Corrective Action Plans

Finding 571498 (2024-001)

Material Weakness 2024

City of Loveland

CO

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

Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy...

Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025

View Audit 362454

Finding 571488 (2024-001)

Material Weakness 2024

Deschutes Land Trust

OR

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

WaterSMART – Assistance Lising #15.507 Recommendation: The Organization should establish written policies and procedures regarding internal control over financial reporting related to federal grants, which include proper segregation of duties. Explanation of disagreement with audit findings: there i...

WaterSMART – Assistance Lising #15.507 Recommendation: The Organization should establish written policies and procedures regarding internal control over financial reporting related to federal grants, which include proper segregation of duties. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Ensure the Stewardship Director reviews and signs the SF-425. Action Plan: Amend existing policies associated with federal grants, to require the Program Director responsible for overseeing projects using federal funds to sign any required and submitted financial reports. Name(s) of the contact people responsible for correction action: Michael Rubovits Plan completion date for corrective action plan: 8/31/2025

View Audit 362417

Finding 571487 (2024-004)

Significant Deficiency 2024

Academy of Accelerated Learning, INC

TX

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

Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designat...

Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designate the preparer and approver, to properly and timely record all accounts in accordance with generally accepted accounting principles. Academy of Accelerated Learning, Inc. will establish timelines and training for the expense approval process. Leadership and the new financial management will designate staff to align with a segregation of duties and hold staff accountable. Timeline and Responsible Position: By August 31, 2026. Board of Directors, Superintendent, and Chief Financial Officer.

View Audit 362410

Finding 571481 (2024-002)

Material Weakness 2024

Eastern Plains Community Action Agency, Inc.

NM

Questioned Costs Equipment & Real Property Management Allowable Costs / Cost Principles § 200.303 § 200.313 § 200.406

Physical inventory has been completed, and this process was added to our monitoring calendar to be completed in May of each year. Regarding insurance reimbursement, our policies and procedures are updated to reflect this requirement, and the fiscal staff has been t...

Physical inventory has been completed, and this process was added to our monitoring calendar to be completed in May of each year. Regarding insurance reimbursement, our policies and procedures are updated to reflect this requirement, and the fiscal staff has been trained on this requirement.

View Audit 362404 Questioned Costs: $1

Finding 571464 (2024-006)

Significant Deficiency 2024

City and County of Denver

CO

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

Federal Program Name: Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recom...

Federal Program Name: Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend the City establish and implement a formal process to consistently retain documentation of FFATA report submission dates, as well as evidence of the review and approval of each report submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Denver’s Department of Economic Development and Opportunity (DEDO) will establish a formal approval process to establish and document submission dates of all FFATA filings going forward. While the Federal Government does not provide any timestamps of initial submission for FFATA filings, nor require approval for FFATA submissions, DEDO will begin providing written and dated approvals of when FFATA reporting is taking place. We will put together a formal process that will provide dates to show review/approval of FFATA filings to meet our external auditor’s request, despite the Federal Government not requiring it. DEDO is able to provide a documented historical consistency of maintaining effective internal controls over this Federal award, and will begin including FFATA filings in the documentation that is already maintained showing timely submission of reporting to the Federal Government. Name(s) of the contact person(s) responsible for corrective action: Fanta Harkiso & Derek Cary Planned completion date for corrective action plan: August 31, 2025

View Audit 362374

Finding 571462 (2024-005)

Significant Deficiency 2024

City and County of Denver

CO

Matching / Level of Effort / Earmarking § 200.303

Federal Program Name: Child Care and Development Fund Cluster – Assistance Listing No. 93.575, 93.596 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the City implement a control to ensure the CBMS user acce...

Federal Program Name: Child Care and Development Fund Cluster – Assistance Listing No. 93.575, 93.596 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the City implement a control to ensure the CBMS user access rights are offboarded timely when employees separate employment or move departments that do not require them to keep CBMS access. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Add Second Level verification: DHS Help Desk supervisor will be copied on Departure notices from Human Resources. The DHS Help Desk Supervisor will match IAM offboard notices from State OIT to Internal Human Resources Departure notices on a weekly basis and follow-up on any unmatched items. Name(s) of the contact person(s) responsible for corrective action: Carl Ellis, TS IT Supervisor Planned completion date for corrective action plan: April 1, 2025

View Audit 362374

Finding 571454 (2024-004)

Significant Deficiency 2024

City and County of Denver

CO

Procurement, Suspension & Debarment § 200.303

Federal Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF Program)– Assistance Listing No. 21.027 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend ...

Federal Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF Program)– Assistance Listing No. 21.027 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend that the City incorporate specific language into its existing procurement process—particularly regarding suspension and debarment requirements—by clearly assigning responsibility for conducting these checks to the agency receiving and overseeing the federal award, both prior to any federal spending and on a recurring basis thereafter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  Procedure Enhancement: The Department of Finance’s Grant Operations team will develop and publish a more detailed procedure and FAQ outlining the process for conducting suspension and debarment checks in compliance with federal requirements. This will include clear guidance on: o The timing (prior to execution and upon renewal or amendment) o The verification method (e.g., SAM.gov), o Required documentation standards for these checks (attaching with the contract or purchase order in Workday, the City’s financial system of record)  Clarification of Roles and Responsibilities: The updated procedure will explicitly address multi-agency procurements. It will specify that the agency receiving and managing the federal funding is responsible for completing and documenting the suspension and debarment check, regardless of which agency initiates or supports the procurement process.  Training and Communication: The Department of Finance and will communicate these updates through: o Direct outreach to agencies where the finding was made o Regular Grant Policy Advisory Committee (GPAC) meetings o Updated training materials for agency grant leads/liaisons Name(s) of the contact person(s) responsible for corrective action: Justin Sykes, Budget and Management Director; Toni Bellucci, Citywide Grants Manager Planned completion date for corrective action plan: August 30, 2025

View Audit 362374

Finding 571438 (2024-004)

Material Weakness 2024

Town of Paoli

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-004 Finding Subject: Water and Wast Disposal System for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Beth Jones Contact Phone Number and Email Address: 812 723-2739, clerk@paoli.in.gov Views of Responsible Officials: We concur with the findings Descrip...

FINDING 2024-004 Finding Subject: Water and Wast Disposal System for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Beth Jones Contact Phone Number and Email Address: 812 723-2739, clerk@paoli.in.gov Views of Responsible Officials: We concur with the findings Description of Corrective Action Plan: The town is contracted with Baker Tilly Financial Advisors and the Clerk Treasurer will provide all pertinent information to Baker Tilly in order for them to prepare the Statement of Budget, Income, and Equity- Form 442-2; and the Balance Sheet - Form 442-3) that is required by the USDA for the Sewer Bonds. Once the reports are completed by Baker Tilly, the Clerk Treasurer will review the reports and then submit them to the USDA. This will be done annually. Anticipated Completion Date: Effective immediately

View Audit 362372

Finding 571437 (2024-003)

Material Weakness 2024

Town of Paoli

IN

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

FINDING 2024-03 Finding Subject: Water and Waste Disposal System for Rural Communities - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Beth Jones Contact Phone Number and Email Address: 812 723-2739, clerk@paoli.in.gov Views of Responsible Officials: We c...

FINDING 2024-03 Finding Subject: Water and Waste Disposal System for Rural Communities - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Beth Jones Contact Phone Number and Email Address: 812 723-2739, clerk@paoli.in.gov Views of Responsible Officials: We concur with the findings Description of Corrective Action Plan: The Clerk Treasurer will work with the council and town attorney to make sure we are following the procurement policy and that we are compliant with the Federal and State guidelines. If a new project or a current project is being extended to a significant amount; during a council meeting, we will state that we are retaining a certain vendor for the project and explain why we are using that vendor. Anticipated Completion Date: August 1, 2025

View Audit 362372

Finding 571391 (2024-001)

Material Weakness 2024

St. Vincent General Hospital District

CO

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Over the past three years the hospital has been working hard to overcome a very hard financial turnaround. As a result, days cash on hand has been extremely low and there has been no way for the facility to make payroll, vendor payments, and debt payments, while maintaining a debt reserve. However, ...

Over the past three years the hospital has been working hard to overcome a very hard financial turnaround. As a result, days cash on hand has been extremely low and there has been no way for the facility to make payroll, vendor payments, and debt payments, while maintaining a debt reserve. However, over the past 12 months we have started to reap the reward of the hard work through operationally increasing revenue, reducing costs, and being more strategic on service lines. This will allow for us to hit the reserve amounts in 2025, while maintaining the cash flow needed for operations.

View Audit 362330

Finding 571386 (2024-001)

Material Weakness 2024

City of Laporte

IN

Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs § 200.303

FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary ...

FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary Report (PR26) The City of La Porte Community Development Block Grant will submit the following report to the Clerk/Treasurer and Director of Community Development and Planning for review and approval prior to submitting to HUD: PR26 Annual Financial Summary. Special Tests and Provisions - Environmental Reviews The City of La Porte Community Development Block Grant will develop a checklist listing forms and correspondence required when completing an environmental review. The Director of Community Development and Planning will review the environmental review file and sign the checklist thereby indicating the environmental review is complete and properly maintained. Special Tests and Provisions – Rehabilitation The City of La Porte Community Development Block Grant will develop a evaluation form for the Director of Community Development and Planning to review to compare the initial site visit, work scope, and certificate of completion is properly maintained. The Community Development Block Grant program manager will initiate the form for review by the Director of Community Development and Planning at the end of the rehab activity per address. Anticipated Completion Date: July 1, 2025

View Audit 362316

Finding 571168 (2024-002)

Material Weakness 2024

Perkins Local School District

OH

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

In FY24, the Food Service Department piloted a recurring “Pizza Friday” program as part of its student lunch offerings. The District utilized Domino’s due to its demonstrated reliability, familiarity with school food service requirements, and consistent performance. The total annual cost of the purc...

In FY24, the Food Service Department piloted a recurring “Pizza Friday” program as part of its student lunch offerings. The District utilized Domino’s due to its demonstrated reliability, familiarity with school food service requirements, and consistent performance. The total annual cost of the purchases exceeded the federal micro-purchase threshold of $5,000. As a result of this finding, the District has updated its internal procurement practice to ensure multiple quotes and/or participation in approved consortiums and purchasing co-ops for services anticipated to exceed this cost. Additionally, the Board has updated policy to increase the threshold from $5,000 to $10,000.

View Audit 362081

Finding 571166 (2024-002)

Material Weakness 2024

Midmichigan Health Services

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted with...

Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted within the annual performance report was not accurate. Planned Corrective Action: Since the FY 2024 financial and single audit adjustments were not discovered and completed prior to the UDS submission deadline of 3/31/2025 and there is no mechanism to change UDS values after the deadline we will move the audit engagement earlier in the 2026 year to allow time to correct any UDS issues prior to 3/31/2026 deadline. Contact person responsible for corrective action: William E Collin, CFO Anticipated Completion Date: 3/31/2026

View Audit 362079

Finding 571139 (2024-001)

Significant Deficiency 2024

City of Durango

CO

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

Single Audit Finding: 2024-001 Federal Agency Name: Colorado Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit CFDA #: 20.509 Finding Summary: Procurement and Suspension and Debarment, Significant Deficiency in Internal Control over Compliance. Responsi...

Single Audit Finding: 2024-001 Federal Agency Name: Colorado Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit CFDA #: 20.509 Finding Summary: Procurement and Suspension and Debarment, Significant Deficiency in Internal Control over Compliance. Responsible Individuals: Heidi Wise - Acting Deputy Chief Financial Officer, Marisa Rupp - Grants and Contracts Specialist, Bob Grogan - Purchasing Manager, Sarah Hill - Transportation Director, Calia Kimball - Transportation Specialist Corrective Action Plan: The City of Durango concurs with this finding and has planned steps to strengthen its internal controls related to procurement and suspension and debarment. In response, the City will implement a formal, standardized procurement process for these services, in coordination with the Risk Management division. This process will be adopted on a citywide basis and occur annually to ensure consistent application and compliance with federal and state regulations. To further reinforce compliance and oversight, a citywide Request for Proposals (RFP) for these types of services will be initiated in the coming weeks. The Transportation Director will coordinate with the Safety/Risk Administrator to lead this effort. Additionally, the City has scheduled an organization-wide training session to reinforce key procurement policies and best practices, with a focus on suspension and debarment compliance. Additionally, a new Purchasing Policy was adopted in early 2025, which includes enhanced documentation and verification requirements, specifically addressing procurement documentation - suspension and debarment checks for vendors. These measures are designed to ensure compliance with applicable procurement standards and reduce the risk of future deficiencies. Ongoing training and monitoring will be conducted to verify continued adherence and to promote accountability across all departments. Anticipated Completion Date: Implementation activities for the procurement in question, will begin in the coming weeks, with the RFP process and staff training scheduled for completion in the third quarter of 2025.

View Audit 362042

Finding 571138 (2024-001)

Significant Deficiency 2024

Central Texas Senior Ministry

TX

Cash Management Internal Control / Segregation of Duties § 200.303

Management has established and implemented written procedures to ensure future compliance.

View Audit 362038

Finding 571013 (2024-002)

Material Weakness 2024

Geneva City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Corrective Action Plan Item 2024-002 Special Tests and Provisions - Wage Rate Requirement Responsible Parties: Heath McInnis, Assistant Superintendent The Board will provide assurance that proper prevailing wage requirements are added to construction contracts being paid from Federal funds, and tha...

Corrective Action Plan Item 2024-002 Special Tests and Provisions - Wage Rate Requirement Responsible Parties: Heath McInnis, Assistant Superintendent The Board will provide assurance that proper prevailing wage requirements are added to construction contracts being paid from Federal funds, and that certified payrolls are maintained for each week in which construction work is performed. These changes will be enacted by July 31, 2025

View Audit 361965 Questioned Costs: $1

Finding 571012 (2024-001)

Significant Deficiency 2024

Geneva City Board of Education

AL

Allowable Costs / Cost Principles § 200.303

Corrective Action Plan Item 2024-001 Activities Allowed/Allowable Cost Responsible Parties: Erica Wright, Federal Programs Director Training on procurement processes of Geneva City Schools is being planned for mid-July for all employees with th authority to make purchases. The requirement of a purc...

Corrective Action Plan Item 2024-001 Activities Allowed/Allowable Cost Responsible Parties: Erica Wright, Federal Programs Director Training on procurement processes of Geneva City Schools is being planned for mid-July for all employees with th authority to make purchases. The requirement of a purchase order for all purchases will be a large focus. The Board will strengthen the current controls in place to ensure that all procedures have been followed prior to expenditures being encumbered. These changes will be enacted by July 31, 2025.

View Audit 361965

Finding 570860 (2024-007)

Material Weakness 2024

Polk County, Iowa

IA

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

Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This gr...

Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This grant has ended as of 6/30/25. In the future if we have fiscal agency services, we will ensure the that the program is being properly reviewed and administered.

View Audit 361781

Finding 570844 (2024-003)

Material Weakness 2024

Cornerstone Rescue Mission

SD

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303 § 200.328 § 200.329

Federal Agency Name: Department of Veterans Affairs Assistance Listing Number: 64.003 Program Name: VA Supportive Services for Veteran Families Program Compliance Requirement: Reporting Finding Summary: No review and approval processes are in place over quarterly progress reports. Corrective Actio...

Federal Agency Name: Department of Veterans Affairs Assistance Listing Number: 64.003 Program Name: VA Supportive Services for Veteran Families Program Compliance Requirement: Reporting Finding Summary: No review and approval processes are in place over quarterly progress reports. Corrective Action Plan: Management has implemented procedures and control processes to incorporate an independent review and approval over quarterly reporting and retain documentation to support the review was performed. Responsible Individuals: Teena Conrad, SSVF Program Manager, Lysa Allison, Executive Director and Sara VanVlack, Business Manager Anticipated Completion Date: June 2025

View Audit 361768

Finding 570678 (2024-003)

Material Weakness 2024

Cumberland County Fiscal Court

KY

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

We understand the auditor’s need to keep this write up on this year’s audit report. This is the same write up from the year prior because KYEM and FEMA have not yet finished their review of the issues facing Cumberland County with respect to disaster funding and record keeping. We are not only pleas...

We understand the auditor’s need to keep this write up on this year’s audit report. This is the same write up from the year prior because KYEM and FEMA have not yet finished their review of the issues facing Cumberland County with respect to disaster funding and record keeping. We are not only pleased to have made progress on this front, but also extremely appreciative for the guidance and feedback from those reporting agencies. KYEM and FEMA document tracking and reporting is now handled entirely inhouse. Members of the Cumberland County Management Team have responded timely and in full to requests for information and we will continue to do so. The lack of certain systems and processes from years past is no longer a concern of the current administration. It is true that work is still needed to organize and understand some of the work from the last several years, but the Management Team believes that the new process will eliminate most of if not all confusion moving forward on any future disasters.

View Audit 361704

Finding 570587 (2024-001)

Material Weakness 2024

Niles City School District

OH

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

The treasurer will review the monthly invoices and will initial the invoices

View Audit 361623 Questioned Costs: $1

Finding 570549 (2024-002)

Material Weakness 2024

Whitley County

IN

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

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Scott Wagner Contact Phone Number: 260-248-3121 Ext 5 swagner@whitleygov.com Views of Responsible Official: We concur with the finding. Descrip...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Scott Wagner Contact Phone Number: 260-248-3121 Ext 5 swagner@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Whitley County Health Department has developed and implemented a policy that will establish and maintain effective 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 office administrator will also sign the invoice to verify the data is correct. Anticipated Completion Date: Immediately

View Audit 361558

Finding 570548 (2024-001)

Material Weakness 2024

Whitley County

IN

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

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number: 260-248-3176 wcauditor@whitleygov.com Views of Responsible Official: We concur with the fi...

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number: 260-248-3176 wcauditor@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Whitley County will make sure that moving forward we will have all vendors sign a contract or agreement with the “suspension and debarment” verbiage included or will have them sign the “suspension and debarment certification” if they will be receiving $25,000 or more of federal funds. Anticipated Completion Date: Immediately

View Audit 361558

Finding 569970 (2024-003)

Significant Deficiency 2024

City of Marco Island

FL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.303

DEPARTMENT OF HOMELAND SECURITY Disaster Grant Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress submissions. This should include: Training sta...

DEPARTMENT OF HOMELAND SECURITY Disaster Grant Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress submissions. This should include: Training staff on the importance of the review and approval process. Ensuring adequate staffing levels to handle the review process. Developing clear guidelins and procedures for the review and approval process. Regularly monitoring and auditing the review process to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The City will implement a review and approval process for all quarterly progress report submissions within it ERP (Enterprise Resource Planning) software system. The City will train its staff on the importance of the review and approval process. The City will ensure adequate staffing levels to handle the review process. The City will develop clear guidelines and procedures for the review and approval process. The City will regularly monitor and audit the reivew process to ensure compliance. Name(s) of the contact person(s) for corrective action: Guillermo Polanco. Planned completion date for corrective action plan: 09/30/2025

View Audit 361239

Finding 569942 (2024-001)

Significant Deficiency 2024

Berrien County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320 § 200.403

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024) Questioned Costs: $77,285 Prior Year Finding: FA 2023-001 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: Berrien will look at the current procedures for expenditures and make sure that every program is following the same protocols. We have a system in place to ensure that we can check suspension and debarment. Also, we have protocols in place to make sure all contracts are current. Estimated Completion Date: 9/30/2025 Contact Person: Jamie Taylor, Finance Director Telephone: 229-686-2081 Email: jamie.taylor@berrien.k12.ga.us

View Audit 361188 Questioned Costs: $1

Corrective Action Plans

Filters