Corrective Action Plans

Finding 1153525 (2024-004)

Material Weakness 2024

Hudson Valley Agri-Business Development Corporation

NY

Reporting Matching / Level of Effort / Earmarking § 200.303

The Organization has implemented a reporting calendar and checklist to track all federal reporting deadlines, including SF-425 submissions. Responsibility for report preparation and submission will be assigned to the Deputy Director, with final review by the Executive Director prior to submission. T...

The Organization has implemented a reporting calendar and checklist to track all federal reporting deadlines, including SF-425 submissions. Responsibility for report preparation and submission will be assigned to the Deputy Director, with final review by the Executive Director prior to submission. These procedures were utilized for the June 30, 2025 reporting cycle.

View Audit 366802

Finding 1153523 (2024-002)

Material Weakness 2024

Hudson Valley Agri-Business Development Corporation

NY

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

The Organization acknowledges the finding and appreciates the clarifications regarding the expiration of the temporary waiver of the “credit not otherwise available” requirements. Upon identification of this issue, we conducted a full review of all loans originated after June 30, 2022. As a result w...

The Organization acknowledges the finding and appreciates the clarifications regarding the expiration of the temporary waiver of the “credit not otherwise available” requirements. Upon identification of this issue, we conducted a full review of all loans originated after June 30, 2022. As a result we have retrofitted all loan files issued after the waiver expired to include appropriate documentation demonstrating that credit was not otherwise available on terms and conditions that would permit the completion or successful operation of the financed activity. Management has also implemented the following preventive measures going forward: • All new loan reports include a section on “credit not otherwise available” for loan committee members to review. • The Organization will annually review EDA guidance and policy changes to ensure that internal documentation practices remain aligned with current federal requirements.

View Audit 366802

Finding 1153522 (2024-001)

Material Weakness 2024

Peace River Electric Cooperative, Inc.

FL

Cash Management Internal Control / Segregation of Duties § 200.303

Management agrees with the finding and changed the request with FDEM to correct. Management was also guided by the auditor with FDEM to submit the material invoices to assist with some payment while waiting on project approval. This led to the two methodologies. When submitting projects, we always i...

Management agrees with the finding and changed the request with FDEM to correct. Management was also guided by the auditor with FDEM to submit the material invoices to assist with some payment while waiting on project approval. This led to the two methodologies. When submitting projects, we always include the work orders that include force account labor, materials, contract labor and overheads. This situation has been resolved and Management intends to only use one methodology in the future.

View Audit 366799

Finding 1153516 (2024-007)

Material Weakness 2024

City of Manchester, Nh

NH

Reporting Internal Control / Segregation of Duties § 200.303

2024-007 Improve Internal Controls Over Reporting Management Response and Corrective Action Plan: We concur with the finding. The City acknowledges that the preparation and submission of SF- 425 Federal Financial Reports under the Public Safety Partnership and Community Policing Grants program lacke...

2024-007 Improve Internal Controls Over Reporting Management Response and Corrective Action Plan: We concur with the finding. The City acknowledges that the preparation and submission of SF- 425 Federal Financial Reports under the Public Safety Partnership and Community Policing Grants program lacked appropriate segregation of duties. To address this, the City and Department will implement written procedures requiring that all Federal financial reports undergo an independent review and documented approval prior to submission. The Financial Analyst will prepare reports, the Grant Coordinator (or designee) will perform and document the review, and the Authorized Official (Business Services Manager) will submit only after review is complete. A review checklist will be adopted, and documentation will be retained in the grant file. Staff training on internal control requirements will be conducted, and full implementation is expected within 90 days. The Independent City Auditor will be responsible for ensuring completion and ongoing compliance. Planned Implementation Date: 12/17/2025 Person Responsible for Corrective Action: Julianne Pelletier

View Audit 366795

Finding 1153515 (2024-006)

Material Weakness 2024

City of Manchester, Nh

NH

Reporting § 200.303 § 200.328

2024-006 Improve Internal Controls Over Reporting Management Response and Corrective Action Plan (DPW): Management concurs with the finding. The City / DPW will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review pri...

2024-006 Improve Internal Controls Over Reporting Management Response and Corrective Action Plan (DPW): Management concurs with the finding. The City / DPW will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review prior to submission. Management Response and Corrective Action Plan (Planning): Management concurs with the finding. The City / Planning Department will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review prior to submission. Planned Implementation Date: 12/17/2025 Person Responsible for Corrective Action: Julianne Pelletier

View Audit 366795

Finding 1153508 (2024-001)

Material Weakness 2024

South Shore Child Guidance Association, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.405

We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior to submission. Claim forms and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items clai...

We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior to submission. Claim forms and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items claimed as well as appropriateness for the particular federal grant. CFO will then provide final authorization in writing to both grant accountant and controller at which time claim for reimbursement can be submitted by grant accountant.

View Audit 366751

Finding 1153500 (2024-003)

Material Weakness 2024

Okanogan County Child Development Association

WA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303 § 200.328

Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ...

Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ensure compliance and accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: To prevent miscoding of expenses, we implemented a change in the prior fiscal year to allocate all CACFP-related expenses to a distinct program code. This ensures that CACFP costs are tracked independently and not charged to direct programs. Root Cause Reconciliation of the reimbursement from USDA can vary on the reimbursement of the cost of food. Where there is less cost than reimbursement we are reconciling the overage to staff wages of kitchen staff and supplies for the kitchen at the end of the year instead of monthly. Action Taken Reconciliation of the monthly reimbursement amount from CACFP to the food expenses will be reviewed each month by the 10th (for the following month) and reconciliation to the appropriate programs will be journal entries and included in the monthly review of revenue and expenses.

View Audit 366733

Finding 1153497 (2024-004)

Material Weakness 2024

Community Coordinated Child Care, Inc.

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.328

Corrective Action: 4-C has implemented a procedure for reviewing and approving all financial reports to external entities. Responsible for Corrective Action: Management Team Anticipated Completion Date: 8/26/2025

View Audit 366731

Finding 1153496 (2024-003)

Material Weakness 2024

Community Coordinated Child Care, Inc.

WI

Matching / Level of Effort / Earmarking § 200.303 § 200.306

Corrective Action: 4-C will implement procedures for tracking and documenting matching contributions. Responsible for Corrective Action: Executive Director, Business Manager Anticipated Completion Date: 12/31/2025

View Audit 366731

Finding 1153414 (2024-001)

Material Weakness 2024

Panthera Corporation

NY

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.405

Significant improvements were made in 2024, and again this year’s findings highlight the need for stronger documentation of signed contracts, approved rate changes, and allocation support. To address this, we are further expanding use of the HR Solution’s (Rippling) workflow and document management ...

Significant improvements were made in 2024, and again this year’s findings highlight the need for stronger documentation of signed contracts, approved rate changes, and allocation support. To address this, we are further expanding use of the HR Solution’s (Rippling) workflow and document management tools to automate approvals and ensure a complete audit trail. In addition, our new global hub structure, with dedicated HR support functions, will provide greater oversight and consistency across entities. These measures will enhance compliance and reduce the risk of recurrence going forward.

View Audit 366660 Questioned Costs: $1

Finding 1153406 (2024-002)

Material Weakness 2024

City of Butler

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles 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: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur ...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur with the finding” Mike Hartman, Mayor Angela M. Eck, Clerk-Treasurer Donald Stuckey, Attorney 215 S Broadway, Butler, IN 46721 260-868-5200 Main Line 260-868-5882 Fax www.butler.in.us INDIANA STATE BOARD OF ACCOUNTS 19 The City of Butler is an Equal Opportunity Provider. Explanation and Reasons for Disagreement: Not applicable Description of Corrective Action Plan: The Clerk-Treasurer will put the existing checklist for federal reporting in the year end binder and specifically mention it on the year end checklist so that it is not forgotten. Anticipated Completion Date: It has been completed as of August 18, 2025.

View Audit 366633

Finding 1153405 (2024-001)

Material Weakness 2024

City of Butler

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 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: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officia...

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur with the finding.” Explanation and Reasons for Disagreement: Not applicable Description of Corrective Action Plan: The Clerk-Treasurer will meet with the Mayor and Department Heads to ensure that they provide the Clerk- Treasurer’s Office time to verify that a potential vendor or contractor is not suspended, debarred or otherwise excluded from receiving federal funds. The Clerk-Treasurer will also create a form for this purpose and follow it for all contracts or purchases that are over $25,000. This will apply to all future federal projects. Anticipated Completion Date: The Clerk-Treasurer will meet with the Mayor and Department Heads before October 1, 2025. A form will be created by November 1, 2025.

View Audit 366633

Finding 1153307 (2024-001)

Material Weakness 2024

Friends of Little Saigon

WA

Procurement, Suspension & Debarment § 200.303

Corrective Action: Suspension and debarment verifications have now been performed for the covered transactions charged to federal award programs in 2024. Going forward, management will include a field in Friends of Little Saigon’s standard purchase order form to attest that a suspension and debarmen...

Corrective Action: Suspension and debarment verifications have now been performed for the covered transactions charged to federal award programs in 2024. Going forward, management will include a field in Friends of Little Saigon’s standard purchase order form to attest that a suspension and debarment verification is performed for any new vendors with covered transactions over $25,000. For vendors where purchase order forms are not utilized, management will retain an electronic copy of the SAM.gov Excluded Parties List System search results in the vendor file. Anticipated Completion Date: December 31, 2025

View Audit 366546

Finding 1153296 (2024-003)

Material Weakness 2024

Montgomery County

IN

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

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in...

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: One person will complete the report and another will sign off on a full review. Anticipated Completion Date: April 1, 2026 (based on due date of the next report)

View Audit 366496

Finding 1153295 (2024-002)

Material Weakness 2024

Montgomery County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2024-002 (prior finding audit number 2023-001) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@mont...

FINDING 2024-002 (prior finding audit number 2023-001) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A new policy was adopted after the previous audit to ensure proper language regarding suspension and debarment is included in every contract. Because the contracts are outside of Auditor control, the Auditor is requesting county management to get an amendment for the vendor in question, Indiana American Water. Anticipated Completion Date: 08/31/2025

View Audit 366496

Finding 1153293 (2024-003)

Material Weakness 2024

Fulton County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Katherine Adamson Contact Phone Number and Email Address: 574-223-2912 auditor@co.fulton.in.us View of Responsible Officials: We...

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Katherine Adamson Contact Phone Number and Email Address: 574-223-2912 auditor@co.fulton.in.us View of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This grant is fully expended; however the Auditor will work with the County Attorney and Commissioners to create the necessary policies and procedures for the County related to Suspension and Debarment of other grant funds. Anticipated Completion Date: December 31, 2025

View Audit 366488

Finding 1153283 (2024-002)

Material Weakness 2024

Howard County

IN

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

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Jessica Secrease, County Auditor Contract Phone Number and Email Address: 765-456-2804 Views of Responsible Officials: We concur with the findi...

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Jessica Secrease, County Auditor Contract Phone Number and Email Address: 765-456-2804 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To prevent a recurrence of this issue in future audits, the County will implement a new internal control procedure. Specifically, the Auditor’s Office will require that both the Deputy Auditor and the County Auditor review and sign off on all Coronavirus State and Local Fiscal Recovery Fund reports prior to submission. This dual-review process will include a standardized checklist to verify data accuracy, consistency with supporting documentation, and compliance with federal reporting requirements. In addition, staff involved in the preparation of the reports will receive refresher training on the applicable guidance and reporting protocols to ensure a thorough understanding of expectations and requirements Anticipated Completion Date: September 2025

View Audit 366471

Finding 1153267 (2024-003)

Material Weakness 2024

City of Greenfield

IN

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

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lori Elmore Contact Phone Number and Email Address: 317-325-1315 Lelmore@greenfieldin.org Views of Responsible Officials: We concur with the fi...

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lori Elmore Contact Phone Number and Email Address: 317-325-1315 Lelmore@greenfieldin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure an internal person reviews the items included in the Annual Project and Expenditure Report before the submission of the report, we will implement a system where communications are exchanged between the Clerk-Treasurer and the person reviewing the submission to verify the report has been reviewed by someone other than the preparer. The spreadsheet which tracks expenditures has been amended to separate the reporting periods. Anticipated Completion Date: By April 30th, 2026 when the next Annual Project and Expenditure Report is due to be submitted.

View Audit 366453

Finding 1153266 (2024-002)

Material Weakness 2024

City of Greenfield

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Lori Elmore Contact Phone Number and Email Address: 317-325-1315 Lelmore@greenfieldin.org Views of Responsible Officials: We con...

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Lori Elmore Contact Phone Number and Email Address: 317-325-1315 Lelmore@greenfieldin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City Attorney will include this language in all our standard contracts and agreements to ensure all contractors that are paid $25,000 or more, all or in part with federal funds, are not suspended or disbarred from participating in federal programs before entering a contract going forward. In addition, we will include a self-certification document for vendors to return to us as part of their bid packet and add to the checklist of requested items. The City Attorney and the Department Head, who is overseeing the project, will be responsible for confirming this document is received and the vendor is neither disbarred nor suspended. Anticipated Completion Date: Estimated to be in effect by September 30th, 2025, or earlier, following the completion of the exit interview and once the Audit Report has been posted on the SBOA website and we are free to openly discuss the audit findings.

View Audit 366453

Finding 1153201 (2024-007)

Material Weakness 2024

Payne County, Oklahoma

OK

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

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in proper documentation, repo1ting and proper spending of all grant awards, including creating a capital outlay sub accoun...

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in proper documentation, repo1ting and proper spending of all grant awards, including creating a capital outlay sub account as recommended.

View Audit 366419

Finding 1153199 (2024-005)

Material Weakness 2024

Payne County, Oklahoma

OK

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

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in maintaining proper documentation, reporting and proper spending of all grant awards, including creating a capital outla...

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in maintaining proper documentation, reporting and proper spending of all grant awards, including creating a capital outlay sub account as recommended.

View Audit 366419

Finding 1153198 (2024-004)

Material Weakness 2024

Payne County, Oklahoma

OK

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in maintaining proper documentation, reporting and proper spending of all grant awards, including creating a capital outla...

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in maintaining proper documentation, reporting and proper spending of all grant awards, including creating a capital outlay sub account as recommended.

View Audit 366419

Finding 1153169 (2024-001)

Material Weakness 2024

Wabash County

IN

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

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Shelly Baucco, County Auditor Contact Phone Number and Email Address: (260) 563-0661 Views of Responsible Officials: We concur with the finding...

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Shelly Baucco, County Auditor Contact Phone Number and Email Address: (260) 563-0661 Views of Responsible Officials: We concur with the finding and submit the following corrective action plan. Description of Corrective Action Plan: 1. The Auditor will print reports in the date span of the reporting period. 2. The Auditor will fill out the SLFRF Compliance Report and print it out for review. 3. A Deputy Auditor will compare the report documents to the Compliance report from SLFRF with checkmarks, for date span and correct amounts reported. Then sign off when correct and completed. 4. The documentation will be filed in the Grant binder. Anticipated Completion Date: August 2025

View Audit 366397

Finding 1153152 (2024-001)

Material Weakness 2024

City of Attica

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.214 § 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: Joanne Broadwater, Clerk-Treasurer Contact Phone Number and Email Address: (765) 762-2467 / clerk@attica-in.gov Views of Respons...

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Joanne Broadwater, Clerk-Treasurer Contact Phone Number and Email Address: (765) 762-2467 / clerk@attica-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will include an addendum to all future federal contracts to be signed by the contractor, stating “neither the contractor nor its principals are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into this contract by any federal agency or by any department, agency or political subdivision of the State. The contractor agrees that if after the execution of this agreement, either it or any of its principals are debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into contracts similar to this one that it will immediately notify the City of Attica”. Anticipated Completion Date: September 2nd 2025.

View Audit 366388

Finding 1153123 (2024-003)

Material Weakness 2024

City of Marion

IN

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

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Dana Gault, Controller Contact Phone Number and Email Address: 765-382-3762 dgault@cityofmarion.in.gov Views of Responsible Officials: We concu...

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Dana Gault, Controller Contact Phone Number and Email Address: 765-382-3762 dgault@cityofmarion.in.gov Views of Responsible Officials: We concur with the finding. Explanation: While the City concurs with the finding that funds were reported as expended in the April 1, 2023 to March 31, 2024 program reporting period, while in fact, these funds were merely transferred from the City’s American Rescue Plan Act Local Fiscal Recovery Fund to accounts for the City’s Redevelopment Commission and Airport Authority, and were not actually expended during said program reporting period from the accounts to which they had been transferred. The City wishes to make it clear that the City made the relevant transfers appropriately and did so to advance permissible programs and projects under the Award Terms and Conditions of the City’s Local Fiscal Recovery Fund Program award. At all times, the City maintained awareness of the funds in question and the status of the programs and projects being undertaken by the Redevelopment Commission and Airport Authority, respectively. The only matter with which the City concurs is the finding that, for purposes of reporting in the City’s Project and Expenditure Report, these funds were in fact transferred to allow the Redevelopment Commission and Airport Authority, respectively, to expend the funds, and that this transfer was reported as an expenditure of such funds in error. Description of Corrective Action Plan: The Deputy Controller will prepare the report and the Controller and the Financial Advisor will review and approve the current reporting period dates and data are correct. We will update the INTERNAL CONTROL to require that the Deputy Controller, Controller and Financial Advisor will include in their preparation and review, identification of the specific expenditure underlying any report of expended funds to avoid future incidents of a transfer of funds being mischaracterized as an expenditure of funds. Anticipated Completion Date: December 31, 2025

View Audit 366354

Corrective Action Plans

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