Corrective Action Plans

Finding 498850 (2023-003)

Material Weakness 2023

Town of Pendleton

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding 2023-003 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Numb er: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. Prior to the submission of the annual P&E report, two deputy clerk treasur...

Finding 2023-003 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Numb er: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. Prior to the submission of the annual P&E report, two deputy clerk treasurers will each calculate the totals within the project codes and review any variances in totals. Anticipated Completion Date: April 30th , 2025

View Audit 321596

Finding 498849 (2023-002)

Material Weakness 2023

Town of Pendleton

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2023-002 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Number: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. The Town passed Resolution R24-13, Procurement of Federal Grants/Funds, out...

Finding 2023-002 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Number: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. The Town passed Resolution R24-13, Procurement of Federal Grants/Funds, outlining the procedures to follow when procuring purchases made with federal funds. This includes the form and informal procurement method. 2. Within Resolution R24-13, it states that the Town will check for Suspension and Debarment for any vendor expenditures over $25,000. 3. The Town passed Resolution R24-12, cost Principles for Spending Federal Funds, for the efficient and effective administration of future grant funds. Anticipated Completion Date: August 261\ 2024 100

View Audit 321596

Finding 498826 (2023-005)

Material Weakness 2023

Winner Regional Healthcare Center

SD

Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.303

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: During review of expenditure listings, three expenditures were claimed under the USDA Grant Program after the Center received an advancement of U...

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: During review of expenditure listings, three expenditures were claimed under the USDA Grant Program after the Center received an advancement of USDA loan funds for those same three expenditures. We did not have a formal review process in place over the USDA Grant expenditure listing and the USDA loan advancement to ensure double dipping was not occurring. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: Due to staffing shortages there was no review of the grant applications to check for duplicate coverage. A Controller was hired November 20, 2023 to allow for reviews of documents and spreadsheets prior to submission. Anticipated Completion Date: 2025

View Audit 321577 Questioned Costs: $1

Finding 498821 (2023-006)

Material Weakness 2023

Jefferson County

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303 § 200.334

FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDB...

FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDBG-CC Report on Jobs Retained report. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The original Corrective Action plan from 2021 audit was not followed once the previous employes was no longer with Jefferson County. The current employee will be documenting all reporting requirements with the Auditor’s Office and retaining a copy of the balance. Jefferson County is also working with Department of Housing and Urban Development to eliminate the loan cycle and establish a one time grant. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498820 (2023-005)

Material Weakness 2023

Jefferson County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-005 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Reporting – Material Weakness, Other Matters Errors were identified with the Report filed for the period ending March 31, 2023. Contact Person Responsible for Corrective Act...

FINDING 2023-005 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Reporting – Material Weakness, Other Matters Errors were identified with the Report filed for the period ending March 31, 2023. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The Auditor’s Office followed the procedure that was believed to be true at the time. The Auditor’s Office will provide a report for a Commissioners to view once agreed upon that information will be uploaded, and printed with an Auditor’s Office signature and confirmation from a Commissioners for verification. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498819 (2023-004)

Material Weakness 2023

Jefferson County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2023-004 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery funds- Suspension and Debarment Summary of Finding: Suspension and Debarment - Audit findings: Material Weakness, Modified Opinion Verification was not being performed to determine if vendors were suspended, debar...

FINDING 2023-004 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery funds- Suspension and Debarment Summary of Finding: Suspension and Debarment - Audit findings: Material Weakness, Modified Opinion Verification was not being performed to determine if vendors were suspended, debarred, or excluded from participating in federal awards. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The Auditor’s Office is working on a Procurement Policy to be presented to Commissioners. Disbursements from ARPA funds will strictly follow this policy. Any disbursements must comply with an agreement stating they, or the company have not been disbarred. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498816 (2023-001)

Material Weakness 2023

City of Butler

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, er...

FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The cumulative obligations and current period obligations were understated by $104,988. The cumulative obligations and current period obligations reported was the total amount of grant funds expended through December 31, 2022 instead the funds expended through March 31,2023. Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@butler.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: I have already created a form to be used for all federal reporting. Someone in the office will verify the time frame reported and the amounts. This form is attached. Anticipated Completion Date: September 17, 2024

View Audit 321553

Finding 498815 (2023-002)

Significant Deficiency 2023

Argentum

VA

Procurement, Suspension & Debarment Significant Deficiency § 200.303

FINDINGS—FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023‐001 Financial Reporting Recommendation: A thorough review of significant account reconciliations should be performed and an understanding of asset capitalization requirements under generally accepted accounting principles should be obtained. ...

FINDINGS—FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023‐001 Financial Reporting Recommendation: A thorough review of significant account reconciliations should be performed and an understanding of asset capitalization requirements under generally accepted accounting principles should be obtained. We recommend that Argentum develop and implement a thorough review process to ensure proper financial reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Argentum reviews the financial statements monthly with the President & CEO, outsourced accounting team and senior management team. As part of that process, we review any assets to be capitalized each month to ensure proper recording. Name(s) of the contact person(s) responsible for corrective action: James Balda Planned completion date for corrective action plan: 09/30/2024

View Audit 321537

Finding 498802 (2023-001)

Material Weakness 2023

Lagrange County

IN

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

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order t...

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Suspension and Debarment Contact Person Responsible for Corrective Action: LaGrange County Auditor Contact Phone Number: (260) 499-6310 Views of Responsible Official: We concur with the findings from SBOA. We did correct the process after our last audit, but did not go back to earlier contracts / purchases to ensure compliance requirements for suspension and debarment were updated. Description of Corrective Action Plan: The County will establish an internal control system of checking Excluded Parties List System, collecting a certification from that person or adding a clause or condition to the covered transaction with that person for all vendors equal to or in excess of $25,000 for SLFRF award funds to ensure such contractors and subrecipients are not suspended, debarred or otherwise excluded. Copies of supporting documents to be retained. Anticipated Completion Date: Implementation will begin immediately.

View Audit 321516

Finding 498683 (2023-003)

Significant Deficiency 2023

Pine County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2023-003 Finding Title: Suspension and Debarment Program: 21.027 State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kelly Schroeder, County Auditor-Treasurer Corrective Action Planned: Prior to payment of any invoices from the COVID-19 fun...

Finding Number: 2023-003 Finding Title: Suspension and Debarment Program: 21.027 State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kelly Schroeder, County Auditor-Treasurer Corrective Action Planned: Prior to payment of any invoices from the COVID-19 funds, a suspension and debarment check will be completed and a copy of which documented. Additionally, any new contracts, if any, that are entered into will have the certification for the vendor included. Anticipated Completion Date: 09/01/2024

View Audit 321398

Finding 498543 (2023-003)

Material Weakness 2023

Town of Arcadia

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Project and Expenditure (P&E) report covering April 1, 2022, to March 31, 2023, was submitted without a review or oversight process in place to prevent or detect and cor...

FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Project and Expenditure (P&E) report covering April 1, 2022, to March 31, 2023, was submitted without a review or oversight process in place to prevent or detect and correct errors. As a result, errors in reporting were identified. Contact Person Responsible for Corrective Action: Jennifer Pickett Contact Person Phone Number: 317-984-3512 jennifer.pickett@arcadia.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the Clerk-Treasurer goes to do the Project and Expenditure report next, she will have the Grant Administrator set with her to complete the form. After the form is completed and has no errors the Clerk Treasurer will print the report off and allow her Deputy Clerk Treasurer to review it. Anticipated Completion Date: This will be corrected in 2025 when the report must be submitted again.

View Audit 321300

Finding 498532 (2023-002)

Material Weakness 2023

Howard County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Of the three covered transaction tested, one did not follow the County’s procedures as outlined above. The one covered transaction, totaling $47,283, did not ...

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Of the three covered transaction tested, one did not follow the County’s procedures as outlined above. The one covered transaction, totaling $47,283, did not include the appropriate provisions in the contracts nor did the County require a certification or check the EPLS to ensure the entity was not suspended or debarred prior to making payment. Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number and Email Address: 765-456-2804 Jessica.secrease@howardcountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County will continue to review any vendors paid with federal grant funding on SAM.gov to see if they are suspended or debarred. This is tracked on a spreadsheet in the Auditor’s Office. One employee reviews the vendor on SAM.gov, and another employee verifies the information. We will ensure this internal control is implemented. Anticipated Completion Date: September 2024

View Audit 321268

Finding 498531 (2023-001)

Material Weakness 2023

Howard County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The Deputy Auditor prepared the quarterly reports and the Auditor reviewed the reports; however, the control was not effective and did not detect and allow correction of mat...

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The Deputy Auditor prepared the quarterly reports and the Auditor reviewed the reports; however, the control was not effective and did not detect and allow correction of material misstatements prior to submission. Two of the four quarterly reports submitted during the audit period were selected for testing. For the two reports tested, all activity for the reporting period was not included, information submitted was not supported by the County's records, and the reports were not fairly presented Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number and Email Address: 765-456-2804 Jessica.secrease@howardcountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County will follow the internal controls established, including policies and procedures to ensure that the County provides the Treasury with complete and accurate information for the P&E Report in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Chief Deputy will continue to work with the Projects Manager to ensure the reporting is accurate and all obligations and expenditures are reported correctly before sending the information to a third-party vendor. The Auditor will review and approve any reporting prior to submission. Initialed reports will be kept within the grant file. Anticipated Completion Date: September 2024

View Audit 321268

Finding 498512 (2023-007)

Significant Deficiency 2023

Traverse County

MN

Questioned Costs Cash Management Reporting § 200.303

Finding Number: 2023-007 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220.1 and DHS-3220.2) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Melanie Lupkes/Shelly Staebler Corrective Action Planned: Social Ser...

Finding Number: 2023-007 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220.1 and DHS-3220.2) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Melanie Lupkes/Shelly Staebler Corrective Action Planned: Social Services and Probation staff met as a group to go over the most recent bulletin that includes the instructions for completing the forms and for the allowable expenses. Consulted with OSA staff for interpretation of some of the items and all quarterly reports have been resubmitted, reviewed by Traverse County Social Services Fiscal and accepted by the State. Anticipated Completion Date: Completed, September 7, 2024

View Audit 321238

Finding 498511 (2023-006)

Significant Deficiency 2023

Traverse County

MN

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

Finding Number: 2023-006 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220.2) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Melanie Lupkes/Shelly Staebler Corrective Action Planned: Social Services and Prob...

Finding Number: 2023-006 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220.2) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Melanie Lupkes/Shelly Staebler Corrective Action Planned: Social Services and Probation staff met as a group to go over the most recent bulletin that includes the instructions for completing the forms and for the allowable expenses. Consulted with OSA staff for interpretation of some of the items and all quarterly reports have been resubmitted, reviewed by Traverse County Social Services Fiscal and accepted by the State. Anticipated Completion Date: Completed, September 7, 2024

View Audit 321238

Finding 498510 (2023-005)

Material Weakness 2023

Traverse County

MN

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

Finding Number: 2023-005 Finding Title: Reporting (DHS 2550 and 2556) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Shelly Staebler Corrective Action Planned: Traverse County Social Services fiscal staff will review the new detailed instructions...

Finding Number: 2023-005 Finding Title: Reporting (DHS 2550 and 2556) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Shelly Staebler Corrective Action Planned: Traverse County Social Services fiscal staff will review the new detailed instructions on how to complete the referenced quarterly reports that include recent changes. Staff will correct an resubmit quarterly reports as requested. Anticipated Completion Date: January 20, 2025

View Audit 321238

Finding 498509 (2023-004)

Material Weakness 2023

Traverse County

MN

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

Finding Number: 2023-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Shelly Staebler Corrective Action Planned: Traverse County Social Services Fiscal departmen...

Finding Number: 2023-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Shelly Staebler Corrective Action Planned: Traverse County Social Services Fiscal department will work on identifying allowable and unallowable expenditures that are submitted on these reports, so only allowable expenditures are submitted going forward. Anticipated Completion Date: Completed, September 7, 2024

View Audit 321238

Finding 498508 (2023-003)

Significant Deficiency 2023

Traverse County

MN

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency § 200.303 § 200.318

Finding Number: 2023-003 Finding Title: Procurement Policy Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Kit Johnson, County Auditor/Treasurer Corrective Action Planned: Traverse County has updated their procurement policy to comply with ...

Finding Number: 2023-003 Finding Title: Procurement Policy Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Kit Johnson, County Auditor/Treasurer Corrective Action Planned: Traverse County has updated their procurement policy to comply with the latest changes in the law. Anticipated Completion Date: Completed, May 21, 2024

View Audit 321238

Finding 498493 (2023-002)

Significant Deficiency 2023

Oklahoma City Housing Authority

OK

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties § 200.303

Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025 2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 – Rent Reasonableness Recommendation: We recommend management to implement contr...

Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025 2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 – Rent Reasonableness Recommendation: We recommend management to implement controls over the recertification and rent change process to ensure determination of reasonable rent is performed prior to processing of the move in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continue to perform quality control on files and note any pattern that develops for the same type of errors and take corrective action if a pattern develops. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025

View Audit 321203

Finding 498490 (2023-001)

Significant Deficiency 2023

Oklahoma City Housing Authority

OK

HUD Housing Programs Questioned Costs Eligibility § 200.303

Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 – Eligibility Recommendation: We recommend management to implement controls and policies to ensure compliance with eligibility requirements. Additional training for housing specialists would also improve accuracy. Explanation of disagr...

Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 – Eligibility Recommendation: We recommend management to implement controls and policies to ensure compliance with eligibility requirements. Additional training for housing specialists would also improve accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Monitor and quality control documents as required by HUD. If quality control determines there is a pattern of the same type of discrepancy, then corrective actions will be taken. The finding is based on 2 late reexaminations and failure to automatically identify a client as disabled. This is marked as a repeat finding in the same category, but is not the same type of finding as last year.

View Audit 321203

Finding 498472 (2023-002)

Significant Deficiency 2023

City of Union City

IN

Internal Control / Segregation of Duties Special Tests & Provisions Reporting § 200.303

The City will review the wage-rate testing prepared by the consultant and formally document their review

View Audit 321171

Finding 498471 (2023-001)

Significant Deficiency 2023

City of Union City

IN

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

The City will review the reports prepared by the consultant and formally document their review

View Audit 321171

Finding 498419 (2023-017)

Significant Deficiency 2023

State of Missouri

MO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2023-017 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods Anticip...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2023-017 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods Anticipated completion date for corrective action: July 1, 2024 Corrective action planned is as follows: DESE expended over $2.5 billion in federal funds in FY23, of which approximately $1.8 billion was applicable to FFATA reporting. While this CCDF grant finding constitutes less than 1% of an error rate in FFATA reporting, DESE agrees with the auditor's conclusion and will strengthen internal controls surrounding FFATA reporting. The grant has been reported in FSRS as of November 2023 to meet FFATA requirements. While procedures were updated in FY24 to strengthen internal controls based on previous findings, DESE has made further revisions to the procedure and grant tracking forms to ensure FFATA compliance.

View Audit 321142

Finding 498411 (2023-010)

Material Weakness 2023

State of Missouri

MO

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303 § 200.331 § 200.332

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Office of Administration Audit Finding Number: 2023-010, SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion d...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Office of Administration Audit Finding Number: 2023-010, SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective action: September 2024 Recommendation A.: Develop policies and procedures to determine whether recipients of SLFRF program funds are subrecipients or contractors. Work with the state agencies to ensure accurate and documented determinations are prepared for all recipients and modify subrecipient records as needed. OA partially agrees with the auditor’s finding. Corrective action planned is as follows: OA believes there are opportunities to improve the classification of subrecipient vs. contractor to ensure compliance with federal regulations. We concur that OA, as the responsible party, should modify a department determination of subrecipient when there is a conflict with the regulation. Finally, we agree that clear communication on roles and responsibilities of OA vs. departments related to compliance is essential and can be improved. Given this position, we disagree that OA needs to issue procedures that restate the rules the uniform guidance and SLFRF regulations already state. We will continue to have discussions with agencies and ensure compliance with federal regulations. Recommendation B.: Develop a subrecipient monitoring program in accordance with the Uniform Guidance, that including performing risk assessments for each subrecipient for the purposes of determining the appropriate subrecipient monitoring procedures; monitoring for compliance with federal requirements and subaward terms and conditions and ensuring subaward performance goals are achieved; and reviewing subrecipient single audit reports. Ensure tasks delegated to state agencies are adequately communicated and establish procedures to ensure those tasks are appropriately completed. OA agrees with the auditor’s finding. Corrective action planned is as follows: OA approached the SLFRF money to consider all spending (whether to subrecipients or any other payment) as high risk due to the large dollar amount of one-time funding that is subject to rules that have changed over time. We have continued to treat this unique and highly publicized funding as high risk for fraud and exercise due diligence to mitigate that risk. OA agrees however, that our universal determination related to the SLFRF does not meet the specific uniform guidance rules. OA agrees to provide additional communications to departments to ensure agencies understand their responsibilities for sub-recipient monitoring including sub-recipient specific risk assessments and monitoring. Finally, OA will implement random reviews of the sub-recipient monitoring compliance.

View Audit 321142

Finding 498408 (2023-011)

Significant Deficiency 2023

State of Missouri

MO

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.510 § 200.512

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Office of Administration Audit Finding Number: 2023-011 OA Statewide SEFA Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective ac...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Office of Administration Audit Finding Number: 2023-011 OA Statewide SEFA Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective action: September 30, 2024 Corrective action planned is as follows: We agree. DOA completed a materially correct SEFA within historically consistent timeframes including providing the document 3 weeks earlier than last year. However, after recent discussions with SAO, DOA does acknowledge a materially correct draft is needed by October to support an efficient single audit and we will provide the document on that timeframe next audit. DOA further recognizes that there are always opportunities for improved training, reduced turnover, and efficient communications.

View Audit 321142

Corrective Action Plans

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