Corrective Action Plans

Finding 525115 (2023-006)

Significant Deficiency 2023

Mary's Center for Maternal and Child Care, Inc.

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.414

Management acknowledges that the organization operated with provisional rates in 2023 and did not update to actual indirect rates. Management has calculated actual rates for 2023, will update its NICRA for new provisional rates for 2025 and will institute a policy of updated rates on an annual basis...

Management acknowledges that the organization operated with provisional rates in 2023 and did not update to actual indirect rates. Management has calculated actual rates for 2023, will update its NICRA for new provisional rates for 2025 and will institute a policy of updated rates on an annual basis including computing actual indirect cost rates at the conclusion of each audit. Anticipated Completion Date: 3/31/2025 Responsible Contact Person: Tony Ricciardella, Interim Chief Financial Officer and Alison Roca, Controller

View Audit 344384

Finding 525109 (2023-004)

Significant Deficiency 2023

Mary's Center for Maternal and Child Care, Inc.

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Management has assessed that all supporting documentation that was unable to be provided for audit support was related to transactions that occurred on the legacy accounting system. The legacy accounting system did not allow for centralized/shared data storage, and as a result, it caused personnel t...

Management has assessed that all supporting documentation that was unable to be provided for audit support was related to transactions that occurred on the legacy accounting system. The legacy accounting system did not allow for centralized/shared data storage, and as a result, it caused personnel to store information in different locations. In May 2023, the organization made the transition to the new accounting system where data can easily be centralized/shared. Management has also implemented policies and procedures that require review of documents within the accounting system prior to approval, thus creating internal controls to prevent a lack of supporting documentation for future reporting periods. Anticipated Completion Date: 3/31/2025 Responsible Contact Person: Tony Ricciardella, Interim Chief Financial Officer and Alison Roca, Controller

View Audit 344384 Questioned Costs: $1

Finding 525092 (2023-005)

Material Weakness 2023

Confluence Health

WA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2023-005 Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 5 TIN# 910171250 Activities Allowed or Unallowed, Allowable Cost...

Finding 2023-005 Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 5 TIN# 910171250 Activities Allowed or Unallowed, Allowable Cost/Cost Principles Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: Confluence Health claimed and reported expenditures that contained errors based upon the underlying documentation. Context: A nonstatistical sample of 60, supplies, services, and payroll transactions out of a population of approximately 5,215 totaling $5,006,903 were selected for testing. The sample contained errors in two transactions in which the amounts claimed on the Period 5 report were not supported by payroll records. The amounts claimed not supported by payroll records totaled $89,582 out of a total sample value of $2,615,445. Corrective Action Plan: Confluence Health will tract with separate payroll codes for employee working on federal grants that involve inpatient facing care for the next pandemic to allow for accurate tracking of costs. Responsible Individual: Eric Caldwell, VP of Finance is responsible for this corrective action plan that was put into place on January 15, 2025.

View Audit 344374 Questioned Costs: $1

Finding 524948 (2023-001)

Material Weakness 2023

City of Manhattan, Kansas

KS

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a...

Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a checklist to ensure that these reports are filed timely once the agreements with the subrecipients have been approved.

View Audit 344293

Finding 524378 (2023-002)

Significant Deficiency 2023

The International Centre for Missing & Exploited Children and Affiliates

VA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials and Planned Corrective Actions: Monthly reconciliations were not being done throughout 2023. The 2022 Audit that identified the need for such a process was not completed until February 2024. ICMEC does not prepare a consolidated financial statement or reconcile interco...

Views of Responsible Officials and Planned Corrective Actions: Monthly reconciliations were not being done throughout 2023. The 2022 Audit that identified the need for such a process was not completed until February 2024. ICMEC does not prepare a consolidated financial statement or reconcile intercompany accounts. Essentially the issue is that balance sheet schedules were not maintained from month to month during the year. However, we did provide the auditors with reconciled schedules at year end. Additionally, ICMEC did not historically keep a consolidated (including the Australian affiliate) financial statement via its accounting system, so all Australia affiliate activity was added manually during the audit. Action plan: we began maintaining regular monthly balance sheet schedules for all accounts in June 2024. Furthermore, the Australian affiliate was deconsolidated as of July 6, 2023 so ICMEC no longer needs to maintain the activity of the Australian affiliate in the consolidated financial statements.

View Audit 343616

Finding 524246 (2023-003)

Material Weakness 2023

Next Move Homeless Services

CA

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.327

Program: Continuum of Care, Emergency Solutions Grant Program Federal Financial Assistance Listing No.:14.267, 14.231 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: Sacramento Steps Forward, Sacramento County Department of Human Assistance Award Year: 2023 Complianc...

Program: Continuum of Care, Emergency Solutions Grant Program Federal Financial Assistance Listing No.:14.267, 14.231 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: Sacramento Steps Forward, Sacramento County Department of Human Assistance Award Year: 2023 Compliance Requirement: Procurement, Suspension and Debarment Grant Award Number: CA0955L9T032108, CA0955L9T032209, CA0143L9T032114, CA0143L9T032215, CA1303L9T032107, CA1303L9T032208, DHA-NM-03-23, DHA-NM-03-24 Finding Summary: The Organization’s procurement policy did not include all the required elements as outlined in the Uniform Guidance. Additionally, the Organization did not retain documentation to support the procedures performed to ensure compliance with suspension and debarment requirements. Repeat Finding from Prior Years: Yes, Finding 2022-003 Management’s Response: We concur. Views of Responsible Officials and Corrective Action: • Management will update policies and procedures to ensure they confirm to the Uniform Guidance regarding procurement, suspension and debarment (2 CFR 200.317 through 200.327, 2 CFR 180). • Train grant staff on new policies and procedures. Name of Responsible Person: Bryan Wagner, CFO Projected Implementation Date: December 31, 2024

View Audit 343437

Finding 523391 (2023-005)

Material Weakness 2023

Hope Community Services, Inc.

OK

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

Department of Health and Human Services, Passed Through Oklahoma Department of Mental Health and Substance Abuse Services, Block Grants for Community Mental Health Services Listing 93.958, 4529063664/4529063519, 711/2022- 6/30/2023 Allowable Activities or Unallowed and Allowable Costs/Cost Principle...

Department of Health and Human Services, Passed Through Oklahoma Department of Mental Health and Substance Abuse Services, Block Grants for Community Mental Health Services Listing 93.958, 4529063664/4529063519, 711/2022- 6/30/2023 Allowable Activities or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: As part of the audit, Eide Bailly LLP identified that the process for allocating payroll or time worked to respective federal programs was insufficient and did not substantiate allowability under the federal award guidelines. Responsible Individuals: Chief Financial Officer and Chief Human Resources Officer Corrective Action Plan: In December 2024, changes were made to the payroll system to improve tracking of time worked and appropriate allocations to respective federal grant programs. Completion Date: December 2024

View Audit 342657 Questioned Costs: $1

Finding 523390 (2023-004)

Material Weakness 2023

Hope Community Services, Inc.

OK

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403

Department of Health and Human Services, Passed Through Substance Abuse and Mental Health Services Administration, Section 223 Demonstration Programs to Improve Community Mental Health Services Listing 93.829, H79SM085287, 8/31/2022- 8/30/2023 Allowable Activities or Unallowed, Allowable Costs/Cost ...

Department of Health and Human Services, Passed Through Substance Abuse and Mental Health Services Administration, Section 223 Demonstration Programs to Improve Community Mental Health Services Listing 93.829, H79SM085287, 8/31/2022- 8/30/2023 Allowable Activities or Unallowed, Allowable Costs/Cost Principles, Cash Management, and Matching, Level of Effort, and Earmarking Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: As part of the audit, Eide Bailly LLP identified that the process for allocating payroll or time worked to respective federal programs was insufficient and did not substantiate allowability under the federal award guidelines. Responsible Individuals: Chief Financial Officer and Chief Human Resources Officer Corrective Action Plan: In December 2024, changes were made to the payroll system to improve tracking of time worked and appropriate allocations to respective federal grant programs. Completion Date: December 2024

View Audit 342657

Finding 523389 (2023-003)

Material Weakness 2023

Hope Community Services, Inc.

OK

Procurement, Suspension & Debarment § 200.303 § 200.318

Department of Health and Human Services, Passed Through Substance Abuse and Mental Health Services Administration, Section 223 Demonstration Programs to Improve Community Mental Health Services Listing 93.829, H79SM085287, 8/31/2022 - 8/30/2023 Procurement, Suspension and Debarment Material Weakness...

Department of Health and Human Services, Passed Through Substance Abuse and Mental Health Services Administration, Section 223 Demonstration Programs to Improve Community Mental Health Services Listing 93.829, H79SM085287, 8/31/2022 - 8/30/2023 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Finding Summary: As part of the audit, Eide Bailly LLP identified that the formally documented policy did not include many of the necessary procurement provisions prior to its revision in February 2024. Provisions include a consistent control in place to check applicable vendors for potential suspension and/or debarment for covered transactions. In addition, current controls are to be documented to provide for a proper audit trail. Responsible Individual: Chief Financial Officer Corrective Action Plan: The policy was updated in February 2024 to include all federal requirements regarding procurement controls and suspension and debarment controls as proposed by the auditors. Completion Date: February 2024

View Audit 342657

Finding 523316 (2023-001)

Material Weakness 2023

Cascadia Behavioral Healthcare, Inc.

OR

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502

Corrective action planned – The Organization will reinforce and expand its policy of reviewing contracts for federal awards to include development properties and other forms of non-standard expenditures including non-cash assistance and loans. These policies and procedures will be added to the year-...

Corrective action planned – The Organization will reinforce and expand its policy of reviewing contracts for federal awards to include development properties and other forms of non-standard expenditures including non-cash assistance and loans. These policies and procedures will be added to the year-end financial statement reporting checklist which is reviewed and monitored by the Controller. During this process, the staff member assigned to completing the schedule of federal expenditures (currently the senior fiscal program analyst), will communicate with risk management to review incoming contracts during the year, as well as at year end to ensure that federal monies are accounted for, and that significant unusual transactions will be accounted for. The staff member assigned to completing this report will also communicate it to the Controller for review. Name(s) of contact person(s) responsible for corrective action – Richard Sroka, Senior Fiscal Program Analyst in charge of grant reporting Anticipated completion date – Implemented.

View Audit 342585

Finding 523268 (2023-013)

Significant Deficiency 2023

Pottawatomie County

OK

Subrecipient Monitoring Reporting Period of Performance § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

View Audit 342527

Finding 522981 (2023-003)

Material Weakness 2023

Wright County Community Action, Inc.

MN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Head Start - ALN #93.600 Recommendation: We recommend that the assigned individual to review, formally documents their review and approval of the SF-425 and SF-429/A reports with a signature before the required date to be submitted. We recommend implementing a process to ensure timely submission of...

Head Start - ALN #93.600 Recommendation: We recommend that the assigned individual to review, formally documents their review and approval of the SF-425 and SF-429/A reports with a signature before the required date to be submitted. We recommend implementing a process to ensure timely submission of all reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCCA will implement a control policy for a documented review and approval of reports prior to submission as well as ensuring reports are filed timely. Name(s) of the contact person(s) responsible for corrective action: Carrie Tripp, Executive Director Planned completion date for corrective action plan: September 30, 2025

View Audit 342228

Finding 522963 (2023-005)

Significant Deficiency 2023

Clarkson University

NY

Subrecipient Monitoring § 200.303 § 200.344

Management accepts this finding. Sponsored Research Service and the Controller’s Office work in tandem on the closing process. The Controller’s office has a schedule of projects ready to close and has assigned this pool of projects among the research accounting staff. In February 2024, the Controlle...

Management accepts this finding. Sponsored Research Service and the Controller’s Office work in tandem on the closing process. The Controller’s office has a schedule of projects ready to close and has assigned this pool of projects among the research accounting staff. In February 2024, the Controller’s Office hired a second Research Accountant. With the additions of these two positions the University will work towards closing out projects within 90-120 days. In March 2024, the Controller’s Office developed a Close out excel form to aid in capturing each of the necessary steps required on the accounting side of the process.

View Audit 342222

Finding 522901 (2023-004)

Significant Deficiency 2023

Clarkson University

NY

Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.303

Management accepts this finding and notes that the University’s policy regarding drawdowns was updated in August 2023 to clarify our procedures to include a secondary review by someone other than the preparer of the drawdown request. “Awards from federal agencies are not paid in full or in advance a...

Management accepts this finding and notes that the University’s policy regarding drawdowns was updated in August 2023 to clarify our procedures to include a secondary review by someone other than the preparer of the drawdown request. “Awards from federal agencies are not paid in full or in advance at the time they are awarded to the University. Instead, the University is required to draw funds down from the federal agencies payment systems periodically to reimburse the University for its expenses on all of our federal grants. The Research Accountant accesses the federal payment systems periodically to prepare cash drawdowns for reimbursement of expenditures on federal grants at the University. The Research Accountant receives a report on all sponsored projects. That list of grants can be used to run an expense detail report for the period of time that the reimbursement request is covering on a monthly schedule throughout the year. That list of grants can also be used to check that our records are up to date and accurate as far as award amounts and budgets are concerned. The payment request amount is calculated as the difference between the Cumulative Expenses as of the end date of the month you are doing the drawdown for and the Cumulative Expenses as of the last day of the period the last drawdown was requested. This calculation is done on each active award and the sum of all of the calculated payment requests is the total amount of the drawdown to be requested. The payment calculations are reviewed and approved by either the Sr. Research Accountant, Associate Controller or Controller. In the event the Sr. Research Accountant prepares the drawdown, the Associate Controller or the Controller must review and approve prior to submission. After receiving approval, whoever initiated the drawdown will submit and certify the drawdown. In no circumstance, shall the preparer submit and certify without first obtaining approval from the Associate Controller or Controller.” It has also been the practice in the Controller’s Office that drawdowns are posted to the General Ledger by the AR Specialist/Cashier as they appear in the M&T bank account which the bank reconciliation process is then separate from and performed by someone other than the person preparing the drawdown. The Controller’s Office also documented Drawdown Procedures in order to clarify the process. In July 2023, the Controller’s Office added an additional Research Accountant bringing the staff from one to two employees to better share and segregate job duties.

View Audit 342222 Questioned Costs: $1

Finding 522900 (2023-003)

Significant Deficiency 2023

Clarkson University

NY

Allowable Costs / Cost Principles § 200.303 § 200.430

Management accepts this finding and notes that payrolls effected were at the very end of the current audit period and that the error was identified and corrected independently in the subsequent fiscal year. To further address this repeat issue, payroll will run monthly payroll queries and conduct an...

Management accepts this finding and notes that payrolls effected were at the very end of the current audit period and that the error was identified and corrected independently in the subsequent fiscal year. To further address this repeat issue, payroll will run monthly payroll queries and conduct an internal audit of payroll. Additionally, the Sponsored Research Office will work with PI’s to encourage them to plan their summer research efforts such that a research project is not included on more than one summer salary request forms. Although management feels this was an isolated incidence, the University will implement a set of controls that require a secondary review of all manuals calculation for payroll authorizations.

View Audit 342222

Finding 522899 (2023-002)

Significant Deficiency 2023

Clarkson University

NY

Matching / Level of Effort / Earmarking Student Financial Aid Significant Deficiency § 200.303

Management accepts this finding and notes that loan disbursement notifications are automatically sent to students (we mail notifications to parents and have copies of those saved). There was a glitch in the system that was discovered while going through the audit that occurred on 2 dates in 2023 (Ma...

Management accepts this finding and notes that loan disbursement notifications are automatically sent to students (we mail notifications to parents and have copies of those saved). There was a glitch in the system that was discovered while going through the audit that occurred on 2 dates in 2023 (May 31, 2023 and September 3, 2023) which has since been fixed. Financial Aid worked with the Office of Information Technology to develop a daily report that will notify the Director of Financial Aid of anyone that did not receive a notification.

View Audit 342222

Finding 522699 (2023-002)

Significant Deficiency 2023

Unity Medical Center INC

TN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.512

Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will c...

Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will complete our audits and submit the required reports by the deadlines.

View Audit 342055

Finding 522620 (2023-003)

Significant Deficiency 2023

Elder Care Services, Inc.

FL

Matching / Level of Effort / Earmarking Reporting § 200.303

Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. ...

Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: Semi-annual program reports will be completed by SVP Director, April Kirk, in draft form in eGrants and printed for review by the CEO, Jocelyne Fliger. CEO will review, make any necessary corrections, and approve final report effective immediately.

View Audit 341857

Finding 522618 (2023-002)

Significant Deficiency 2023

Elder Care Services, Inc.

FL

Eligibility Matching / Level of Effort / Earmarking § 200.303

Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. ...

Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: Annual review of income eligibility requirements and compliance with the AmeriCorps standards. All income eligibility will be reviewed in accordance with standards by Program Managers (Tiffane McMillon and Roshanda Dorsey) and then brought to SVP Director, April Kirk, for final approval effective immediately.

View Audit 341857

Finding 522498 (2023-003)

Significant Deficiency 2023

The Behavioral Wellness Center at Girard

PA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Corrective Action: Management agrees with the finding and has subsequently supported other eligible expenses that were not included in the original submission. These amounts exceeded the funding received. Anticipated Completion Date: November 15, 2024 Contact Person: Marco Giordano, Vice President ...

Corrective Action: Management agrees with the finding and has subsequently supported other eligible expenses that were not included in the original submission. These amounts exceeded the funding received. Anticipated Completion Date: November 15, 2024 Contact Person: Marco Giordano, Vice President and Chief Financial Officer

View Audit 341753

Finding 521559 (2023-001)

Material Weakness 2023

Beth Israel Lahey Health, Inc.

MA

Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303 § 200.313

Management Response and Corrective Action Plan Finding 2023-001 Federal Agency: United States Department of Health and Human Services Program Name: Research and Development (R&D) Assistance Listing Number: Various Responsible Individual: Jarod Kohr, Director, Research Finance Contact Information: ...

Management Response and Corrective Action Plan Finding 2023-001 Federal Agency: United States Department of Health and Human Services Program Name: Research and Development (R&D) Assistance Listing Number: Various Responsible Individual: Jarod Kohr, Director, Research Finance Contact Information: jkohr@bidmc.harvard.edu; 617-667-4136 A review of the Beth Israel Deaconess Medical Center’s (BIDMC) property records maintenance revealed incomplete biennial physical inventory and incomplete tagging of new equipment purchased on federal awards. Management agrees with the recommendation and will update the asset tagging system to support completing the biennial inventory and resume tagging new equipment according to established policy. Corrective Action Plan: Tagging System • Director of Operations and Director of Research Computing will complete work with vendor to update scanning devices and software (complete) • Director of Operations will develop plan to complete inventory and new tagging (complete) Tagging New Equipment • Complete update to equipment list including identifying new (untagged) equipment (complete) • Tag all new items received (complete) • Maintain list of new pending equipment to be tagged Physical Inventory • Establish inventory schedule with clear notification to Research community • Identify all equipment on current inventory • Identify any equipment in lab spaces not on current inventory and tag if appropriate • Reconcile all inventory including any disposition discrepancies Expected Completion Date: June 30, 2024 Status of Completion: In Process

View Audit 341213

Finding 520776 (2023-001)

Material Weakness 2023

The Learning Tree, Inc.

AL

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

2023-001 – Special Test and Provision – Wage Rate Requirement – Material Weakness in Internal Controls over Compliance/Material Noncompliance Recommendation: The auditor recommends the Organization strengthen the controls in place to provide assurance that contract agreements entered into with subco...

2023-001 – Special Test and Provision – Wage Rate Requirement – Material Weakness in Internal Controls over Compliance/Material Noncompliance Recommendation: The auditor recommends the Organization strengthen the controls in place to provide assurance that contract agreements entered into with subcontractors contain the required clauses set by Davis-Bacon Act and projects that fall under the requirement maintain the weekly certified payrolls. Action Taken: The Director of Operations and management is aware of the noncompliance with the Davis-Bacon Act wage rate requirement. We understand the importance of implementing sound internal controls to ensure the company meets all federal and state compliance requirements. To prevent future noncompliance findings, The Learning Tree, Inc. will implement staff training to fully adhere to all applicable federal and state compliance requirements. In addition, the company will increase oversight over federal grant programs. Responsible Person: Ben Rogers, Director of Operations Anticipated Completion Date: December 31, 2024.

View Audit 340570 Questioned Costs: $1

Finding 520554 (2023-004)

Significant Deficiency 2023

Ventures

WA

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

Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that approval of all expenditures, whether initiated by an invoice or a journal entry be documented. In the case where the expenditure is likely to be charged to a Federal program, it is rec...

Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that approval of all expenditures, whether initiated by an invoice or a journal entry be documented. In the case where the expenditure is likely to be charged to a Federal program, it is recommended there be documentation of approval from someone knowledgeable of allowability of costs (it is permissible if this is the same individual as the initial approver). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ventures has moved to keeping copies of the check requests/payment requests and invoice in a restricted folder. The check request is initiated by someone knowledgeable of the program and approved by an overseeing director, also knowledgeable of the program. These two documents are required for accounting to pay and will be returned without proper approval and corresponding invoice. Name(s) of the contact person(s) responsible for corrective action: Theo Everheart and Monique Valenzuela Planned completion date for corrective action plan: 09/30/2024

View Audit 340111 Questioned Costs: $1

Finding 520345 (2023-004)

Material Weakness 2023

Talbot County Board of Education

GA

Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.511

FA 2023-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance List...

FA 2023-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A210010 (Year: 2022) SO10A220010 (Year: 2023) Questioned Costs: $84,283 Repeat of Prior Year Finding: FA 2022-004, FA 2021-002, FA 2019-002 Description: The School District did not file accurate completion reports for the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Torrence H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 340053 Questioned Costs: $1

Finding 520343 (2023-003)

Material Weakness 2023

Talbot County Board of Education

GA

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.511

FA 2023-003 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listi...

FA 2023-003 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A210010-21A (Year: 2022) SO10A220010 (Year: 2023) Questioned Costs: None Identified Repeat of Prior Year Finding: FA 2022-003, FA 2021-001, FA 2020-001, FA 2019-001, FA 2018-001, FA 2017-002, FA 2016-001, FA 2015-002, FA 2014-003 Description: The School District made cash drawdowns in excess of immediate cash needs for the Title I Grants to Local Educational Agencies and Elementary and School Emergency Relief Fund programs. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and singed off by federal programs director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Torrence H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 340053

Corrective Action Plans

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