Corrective Action Plans

Finding 1155683 (2024-002)

Material Weakness 2024

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Finding 2024-002 Information on the federal program: Subject: Home Investment Partnership Program – Internal Controls Federal Agency: Department of Housing and Urban Development Federal Program: Home Investment Partnership Program Assistance Listing Number: 14.239 Pass-Through Entity: N/A - Direct G...

Finding 2024-002 Information on the federal program: Subject: Home Investment Partnership Program – Internal Controls Federal Agency: Department of Housing and Urban Development Federal Program: Home Investment Partnership Program Assistance Listing Number: 14.239 Pass-Through Entity: N/A - Direct Grant Compliance Requirement: Special Tests and Provisions - Underwriting Requirements Audit Findings: Significant Deficiency Condition: The Consortium did not have a documented review control in place to ensure the underwriting calculation was prepared, reviewed, and maintained. Context: In a sample of three, the following items were noted: • For the first selection, project underwriting support was not available. The underwriting calculation was prepared by a former employee. Review of the calculation was also performed by a former employee. The Consortium does not have record of the calculation. • For the second selection, the underwriting calculation did not have formal sign off by the reviewer. Only the preparer signed the calculation. • For the third selection, the underwriting calculation did not have formal sign off by the preparer. Only the reviewer signed the calculation. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will implement a system of internal controls to ensure the required underwriting calculations are prepared, reviewed, and maintained. Responsible Party and Timeline for Completion: The Consortium Director (or their designee) and the Federal Grant Administrator are responsible for implementation, which will go into effect immediately.

View Audit 367949

Finding 1155667 (2024-005)

Material Weakness 2024

Nobles County

MN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

2024-005 Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP; 2024 Pass-Through Agency: Minnesota Department of Human Services Type of Finding: Sign...

2024-005 Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP; 2024 Pass-Through Agency: Minnesota Department of Human Services Type of Finding: Significant Deficiency in Internal Control over Compliance Award Period: Year Ended December 31, 2024 Recommendation: It is recommended that the Couty implement review procedures to ensure that the reports are submitted timely and accurately, and record of review is kept on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action: Stacie Golomiecki, Community Services Director – Stephani Diekmann, Fiscal Supervisor Planned completion date for corrective action plan: December 31, 2025.

View Audit 367943 Questioned Costs: $1

Finding 1155651 (2024-001)

Material Weakness 2024

The National Dry Bean Council Incorporated

OR

Internal Control / Segregation of Duties Significant Deficiency § 200.303

FINDING 2024-001 Planned Corrective Action USDBC management acknowledges finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended December 31, 2024. USDBC will submit a revised Fraud Prevention Program to FAS for approval. USDBC believes that their cu...

FINDING 2024-001 Planned Corrective Action USDBC management acknowledges finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended December 31, 2024. USDBC will submit a revised Fraud Prevention Program to FAS for approval. USDBC believes that their current internal control framework is appropriately designed to mitigate fraud. Responsible Party Danny Raulerson, Executive Director Completion Date September 30, 2025

View Audit 367915

Finding 1155548 (2024-002)

Material Weakness 2024

American Association of Museums Dba American Alliance of Museums

VA

Procurement, Suspension & Debarment § 200.214 § 200.303

Views of Responsible Officials and Planned Corrective Actions: Management agrees in review of this finding and going forward, Federal independent contractor agreement for Federal awards includes the following clause Re. Debarment and Suspension: Debarment and Suspension (Executive Orders 12549 and 1...

Views of Responsible Officials and Planned Corrective Actions: Management agrees in review of this finding and going forward, Federal independent contractor agreement for Federal awards includes the following clause Re. Debarment and Suspension: Debarment and Suspension (Executive Orders 12549 and 12689). A contract award (see 2 CFR 180.220) must not be made to parties listed on the governmentwide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549. The Contractor represents that neither it, nor any of its principals or senior managers, are currently suspended or debarred or otherwise ineligible for award of a grant, contract, or cooperative agreement from the federal government, nor have they been proposed for suspension or debarment. Contractor agrees to notify Recipient immediately if at any point during the performance of work under this Agreement, it is proposed for suspension or debarment by any federal agency. The Excluded Parties List System has recently been consolidated within the System for Award Management at https://www.sam.gov/portal/public/SAM/. In additional action, management has updated its contract and procurement review procedures to include staff certifying selected vendors are not on the SAM.gov excluded parties list. Staff must also provide Finance a screenshot as backup. This item is listed on the Procurement Form as described under the Planned Corrective Actions on finding 2024-001.

View Audit 367850

Finding 1155547 (2024-001)

Material Weakness 2024

American Association of Museums Dba American Alliance of Museums

VA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.320

Views of Responsible Officials and Planned Corrective Actions: Management reviewed its Procurement policy and procedures and found there was a lack of competitive quote documentation for purchases under $100k. Management has updated its procurement procedures to include the addition of a Procurement...

Views of Responsible Officials and Planned Corrective Actions: Management reviewed its Procurement policy and procedures and found there was a lack of competitive quote documentation for purchases under $100k. Management has updated its procurement procedures to include the addition of a Procurement Form. The procurement form is meant to be a high-level checklist where staff must state the price of the good/service being purchased and attach sufficient documentation of quotes from multiple vendors so AAM can ensure its limited resources are being best utilized. Purchases over $100k must include the utilized RFP, received proposals, and analysis of vendor offerings and credentials. Staff must now complete and sign this procurement form and submit it to Finance for final signature and approval. This added Procurement Form and check-and-balance will help ensure that AAM Staff understand their purchasing responsibilities and work to keep the organization in compliance.

View Audit 367850

Finding 1155511 (2024-004)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Cash Management Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement contro...

Cash Management Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement controls to ensure anadequate review process is in place to review reimbursement requests to determine anddocument the request is properly supported and in compliance with the grant agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: State Directors review and approve all invoices prior to submission to the state. Name of the contact person responsible for corrective action: Young Kim Planned completion date for corrective action plan: January 1st, 2025

View Audit 367790

Finding 1155510 (2024-003)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Allowable Costs – Nonpayroll Disbursements Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Sh...

Allowable Costs – Nonpayroll Disbursements Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof ensure internal controls are in place and operating effectively so that when changes in vendors involved in the financial reporting process occur there is an evaluation of the electronic evidence of the performance of internal controls and other data to ensure needed documentation is retained or continues to be accessible in line with their record retention policies and requirements of the grant agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April 2024, Shatterproof implemented Bill Spend & Expense (Divvy), a cloud-based platform designed to automate receipt tracking, provide a clear audit trail for expense coding, and support a streamlined approval workflow. Name of the contact person responsible for corrective action: Young Kim Planned completion date for corrective action plan: 4/1/2024

View Audit 367790 Questioned Costs: $1

Finding 1155481 (2024-002)

Material Weakness 2024

City of Jonesboro

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.327

FINDING 2024-002 Material Weakness-Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Brittany Couse Contact Phone Number: 765-677-2014 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Clerk Treasurer's Office will continu...

FINDING 2024-002 Material Weakness-Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Brittany Couse Contact Phone Number: 765-677-2014 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Clerk Treasurer's Office will continue to check the System for Awards Management quarterly to verify any contractor is not debarred. Further, the office will now check for contracts that exceed the $25,000 threshold that require such inquiry. Anticipated Completion Date: Immediate

View Audit 367776

Finding 1155477 (2024-001)

Material Weakness 2024

Sullivan County

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.434

FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Au...

FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Auditor Contact Phone Number: (812) 268-4491 Email: ascarbrough@sullivancounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We understand no allowable cost policy was ever implemented by the County Commissioners and County Council. County officials will work together to make such policy based on Federal Guidelines, which include guidelines that donations not allowable. Expenditures and documentation will be reviewed to verify that future federal funds are not used for donations. Completion Date: March 1, 2026

View Audit 367771 Questioned Costs: $1

Finding 1155467 (2024-003)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.201 § 200.303 § 200.327

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party...

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party and if recommended, will be updated and presented to the Finance Committee of the Board of Directors.

View Audit 367749

Finding 1155464 (2024-002)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding monitoring responsibilities. Additional training has been provided and completed by management and staff. Management has reviewed all monitoring with the subrecipient in good faith efforts.

View Audit 367749

Finding 1155432 (2024-001)

Material Weakness 2024

Semi

CA

Subrecipient Monitoring Reporting § 200.303

Finding Reference Number: 2024-01 Description of Finding: As required by 2 CFR Part 170, Appendix A,, SEMI did not report information on each subaward or amendment of $30,000 or more in federal funds in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) before t...

Finding Reference Number: 2024-01 Description of Finding: As required by 2 CFR Part 170, Appendix A,, SEMI did not report information on each subaward or amendment of $30,000 or more in federal funds in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) before the last day of the month following the month in which the subaward obligation was made or modified. Corrective Action: 1. Update the formal subaward reporting policy with detailed responsibilities, timelines, and review steps.  SEMI’s SAM.gov account administrator will enter the subawards required to be entered in the federal subaward reporting system before the last day of the month following the month in which the subaward obligation was made or modified. This will occur on or soon after the day the subaward is fully executed. 2. Conduct quarterly internal compliance reviews to monitor reporting timeliness and accuracy. Responsible Official: Kevin Bauer (Chief Financial & Business Operations Officer) Melissa Grupen-Shemansky (VP, Technology Communities) Completion Date: Task was completed as of August 22, 2025 Management Response: SEMI concurs with the finding and has implemented the above corrective actions to ensure full compliance with 2 CFR Part 170, Appendix A requirements. Sincerely, Kevin Bauer

View Audit 367721

Finding 1155427 (2024-004)

Material Weakness 2024

Forth Mobility Fund

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2024-004 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findi...

2024-004 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective September 30, 2024, we established written policies and procedures regarding tracking and reporting first-tier subawards under the Federal Funding Accountability and Transparency Act. Moving forward, we will strengthen these procedures by incorporating an additional review step to ensure compliance with federal special reporting requirements. This added oversight will help maintain accuracy, consistency, and accountability in the reporting process. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2025

View Audit 367713

Finding 1155426 (2024-003)

Material Weakness 2024

Forth Mobility Fund

OR

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303

2024-003. Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost-reimbursement related to federal grants which include proper segregation of duties. Explanation of disag...

2024-003. Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost-reimbursement related to federal grants which include proper segregation of duties. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective October 31, 2024, we implemented proper segregation of duties for preparing and submitting cost-reimbursement invoices related to federal grant awards. Under this procedure, the Grants Accountant prepares the invoice, and the Senior Finance Manager reviews and documents approval in writing. This segregation of duties has been incorporated into our written policies and procedures. In the event of any staffing changes or vacancies, responsibilities are reassigned among available finance staff and contracted accountants to ensure that preparation and review functions remain segregated at all times. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Rachel Pippin, CMA, Senior Finance Manager Plan completion date for corrective action plan: September 30, 2025

View Audit 367713

Finding 1155425 (2024-002)

Material Weakness 2024

Forth Mobility Fund

OR

Subrecipient Monitoring § 200.303 § 200.332

2024-002 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding the contracting and monitoring of subrecipients that are in line with Uniform Guidance requirements, as well as establish or...

2024-002 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding the contracting and monitoring of subrecipients that are in line with Uniform Guidance requirements, as well as establish organizational controls to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective October 31, 2024, we established procedures for monitoring subrecipients, which include obtaining and reviewing their annual audits. This procedure, implemented late in 2024, remains in practice to date. In 2025, we will strengthen these procedures by: ● Establishing a monitoring plan for each subrecipient based on their assessed level of risk. ● Instituting procedures for formally documenting all monitoring activities. ● Completing risk assessments for past subrecipients to ensure comprehensive oversight. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: November 30, 2025

View Audit 367713

Finding 1155388 (2024-003)

Material Weakness 2024

Crawford County

IN

Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material weakness, Modified Opinion The information submitted included amounts based on the incorrect period, amounts that should have been omitted, and amount which were ba...

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material weakness, Modified Opinion The information submitted included amounts based on the incorrect period, amounts that should have been omitted, and amount which were based on budgeted amounts instead of actual amounts, as such the reports were not fairly presented. Errors identified included the following: • Total Cumulative Expenditures were overstated by $3,174,098 • Total Current Expenditures were understated by $616,514 • Total Current Obligations were overstated by $1,825,902 Additionally, The County was unable to provide documentation to substantiate the amount obligated to one vendor used for the Government Services project. Contact Person Responsible for Corrective Action: Britt Ostler Contact Phone Number and Email Address: 765-659-6330/bostler@clintoncountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Auditor unfortunately didn’t have the guidance from the SBOA until after the P&E report was submitted for 2024. The Auditor did take tremendous care to create a spreadsheet to make sure expenditures were reported in the correct time periods for 2025. The First Deputy reviewed the timeframe and expenditures as well to ensure we had several sets of eyes on the documentation before submitting the P&E report. We will have both the Auditor and First Deputy create the spreadsheet and review before submitting. Anticipated Completion Date: December 31, 2025

View Audit 367643

Finding 1155387 (2024-002)

Material Weakness 2024

Crawford County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2024-002 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material weakness, Modified Opinion Due to the U.S. Department of the Treasury's (Treasury) determination that the revenue loss eligible use category does not g...

FINDING 2024-002 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material weakness, Modified Opinion Due to the U.S. Department of the Treasury's (Treasury) determination that the revenue loss eligible use category does not give rise to subawards, the County was only required to comply with suspension and debarment requirements related to covered transactions. Covered transactions in the amount of $1,236,661 were made during the audit period to three vendors. Of the three vendors used by the County, one vendor contract had included a suspension and debarment clause. For the remaining vendors, the County did not check the ELPS, nor was a certification collected from the vendors, and a clause did not exist in the agreements with the vendors. Although the County had a policy to include a clause in vendor contracts related to covered transactions, no documentation to verify the County's compliance with the suspension and debarment federal requirement was provided for audit. For the two vendors, the County provided Suspension and Debarment Certifications dated 7-14- 25 and 7-17-25. Contact Person Responsible for Corrective Action: Britt Ostler Contact Phone Number and Email Address: 765-659-6330/bostler@clintoncountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County had their county attorney draw up the Suspension and Debarment Certificate and the Commissioner Assistant presents it when the Commissioner’s hire Contractors for County projects using federal money. It’s now in our office procedures to have the Suspension and Debarment Certificate ready for signature if a grant is using federal monies. It’s also recommended that all officeholders alert the Auditor and Commissioner’s Assistant if the grant is federal. The Auditor is sending an email reminding elected officials and department heads to communicate with the Commissioner’s office as to their federal grants. Contractors will need to sign the clause before they are permitted to start the project. This is more of a communication issue we need to resolve. The two vendors in question did comply and sign the Suspension and Debarment Clause before their checks were picked up. Anticipated Completion Date: July 28, 2025

View Audit 367643

Finding 1155386 (2024-003)

Material Weakness 2024

Noble County

IN

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

FINDING 2024-003 Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Shelley Mawhorter Contact phone and email: shelley.mawhorter@nobleco.gov 260-564-1979 Views of Responsible Official: We concur with the fi...

FINDING 2024-003 Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Shelley Mawhorter Contact phone and email: shelley.mawhorter@nobleco.gov 260-564-1979 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Noble County Auditor is now the SAM Coordinator. As suggested by SBOA, the County Auditor will run an expenditure report to check which vendors are close to or being paid more than $25,000. A SAM report will be run on each vendor regardless of federal monies or not. A SAM file will be kept with our Annual Report file for reference. Anticipated Completion Date: We will have the Corrective Action Plan implemented by December 31, 2025.

View Audit 367641

Finding 1155385 (2024-001)

Material Weakness 2024

Henry County

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

FINDING 2024-001 (20.106(Airport Improvement Program – Equipment and Real Property Management) Finding Subject: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Debra Walker Contact Phone Number and Email Address: 765-529-2800; dwalker@henrycounty.in.gov Views of Re...

FINDING 2024-001 (20.106(Airport Improvement Program – Equipment and Real Property Management) Finding Subject: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Debra Walker Contact Phone Number and Email Address: 765-529-2800; dwalker@henrycounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: We will be getting all of the Capital Assets and Real Property information from the Airport Board and will enter all of this into our Capital Assets. We will send the board a copy of our Capital Asset Policy so they will know the procedure. Anticipated Completion Date: We will have this completed by July 25, 2025.

View Audit 367640

Finding 1155377 (2024-003)

Material Weakness 2024

Vigo County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance progra...

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance programs or activities during the audit period on all of the 3 vendors determined to have covered transactions, totaling $141,131, that were paid with SLFRF funds. Contact Person Responsible for Corrective Action: Larry Hutchings 812-462-3361 larry.hutchings@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of The Action Plan : The Auditors Office has created a policy for Suspension and Debarment within the Subrecipient Policy A Clause or condition must also be included in the covered transaction with that entity to require reporting of any Debarment or Suspension occurring during the Subgrant period and they must maintain documentation to support verification that it was done before or at the time of contract execution. Anticipated Completion Date 08/13/2025

View Audit 367622

Finding 1155376 (2024-002)

Material Weakness 2024

Vigo County

IN

Subrecipient Monitoring § 200.303

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring The County received an allocation of the COVID-19 - State and Local Fiscal Recovery Funds (SLFRF) from the U.S. Department of the Treasury to support its response and recovery fro...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring The County received an allocation of the COVID-19 - State and Local Fiscal Recovery Funds (SLFRF) from the U.S. Department of the Treasury to support its response and recovery from the novel coronavirus. A portion of the County's allocation was then used to subaward funds to another entity (i.e., the subrecipient) to carry out an eligible use. The County did not have policies and procedures in place to perform monitoring procedures of the subrecipients. Contact Person Responsible for Corrective Action: Larry Hutchings 812-462-3361 ; larry.hutchings@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of the action plan : The Auditors Office has created a Subrecipient Policy The Auditor’s Office requires all departments who contract with subrecipients to complete a Subrecipient Contractor Checklist on a fiscal year basis. Anticipated Completion Date – 08/13/2025

View Audit 367622

Finding 1155373 (2024-005)

Material Weakness 2024

Crawford County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur wit...

FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The County Auditor will ensure that any future ARPA funding will be reported correctly and broken out by project. This will also be verified with the ledger for the same period. Internal controls within the office will ensure the County Auditor reviews everything is correct prior to submission. Anticipated Completion Date: December 31, 2025

View Audit 367617

Finding 1155372 (2024-004)

Material Weakness 2024

Crawford County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials...

FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The County is currently implementing a new vendor form where Vendor’s will have to certify that they have not been suspended or debarred from receiving payment from the Federal Government. We are also in the process of sending out information to current vendors to have them certify that they are compliant to receive funds from a Federal Grant award. We will start with those currently receiving payment from federal awards. We will also utilize SAMS.GOV to check their compliance. Before claims are paid to vendors for covered transactions with Federal awards, a second review will be done to ensure the requirement has been met related to suspension and debarment. Anticipated Completion Date: December 31, 2025

View Audit 367617

Finding 1155371 (2024-003)

Material Weakness 2024

Crawford County

IN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2024-003 Finding Subject: Highway Planning and Construction - Procurement Contact Person Responsible for Corrective Action: Chance Bender, Highway Superintendent Contact Phone Number and Email Address: (812) 338-2162 / chancebender@crawfordcounty.in.gov Views of Responsible Officials: We con...

FINDING 2024-003 Finding Subject: Highway Planning and Construction - Procurement Contact Person Responsible for Corrective Action: Chance Bender, Highway Superintendent Contact Phone Number and Email Address: (812) 338-2162 / chancebender@crawfordcounty.in.gov Views of Responsible Officials: We concur with the findings of this report. Description of Corrective Action Plan: The County Highway Department has implemented a new filing system to help ensure that audit documentation is being maintained for all federal requirements. The County will maintain documentation of all bids and Letter of Interests (LOIs) received from vendors for each project for review. These files are maintained in their own folder with the DES# and project description on the outside. The County will also maintain documentation of the LPA Selection Review Checklist for each project for review. The County Highway Superintendent is responsible for maintaining all the files and the administrator will review/sign the checklist to ensure all the files are properly maintained. In addition, the County is currently working with the County's attorney to develop a procurement policy that includes federal regulations. Anticipated Completion Date: September 2025

View Audit 367617

Finding 1155367 (2024-001)

Material Weakness 2024

Suffolk County, New York

NY

Eligibility Subrecipient Monitoring Significant Deficiency § 200.303

REFERENCE No. 2024-001 Significant Deficiency in Internal Control Over Compliance, Other Matters - Eligibility Program Medicaid Cluster (Assistance Listing Number 93.778) Identification Number(s) DOH01-C37308GG-3450000 Finding The County did not maintain adequate documentation of program participant...

REFERENCE No. 2024-001 Significant Deficiency in Internal Control Over Compliance, Other Matters - Eligibility Program Medicaid Cluster (Assistance Listing Number 93.778) Identification Number(s) DOH01-C37308GG-3450000 Finding The County did not maintain adequate documentation of program participant eligibility, nor did it ensure that non-long-term care program participants were properly classified. Sixty participants were selected for testing and the following exceptions were noted: • For five of sixty participants selected for testing, the County was unable to provide documentation that a program supervisor had approved the application. • For one of sixty participants selected for testing, the County was unable to provide a signed participant application. • For one of sixty participants selected for testing, upon reapplication and further documentation, a long-term care case was determined to be non-long-term care, but the County did not make this change and the participant was misclassified. Questioned Costs Undetermined. Recommendation The County should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility. It should also enhance procedures and internal controls to ensure participants are correctly classified as long-term care versus non-long-term care. Corrective Action Plan The Medicaid Division will continue to emphasize the need for signatures at both levels of eligibility Examiner level and Quality Control Examiner II or higher level. This will be stressed at all appropriate training for not only new staff but current staff as well. As far as the “misclassified” the Consumer left nursing home during a period when documentation requirements were waived, due to the Public Health Emergency (COVID-19); The coverage was correct, but coding indicated the need for Long Term Care. This code does not allow or authorize any services on its own, and as such, no inappropriate services were authorized. Even though this has little impact the Division will continue to stress to staff and supervisors the need to properly code cases. NYS DOH is in the process of transitioning away from LDSS 3209 forms and automating the process; we will continue to work with our state partners to assist in this transition when it becomes available to us. This transition should mitigate these type of situations. Action Date September 5, 2025 Final Implementation Date December 31, 2025 Name And Phone No. Of Person Responsible For Implementation James Sluder – 631-854-5830

View Audit 367602

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