state eligible will also-be verified as federally eligible when considering the application of federal funds to project costs. This process will follow the same initiation, monitoring and approval processes as current suspension and debarment verification practices. Anticipated date to complete the corrective action: Policy controls were in place in January 2023. Checklist controls were installed in August 2023.

View Audit 4024

Finding 2331 (2022-002)

Material Weakness 2022

Cowlitz County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cowlitz County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cowlitz County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included 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: 2022-002 Finding caption: The County lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: KayLee McKay 207 N Fourth Ave Kelso, WA 98626 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 County is working on a checklist specific to federal funding that county departments are able to utilize to ensure all 2 CFR 200 requirements are being met. Anticipated date to complete the corrective action: 12/31/2023

View Audit 4001

Finding 2320 (2022-002)

None 2022

Lokahi Pacific and Affiliates

HI

Subrecipient Monitoring Eligibility

Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon sta...

Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon staff transition.

View Audit 3971

Finding 2300 (2022-002)

Material Weakness 2022

Bellevue School District No. 405

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 ...

Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4250 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The District did not have a written Test Security and Building Plan (OSPI TSBP) for each school. For our corrective action, the District will create a SharePoint site to retain each school’s annual OSPI TSBP for all standardized state tests starting with the 2023-24 school year. The District Manager of Data, Testing & Research will provide instructions, professional development, and guidance for each school. Each school’s OSPI TBSP will be retained on the SharePoint site. The District Manager of Data, Testing & Research will verify that each school complies. Anticipated date to complete the corrective action: January 1, 2024

View Audit 3931

Finding 2293 (2022-001)

None 2022

Bellevue School District No. 405

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Cor...

Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The Budget Department’s internal procedures will be updated to include instructions for budget analysts to verify the correct indirect rate is used when preparing and reviewing grant claims. A shared document showing the historical indirect rates will continue to be updated annually and used as a reference to verify the correct rate is used in any given fiscal year. When preparing claims for reimbursement, a budget analyst will compare the indirect rate that is hard-coded in OSPI’s iGrants claim system to the calculated maximum indirect rate allowable for the fiscal year in which expenditures are incurred to ensure the correct indirect rate is used. When reviewing the claims for reimbursement, the reviewer will check the grant claim for accuracy, including verifying the indirect rate on the grant claims agrees to the calculated maximum indirect rate allowable. Anticipated date to complete the corrective action: September 30, 2023

View Audit 3931 Questioned Costs: $1

Finding 2240 (2022-001)

Material Weakness 2022

Renton School District No. 403

WA

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Renton School District No. 403 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 Regul...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Renton School District No. 403 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 allowable activities and costs, equipment, and restricted purpose requirements. Name, address, and telephone of District contact person: Jason Franklin, Executive Director 300 S.W. 7th Street Renton, WA 98057 (425) 204-2394 Corrective action the auditee plans to take in response to the finding: The District will correct its internal process of identifying departments participating in federal grants at the inception of the work. This will ensure that proper internal control procedures will be applied to grant applications, claims filing, asset tracking, and program requirements. More specifically, the District will ensure the Technology Department processes grant applications and transactions through the Budget and Grants team to ensure the application of current functioning internal controls. Reviews will be conducted of Technology finance activity with strategic collaboration of task management. Anticipated date to complete the corrective action: 10/27/2023

View Audit 3819 Questioned Costs: $1

Corrective Action Plans

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