Corrective Action Plans

Finding 30316 (2022-031)

Significant Deficiency 2022

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-031 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The risk assessment process has been completed for Supporting Effective Instruction awards for the 2023-2024 school year. The department is c...

Finding: 2022-031 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The risk assessment process has been completed for Supporting Effective Instruction awards for the 2023-2024 school year. The department is contracting with the Vander Weele Group to assist the department in designing a comprehensive federal programs monitoring system, which will take into account the sub-recipient risk. Contact Person Ann Ellefson, Academic Support Director Anticipated Completion Date 2022-2023 risk assessments for Supporting Effective Instruction will be finalized by March 31, 2023.

View Audit 36677

Finding 30294 (2022-024)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-024 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. When this issue was pointed out to us in the prior audit in February of 2021, we immediately made the change to our grant awards. Contact Pe...

Finding: 2022-024 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. When this issue was pointed out to us in the prior audit in February of 2021, we immediately made the change to our grant awards. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Implemented in February 2021

View Audit 36677

Finding 30289 (2022-023)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-023 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. When this issue was pointed out to us in the prior audit in February of 2021, we immediately made the change to our grant awards. Contact Pe...

Finding: 2022-023 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. When this issue was pointed out to us in the prior audit in February of 2021, we immediately made the change to our grant awards. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Implemented in February 2021

View Audit 36677

Finding 30288 (2022-022)

Material Weakness 2022

State of North Dakota

ND

Subrecipient Monitoring Cash Management Questioned Costs § 200.208 § 200.303 § 200.339

Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements establ...

Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements established by FSRS?s website. The Block Award, or the federal award which reimburses for meals claimed, will be reported after the meals have been claimed in NDFoods and paid in Peoplesoft. NDDPI will report the payments already made for FY 2023 and will work with our NDIT programmers to allow us to create an auto-generated report from NDFoods that will upload into the FSRS website according to FSRS?s template. To enter expenditure data by month in FSRS, Awardees are encouraged to complete a template to upload the required data. Unfortunately, NDDPI is aware of an issue with this template caused by the need for a 4-digit extension number. The lack of 4-digit zip code extensions with our rural sub-recipients is responsible for throwing this error in the upload. To complete a successful upload, NDDPI will omit any sub-recipients missing the 4-digit zip code extension from the monthly data or template and add them to the report with a manual entry on the website. The Director of CN and the CN Technology Coordinator will work with NDIT to program the needed reports from NDFoods. The Administrative Officer and the Account/Budget Specialist from the Fiscal Management office will be responsible for completing the upload and entering any manual data. After we have a defined set of steps to follow, we will create a written process and edit as needed. Contact Person Linda Schloer, Director, Child Nutrition and Food Distribution Programs Scott Egge, Technology Coordinator, Child Nutrition Kim Vega, Administrative Officer III, Fiscal Management Leon Rauser, Account/Budget Specialist, Fiscal Management Anticipated Completion Date Begin manual process procedure, 04/01/2023, enter sub-recipient data monthly from October 2022 forward until an automated process can be obtained. Autogenerated process date is uncertain, NDDPI will work with NDIT to establish an automated process as soon as IT?s schedule allows and testing is completed.

View Audit 36677

Finding 30287 (2022-033)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.331 § 200.521

Finding: 2022-033 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. For the FY 2021 audits we increased the emphasis on reviewing subrecipient?s single audits. We had a 100% response rate on our audit survey and revi...

Finding: 2022-033 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. For the FY 2021 audits we increased the emphasis on reviewing subrecipient?s single audits. We had a 100% response rate on our audit survey and reviewed submitted reports in a timely manner. We still have some subrecipients who have not completed their FY 2021 audits do to various reasons. We check in with these entities on a quarterly basis to get updates on the status of their audits. We are on track for similar results for the FY 2022 audits. Contact Person Jamie Mertz, Director of Fiscal Services Anticipated Completion Date Already implemented

View Audit 36677

Finding 30249 (2022-002)

None 2022

Burleigh County

ND

Subrecipient Monitoring Period of Performance § 200.1 § 200.332 § 200.414

2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE Condition: Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of th...

2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE Condition: Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see definition of Federal award date ? 200.1) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity ? Assistance Listings number and Title ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) per ?200.414 ? a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient's records and financial statements as necessary for the pass-through entity to meet the requirements of this part, and appropriate terms and conditions concerning closeout of the subaward Corrective Action Plan: We agree with the recommendation. Burleigh County has implemented new policies and procedures in 2023 regarding subrecipient monitoring. Anticipated Completion Date: FY 2023

View Audit 25499

Finding 30237 (2022-001)

Significant Deficiency 2022

Spartanburg Regional Healthcare System Foundation

SC

Reporting Subrecipient Monitoring

Contact Person: Amanda Herin Management?s Response: Spartanburg Regional Healthcare System Foundation developed a policy and procedure manual and control system for all federal grant processes. Included in the manual are procedures specific to subaward reporting requirements and entering all first-t...

Contact Person: Amanda Herin Management?s Response: Spartanburg Regional Healthcare System Foundation developed a policy and procedure manual and control system for all federal grant processes. Included in the manual are procedures specific to subaward reporting requirements and entering all first-tier subawards into the FSRS. In addition, Spartanburg Regional Healthcare System Foundation staff with oversight of grant compliance have attended training for federal grant compliance. Completion Date: August 15, 2022

View Audit 35246

Finding 30235 (2022-001)

Significant Deficiency 2022

City of Temecula

CA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023

View Audit 31818

Finding 30233 (2022-003)

Material Weakness 2022

Panama Buena Vista Union School District

CA

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

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.

View Audit 31815

Finding 30232 (2022-002)

Material Weakness 2022

Panama Buena Vista Union School District

CA

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

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with Chromebooks and other technology needed to access instruction and recognizes the need for improved inventory tracking practices by all staff.

View Audit 31815

Finding 30221 (2022-001)

Significant Deficiency 2022

Emergency Food Network of Tacoma and Pierce County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

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

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

View Audit 36289

Finding 30192 (2022-005)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

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

View Audit 35974

Finding 30190 (2022-003)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Subrecipient Monitoring § 200.322 § 200.332

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

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

View Audit 35974

Finding 30162 (2022-001)

Significant Deficiency 2022

City of Rome, New York

NY

Reporting Subrecipient Monitoring

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

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

View Audit 30878

Finding 30159 (2022-001)

Material Weakness 2022

Hancock County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

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

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

View Audit 33762

Finding 30140 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Livermore

CA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

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

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

View Audit 35219

Finding 30137 (2022-002)

Significant Deficiency 2022

The Medical College of Wisconsin, INC

WI

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

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

View Audit 33926

Finding 30113 (2022-005)

Significant Deficiency 2022

City of Rialto

CA

Subrecipient Monitoring Reporting Significant Deficiency

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

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

View Audit 34563

Finding 30111 (2022-004)

Significant Deficiency 2022

City of Rialto

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

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

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

View Audit 34563

Finding 30021 (2022-002)

Significant Deficiency 2022

Los Angeles County Metropolitan Transportation Authority

CA

Matching / Level of Effort / Earmarking Special Tests & Provisions Questioned Costs § 200.303

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

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

View Audit 37845

Finding 30020 (2022-005)

Material Weakness 2022

Boone County

IN

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

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

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

View Audit 31370

Finding 30018 (2022-003)

Material Weakness 2022

Boone County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

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

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

View Audit 31370

Finding 30012 (2022-004)

Significant Deficiency 2022

School District of Auburndale

WI

Questioned Costs Subrecipient Monitoring Cash Management

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

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

View Audit 33750

Finding 29996 (2022-002)

Significant Deficiency 2022

County of Stanton

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

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

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

View Audit 36603

Finding 29925 (2022-004)

Material Weakness 2022

Saint Paul Public Schools

MN

Questioned Costs Subrecipient Monitoring Material Weakness

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

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

View Audit 31034

Corrective Action Plans

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