Corrective Action Plans

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action; Brian Tomamichel, Chief Financial Officer Contact Phone Number: 317-867-8013 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Westfield Washington Schools will be hiring a Director of Food Service to oversee our current food service management company. With this hire the district will ensure that this individual is routinely trained on procurement, contract approval, and any other necessary items to ensure that all Federal Uniform Guidance requirements such as suspension and debarment checks are performed prior to awarding contract. Anticipated Completion Date: June 2023

2022-009 – SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Agriculture Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Passed Through Minnesota Department of Human Services Pass Through Number: H55210010 Award Period: 2022 Recommendation: We recommend that the County ensure it is either checking sam.gov and documenting that check or has a contract in place with the required self-certification language for each vendor paid over $25,000 for a type of service or item that was paid for in whole or in part by federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: This is now a standard practice in the contracting process that is managed by the Community Services Contracts Department. Any contract that EEA may need to enter in to must flow through the contracts team and as such, it will follow this recommendation. Name of the contact person responsible for corrective action: Daren Nyquist, Administration Manager Planned completion date for corrective action plan: December 31, 2023

Vendors will be reviewed and documented that they are not debarred, suspended, or otherwise excluded from participation in federal award programs by use of the System for Award Management (SAM), the Official U.S. Government system. [New procedure implemented]

2021-006 - Compliance with Uniform Guidance - Procurement; During the 23-24 fiscal year, the Controller (Jarri Melton) audited the vendors more than the $25,000 threshold to determine if they are debarred, suspended, or otherwise excluded from participation in federal award programs. None were noted to be ineligible for participation. The Agency developed and implemented a purchasing policy which encompasses the requirements of the Uniform Guidance, including the requirement to review and document the verification that vendors are not debarred, suspended, or otherwise excluded from participation in federal award programs. During the 21/22 fiscal year the Payables Accountant (Jarri Melton) completed a review of the Agency’s vendor list to ensure that the Agency followed 2 CFR Sections 200.212, 200.318(h), and 180.300 and 48 CFR Section 52.209-6. A hard copy of this review was signed by the Controller (Jarri Melton), then filed. The Payables Accountant (TBD) and the Controller (Jarri Melton) will perform this review going forward for any new vendors. Additionally, the Agency’s purchasing policy was updated in fiscal year 21-22, with purchase orders, a purchase order numbering system and tracking. here are monthly closings / reconciling of outstanding purchase orders from the prior month done by the Payables Accountant (TBD). The Revenue Accountant (Deena Iaccarino) and Purchasing Clerk (Marissa Anderson) assign purchase order numbers to the purchase orders and the originals are kept in a folder for the Payables Accountant (TBD) to retrieve when closing out the month. The Controller (Jarri Melton) will ensure this occurs by conducting monthly reviews. The CEO (Marianne Gribbon) will monitor the process, quarterly.