Corrective Action Plans

Finding 485107 (2023-008)

Significant Deficiency 2023

CO

Eligibility Reporting Significant Deficiency § 200.303

Status: Completed Corrective Action: The City disagrees with the finding. BDO’s review of the ERA2 administration costs should consider the timing of the static report submission. The report was prior to monthly close/reconciliation for March 2023 administrative expenses, which occurs the following ...

Status: Completed Corrective Action: The City disagrees with the finding. BDO’s review of the ERA2 administration costs should consider the timing of the static report submission. The report was prior to monthly close/reconciliation for March 2023 administrative expenses, which occurs the following month. The correct administration costs for Q2 is $40,484.26. We make every attempt to coincide the grant reporting requirements however, if there are updates/changes needed we make those adjustments in future reports. Person(s) Responsible for Implementing: Melissa Thate, HOST HSHR Director Implementation Date: N/A- the City disagrees with the finding

View Audit 317890

Finding 485106 (2023-007)

Significant Deficiency 2023

City and County of Denver

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will implement additional trainings and guidance for contract monitoring including invoice review and encourage a standard template in Excel to avoid calculation errors. The City is also currently implem...

Status: Corrective action in progress Corrective Action: The City agrees with the finding. DDPHE will implement additional trainings and guidance for contract monitoring including invoice review and encourage a standard template in Excel to avoid calculation errors. The City is also currently implementing a city-wide grants management system and we hope to include invoice review and tracking in this new system by 2025. Person(s) Responsible for Implementing: DDPHE – Paige Cheney Implementation Date: September 2024 and potentially January 2025

View Audit 317890 Questioned Costs: $1

Finding 485104 (2023-006)

Significant Deficiency 2023

City and County of Denver

CO

Special Tests & Provisions HUD Housing Programs Period of Performance § 200.303

Status: Corrective action in progress Corrective Action: The City agrees with the finding. HOST makes every effort to comply with all federal requirements. Starting with our 2020 ESG Award, HOST entered into 3-year contracts with our subrecipient providers within the outlined periods of performance ...

Status: Corrective action in progress Corrective Action: The City agrees with the finding. HOST makes every effort to comply with all federal requirements. Starting with our 2020 ESG Award, HOST entered into 3-year contracts with our subrecipient providers within the outlined periods of performance (POP): E-20-MC-08-0005/AWD-00001006 (06/26/2020 – 06/25/2022) E-21-MC-08-0005/AWD-00001212 (07/26/2021 – 07/25/2023) E-22-MC-08-0005/AWD-00001376 (11/04/2022 – 11/03/2024) While the annual Federal awards indicated a 24-month POP from the date of the contract execution/IDIS obligation date, the subrecipient contracts were encumbered and executed within a calendar year POP and amended as necessary upon receipt of the annual award. As such, there was overlap in the eligibility dates. The $2,426.75 under SI-00629712 was for EMERGENCY Essential Services for August case management. SI-00629712 was for eligible expenses in August 2023. The expenses should have been expensed under the E22 award based on the Federal POP. Executing multiple-year contracts for annual grant awards was a pilot project with the goal of improving the process. HOST has determined that annual subrecipient awards accordant to our Federal award timeline is more supportive of our internal grant policies and procedures. The Division of Operations and Impact has established policies and procedures that guarantee appropriate internal controls are in place to ensure that eligible expenditures are within a grant’s period of performance. A non-exhaustive list of the established policies that illustrate this are listed below: ٠Managing the AP Inbox & Data Entry into Salesforce ٠HOST Accounts Payable Voucher Processing Aid ٠HOST Contract Invoice Process Map Person(s) Responsible for Implementing: Ami Webb, HOST Division of Operations & Impact Finance Director Implementation Date: Complete

View Audit 317890

Finding 485103 (2023-005)

Significant Deficiency 2023

City and County of Denver

CO

Subrecipient Monitoring § 200.303 § 200.332

Status: Completed Corrective Action: The City agrees with the finding. After receiving 2022-007, DDPHE has consulted with the City’s Federal Grants Manager, other agencies that typically have subrecipients for Federal awards, and the City Attorney’s Office to review the current standard contract pro...

Status: Completed Corrective Action: The City agrees with the finding. After receiving 2022-007, DDPHE has consulted with the City’s Federal Grants Manager, other agencies that typically have subrecipients for Federal awards, and the City Attorney’s Office to review the current standard contract provisions to ensure they cover all required provisions and has modified those provisions accordingly. DDPHE has a new template for Scope of Work that includes the missing information that was identified by BDO. DDPHE also included a step to verify the recording of the SAM.gov in the scope of work. This will be implemented in any Federally funded contracts going forward and we will be trained on this during Contracts & Grants training on a regular basis. Person(s) Responsible for Implementing: DDPHE – Paige Cheney Implementation Date: October 2023

View Audit 317890

Finding 485101 (2023-004)

Material Weakness 2023

City and County of Denver

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

Status: Completed Corrective Action: The City agrees with the finding. Remediation began with 2022-006. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need t...

Status: Completed Corrective Action: The City agrees with the finding. Remediation began with 2022-006. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need to update the City financial system Workday, for budget modifications or the like that could result in a delay of payment. In an effort to determine these items ahead of time we’ve updated our internal policies to require finance budget review prior to contract execution. Likewise, HOST is engaged in an application upgrade with Salesforce which is in the final User Acceptance Testing (UAT) phase to incorporate changes that now include status tracking for vendor invoice submissions and reimbursement payments. This will support a more comprehensive and accurate accounting of any legitimate postponed payments due to waiting on more required information from vendors, budget modifications, contract amendments, etc. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: Q1-2024

View Audit 317890

Finding 485099 (2023-003)

Significant Deficiency 2023

City and County of Denver

CO

Procurement, Suspension & Debarment § 200.303

Status: Complete Corrective Action: This matter has been remediated, however, per the assessment this issue is a carryover into 2023 sub-awards based on the contract timeframes. The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to addres...

Status: Complete Corrective Action: This matter has been remediated, however, per the assessment this issue is a carryover into 2023 sub-awards based on the contract timeframes. The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2022.To remediate prior findings 2022-008 and 2021-011, HOST updated the agency’s Contract & Performance Management Policies under Section VII. Procedure Process Map, Step 1 to include the requirement to verify Suspension and Debarment for all subgrantees utilizing federal funding. This policy was modified and completed in July 2023, and a copy of this was provided to BDO on August 16, 2023, in response to the finding. This issue has been remediated, however, per the assessment, this issue is a carryover into 2023 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST – Jon Luper Implementation Date: July 2023

View Audit 317890

Finding 485097 (2023-002)

Significant Deficiency 2023

City and County of Denver

CO

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Status: Complete Corrective Action: This matter has been remediated, however, per the assessment this issue is a carryover into 2023 sub-awards based on the contract timeframes. The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to addres...

Status: Complete Corrective Action: This matter has been remediated, however, per the assessment this issue is a carryover into 2023 sub-awards based on the contract timeframes. The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2023. To remediate prior findings 2022-005 and 2021-010, HOST updated the agency’s Grant Administrator Policies & Procedures, and our Contract & Performance Management Policies that now include language to ensure obligation of funding within the required deadlines. These policies were modified complete in June 2022 and July 2023. HOST’s current Notice of Funding Availability (NOFA) cycle for ESG funding will apply to subrecipient programs awarded beginning 01/01/2024, with anticipated contract executions in Q4 2023. Copies of both policies were provided to BDO on August 16, 2023, in response to the finding. This matter has been remediated, however, per the assessment this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023

View Audit 317890

Finding 485073 (2023-003)

Significant Deficiency 2023

Town of Brownsburg

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.303

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Significant Deficiency Contact Person Responsible for Corrective Action: Ann Hathaway Contact Phone Number and Email Address: 317-852-1126 ahathaway@brownsburg.org Views of Re...

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Significant Deficiency Contact Person Responsible for Corrective Action: Ann Hathaway Contact Phone Number and Email Address: 317-852-1126 ahathaway@brownsburg.org Views of Responsible Officials: We concur with the finding that there was not a review in place prior to submitting the report for 3/31/2023. The rules, dates and requirements were quickly changing for the reporting of the Coronavirus State and Local Fiscal Recovery Funds. With there being only one project and a relatively small amount spent, the report was filed with no errors. Description of Corrective Action Plan: The 3/31/2024 report was reviewed and further reports will be going forward. Anticipated Completion Date: Immediately

View Audit 317845

Finding 485072 (2023-002)

Material Weakness 2023

Town of Brownsburg

IN

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

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Aaron Kaytar Contact Phone Number and Email Address: 317...

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Aaron Kaytar Contact Phone Number and Email Address: 317-852-1120 akaytar@brownsburg.org Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: In 2023 a Purchasing Policy was implemented for all departments to follow. It states: 1. For Purchases Under $50,000 a. Purchases or Contracts of $1,000 or Less i. Shall be reviewed and approved by the designated Purchasing Agent. ii. The Department Head, Procurement Manager and Town Manager reserve the right to deny any Purchase. iii. Contracts should be submitted to the Clerk-Treasurer’s Office for retention. b. Purchases or Contract between $1,000 and $10,000 i. Shall be reviewed and approved via a Requisition Form by the Purchasing Agent/Department Head. ii. The Procurement Manager and Town Manager reserve the right to deny any Purchase. iii. Contracts should be submitted to the Clerk-Treasurer’s Office for retention. iv. Any new purchase that meets the asset requirement ($5,000 or more) MUST be reported to the Clerk-Treasurer’s Office. c. Purchases or Contracts between $10,000 and $50,000 i. Shall be reviewed and approved via a Requisition Form by the Department Head, Procurement Manager and Town Manager. ii. Should have (3) formal quotes from different vendors. iii. The Procurement Manager and Town Manager reserve the right to deny any Purchase. iv. Contracts should be submitted to the Clerk-Treasurer’s Office for retention. v. Any new purchase that meets the asset requirement ($5,000 or more) MUST be reported to the Clerk-Treasurer’s Office. d. Purchases of at Least $50,000 and Less Than $150,000 i. Shall be reviewed and approved by the Department Head, Procurement Manager, Town Manager and Town Council. ii. The information shall be presented to Town Council and should contain (3) formal quotes from different vendors. iii. Contracts should be submitted to the Clerk-Treasurer’s Office for retention. iv. Any new purchase that meets the asset requirement ($5,000 or more) MUST be reported to the Clerk-Treasurer’s Office. e. Purchases of $150,000 or More i. Shall be submitted via a formal bidding process. ii. Shall be reviewed by Department Heads, Procurement Manager, Town Manager and Town Council. iii. Contracts should be submitted to the Clerk-Treasurer’s Office for retention. iv. Any new purchase that meets the asset requirement ($5,000 or more) MUST be reported to the Clerk-Treasurer’s Office. 2. To provide services to the Town of Brownsburg, you must not be debarred, suspended, or otherwise be excluded from or ineligible for participation in federally assisted programs under Executive Order 12549. Anticipated Completion Date: Policy change 2023. Purchase order change 8/31/2024.

View Audit 317845

Finding 485012 (2023-006)

Significant Deficiency 2023

Town of Elkton, Maryland

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the n...

Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the new procedures. Assess Current Procedures: Conduct a thorough review an audit of the existing reporting procedures and controls to identify any gaps or weaknesses. Implement Accurate Reporting Practices: Establish clear guidelines for calculating and reporting totals, including those related to revenue replacement. Solicit Feedback: Encourage feedback in the reporting process to continuously refine and improve reporting practices. Name(s) of the contact person(s) responsible for corrective action: The Finance department Planned completion date for corrective action plan: This plan is now in effect, start date 06/30/2024.

View Audit 317801

Finding 485011 (2023-005)

Material Weakness 2023

Town of Elkton, Maryland

MD

Procurement, Suspension & Debarment § 200.303

Action taken in response to finding: A checklist has been developed for distribution to all departments. This checklist will ensure that either a printed copy confirming the bidder's non-suspension or non-debarment, or their State of Maryland Certificate of Good Standing (available at www.dat.stat...

Action taken in response to finding: A checklist has been developed for distribution to all departments. This checklist will ensure that either a printed copy confirming the bidder's non-suspension or non-debarment, or their State of Maryland Certificate of Good Standing (available at www.dat.state.md.us), is attached to the sealed bid envelope and included in the file. Name(s) of the contact person(s) responsible for corrective action: All Department Directors, in conjunction with the Finance Department, are collectively accountable for the implementation and oversight of this corrective action plan. Requests for Proposals (RFPs) will be reviewed and approved in an open Town Meeting, with decisions made by the Mayor and Commissioners. Planned completion date for corrective action plan: Implementation commenced around June 1, 2024 and is projected to be fully operational within a year June 1, 2025.

View Audit 317801

Finding 485010 (2023-004)

Material Weakness 2023

Town of Elkton, Maryland

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320

Current plan & Actions being taken and developed. 1. Develop and Update Procurement Policies Create Comprehensive Policies: Ensure that the procurement policy covers all aspects of the procurement process, including vendor selection, bidding, contract management, and expenditure approvals. Regular...

Current plan & Actions being taken and developed. 1. Develop and Update Procurement Policies Create Comprehensive Policies: Ensure that the procurement policy covers all aspects of the procurement process, including vendor selection, bidding, contract management, and expenditure approvals. Regular Reviews: Periodically review and update the policies to reflect changes in laws, regulations, or best practices. 2. Establish Clear Procedures Document Procedures: Develop detailed procedures for each step of the procurement process, from requisition to payment. Create a procurement checklist. Standardize Processes: Ensure consistency across departments by standardizing procedures for procurement activities. Provide each department with the procurement check list. 3. Training and Awareness Conduct Training: Provide regular training for all staff involved in procurement to ensure they understand the policies and procedures. Promote Awareness: Increase awareness about the importance of compliance with procurement policies. 4. Implement Controls and Checks Segregation of Duties: Divide procurement responsibilities among different staff to reduce the risk of errors or fraud. Approval Processes: Establish clear approval hierarchies and limits for procurement activities and expenditures. Audit Trails: Maintain detailed records and documentation for all procurement transactions. 5. Monitor and Review Compliance Regular Audits: Conduct regular internal and external audits of procurement activities to ensure adherence to policies. Performance Metrics: Develop metrics to evaluate the effectiveness of procurement processes and identify areas for improvement. 6. Enforce Accountability Responsibility Assignments: Assign clear responsibilities for monitoring and enforcing procurement policies. 7. Utilize Technology Data Analysis: Use data analytics to track spending patterns, vendor performance, and policy compliance. 8. Encourage Transparency Open Bidding Processes: Ensure that procurement opportunities are advertised openly and fairly. 9. Feedback and Continuous Improvement Solicit Feedback: Gather feedback from staff and vendors on the procurement process to identify areas for improvement. Continuous Improvement: Regularly update procedures and policies based on feedback and audit findings. 10. Departmental Integration Cross-Department Coordination: Ensure that all departments are aligned with procurement policies and procedures. Provide each department with the procurement check list. Name(s) of the contact person(s) responsible for corrective action: All Department Directors, in conjunction with the Finance Department, are collectively accountable for the implementation and oversight of this corrective action plan. Requests for Proposals (RFPs) will be reviewed and approved in an open Town Meeting, with decisions made by the Mayor and Commissioners. Planned completion date for corrective action plan: Implementation commenced around June 1, 2024 and is projected to be fully operational within a year June 1, 2025.

View Audit 317801

Finding 484919 (2023-003)

Material Weakness 2023

Whitley County

IN

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

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients ar...

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include, but are not limited to, contracts for goods and services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. One vendor during the audit period was not verified as not suspended or debarred. Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number and email address: 260-248-3176 and wcauditor@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: After 2022 audit Whitley County established procedures to include a suspension and debarment clause in agreements or contracts. This includes making sure our County Attorney has been made aware of this and has been implementing this step. However, Whitley County did not amend agreements or contracts entered into prior to the implementation of the policy, as we did not know that was necessary. Anticipated Completion Date: Immediately

View Audit 317762

Finding 484918 (2023-002)

Material Weakness 2023

Whitley County

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2023-002 Finding Subject: Covid-19 -Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County submitted the program invoices as required; however, there were no internal controls in place that would likely be e􀆯ective in preventing, or detecting and correct...

FINDING 2023-002 Finding Subject: Covid-19 -Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County submitted the program invoices as required; however, there were no internal controls in place that would likely be e􀆯ective in preventing, or detecting and correcting, noncompliance related to the reporting requirements. The program invoices were prepared and submitted by one employee without oversight, review or approval. Contact person responsible for Corrective Action: Scott Wagner Contact phone number and email address: 260-248-3121 ext. 5, swagner@whitleygov.com View of responsible O􀆯icials: We concur with the findings. Description of corrective action plan: The Whitley County Health Department will develop and implement a policy that will establish and maintain e􀆯ective internal control for invoices for State and Federal Grants, received by the Department. The Director of the department will review all compiled data and sign the invoice along with the employee who compiled the invoice data. In cases where the Director is the employee compiling the data, the o􀆯ice administrator will also sign the invoice to verify the data is correct. Anticipation of completion date: immediately

View Audit 317762

Finding 484829 (2023-001)

Significant Deficiency 2023

Redwood County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2023-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Vicki Kletscher, Redwood County Administrator Corrective Action Planned: Amend the Redwood County Pr...

Finding Number: 2023-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Vicki Kletscher, Redwood County Administrator Corrective Action Planned: Amend the Redwood County Procurement Policy to include language in section DEBARMENT AND SUSPENSION (E.O.s 12549 and 12689) for internal process for verification of demonstrating vendors are not debarred, suspended, or otherwise excluded from conducting business with the County. The verification and documentation will be completed prior to entering into a covered transaction with a vendor(s) and the results of the search will be attached to the filed paperwork for verification of search. Anticipated Completion Date: The Procurement Policy has been amended, and the Redwood County Board of Commissioners adopted the amended policy on May 7, 2024. The County Administrator sent the updated policy and details regarding the change in the policy to all department heads on May 13, 2024.

View Audit 317744

Finding 484799 (2023-002)

Significant Deficiency 2023

Eastern Plains Community Action Agency, Inc.

NM

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

Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. R...

Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. Responsible Person: John Clemons, Chief Financial Officer Timelines for implementation: July 31, 2023

View Audit 317740

Finding 484798 (2023-001)

Material Weakness 2023

Eastern Plains Community Action Agency, Inc.

NM

Equipment & Real Property Management § 200.303 § 200.313

Recommendation: We recommend the Entity enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years. Action Taken: The Organization understands the importance of regular physical inventories and w...

Recommendation: We recommend the Entity enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years. Action Taken: The Organization understands the importance of regular physical inventories and will implement this control activity for the June 30, 2023 fiscal year end. Responsible Person: John Clemons, Chief Financial Officer Timelines for implementation: July 31, 2023

View Audit 317740

Finding 484774 (2023-004)

Significant Deficiency 2023

Capital Area Transit System

LA

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

The System will implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, the System will enhance its written policies and procedures to ensure that documentation is included regarding the av...

The System will implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, the System will enhance its written policies and procedures to ensure that documentation is included regarding the avoidance of the acquisition of unnecessary or duplicative items. The system will implement a review of all contracts to ensure the appropriate language exists regarding suspension and debarment regulations and/or consider an annual review of SAM.gov for all vendors. Interim CFO, Sunnie Hines Timeline 180 days

View Audit 317709 Questioned Costs: $1

Finding 484773 (2023-001)

Material Weakness 2023

Miller County Board of Education

GA

Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303

FA 2023-001 Improve Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Weakness Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education A...

FA 2023-001 Improve Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Weakness Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020) Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that Wage Rate Requirements were followed appropriately. Corrective Action Plans: The Miller County Board of Education will adhere to the following procedures when meeting the requirements for the Davis-Bacon Act. 1. The Federal Program Director will inform the Finance Director once a contractor is chosen for a job over the cost of $2,000 that is paid out of Federal Programs. 2. The Finance Director will contact the contractor/ company to deliver the requirements for Davis-Bacon. The Finance Director will deliver the required paperwork to the contractor/company. 3. Once the payroll has been certified and returned to the Finance Director, it will be filed with the project information and a copy will also be given to the Federal Programs Director. Estimated Completion Date: July 11, 2024 Contact Person: Nicole Horn Telephone: 229-758-5592 Email: nicole.horn@miller.k12.ga.us

View Audit 317701

Finding 484770 (2023-001)

Material Weakness 2023

Town of Clarksville

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2023-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: The Town did not have internal controls including policies and procedures to adhere to Procurement, Suspension and Debarment compliance requir...

FINDING 2023-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: The Town did not have internal controls including policies and procedures to adhere to Procurement, Suspension and Debarment compliance requirements. As a result, the Town failed to comply with requirements with Procurement, Suspension and Debarment. Contact Person Responsible for Corrective Action: Sherry Lockard, Deputy Clerk-Treasurer Contact Phone Number and Email Address: 812-283-1500, slockard@townofclarksville.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment – Prior to entering into a covered transaction, “Kevin Baity, Town Manager” will verify the vendor or contractor has not been suspended and debarred. The “Deputy Clerk, Sherry Lockard” will review the suspension and debarment verification done by “Town Manager Baity.” Anticipated Completion Date: August 1, 2024 Suspension and Debarment – August 1, 2024 Sherry Lockard Deputy Clerk Treasurer

View Audit 317697

Finding 484768 (2023-003)

Significant Deficiency 2023

Hale County, Texas

TX

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2023-003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...

Finding 2023-003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not review one vendor to determine that it was not suspended, debarred, or otherwise excluded prior to entering into a transaction with it. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will review all vendors paid with federal funds against the sam.gov suspension and debarment review tool, and will document the periodic review of suspended and debarred vendors. Anticipated Completion Date: July 2024

View Audit 317693

Finding 484767 (2023-002)

Significant Deficiency 2023

Hale County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2023-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed a...

Finding 2023-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: July 2024

View Audit 317693

Finding 484766 (2023-002)

Material Weakness 2023

Vermillion County

IN

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

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The annual P&E Report was submitted to the Treasury without a documented oversight, review or approval process in place to ensure its accuracy. Contact Person Responsible fo...

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The annual P&E Report was submitted to the Treasury without a documented oversight, review or approval process in place to ensure its accuracy. Contact Person Responsible for Corrective Action: Brenda J. Furry, County Auditor Contact Phone Number and Email Address: (765) 492-5300 / brenda.furry@vermillioncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Although we agree with the finding, please note that although not officially documented, the P&E Report that was submitted to the Treasury did have oversight and was reviewed before submitted by the Chief Deputy Auditor. The Deputy Auditor began documenting her review of the P&E Report via signature or initial on the report copy beginning in 2024. Anticipated Completion Date: April 22, 2024

View Audit 317692

Finding 484765 (2023-001)

Material Weakness 2023

Vermillion County

IN

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303 § 200.317 § 200.318 § 200.327

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: The County did not perform procedures to ensure vendors were not suspended, debarred, or otherwise excluded from or ineligible for participation in Federal as...

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: The County did not perform procedures to ensure vendors were not suspended, debarred, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Additionally, the County did not have a formalized procurement policy outlining its processes and procedures with regards to the procurement of goods and services using federal grant funds. Contact Person Responsible for Corrective Action: Brenda J. Furry, County Auditor Contact Phone Number and Email Address: (765) 492-5300 / brenda.furry@vermillioncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The process of ensuring the vendors that are being used by the County and paid for through Federal Funds, specifically ARPA funds, have been confirmed to be in good standing via Exclusions search on the SAM.gov website. A procurement policy with regards to the procurement of goods and services using federal grant funds is currently being written. Anticipated Completion Date: December 31, 2024

View Audit 317692

Finding 484623 (2023-002)

None 2023

American Bureau of Shipping

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility § 200.303

Finding 2023-002 – Budget to Actual Analysis Cluster: Research and Development Agency: Department of Commerce, Department of Energy, and Department of Health and Human Services Award Names: Standards/Guidance for Rapid Qualification of Metal-Based Additive Manufacturing, Accelerating Commercial Mari...

Finding 2023-002 – Budget to Actual Analysis Cluster: Research and Development Agency: Department of Commerce, Department of Energy, and Department of Health and Human Services Award Names: Standards/Guidance for Rapid Qualification of Metal-Based Additive Manufacturing, Accelerating Commercial Maritime Demonstration Projects for Advanced Nuclear Reactor Technologies, Safety and Health Risks in Energy Transition for the Commercial Fishing Industry Award Numbers: 70NANB21H038, DE-NE0009226, and U01OH012502 Assistance Listing Title: National Institute of Standards and Technology, Office of Nuclear Energy, Advanced Research Projects Agency, Office of Energy Efficiency and Renewable Energy, Center for Disease Control and Prevention (CDC) Assistance Listing Number: 11.609, 81.121, 81.135, 81.087, 93.262 Award Year: FY 2023 In response to FY 2022 Single Audit, ABS updated its internal policy to establish and maintain effective controls over budget to actual expense reviews. Current ABS policy, which was implemented in 2024, requires grant project managers to review budget to actuals on at least a quarterly basis, and a budget spreadsheet will be maintained and signed as proof of verification. To ensure consistency and formality in carrying out this requirement, ABS has begun utilizing a standardized template to facilitate reviews and track completion by process owners.

View Audit 317514

Corrective Action Plans

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