Corrective Action Plans

Finding 406415 (2023-022)

Significant Deficiency 2023

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. Procedures for review and return of Title IV funds are being updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services. Planned completion date for corrective action plan: September 2024

View Audit 311623 Questioned Costs: $1

Finding 406407 (2023-021)

Significant Deficiency 2023

Langston University

OK

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the University establish and maintain internal controls which provide reasonable assurance that federal award expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award and that stale federal aid checks are returned to the Department of Education with 240 days after the date of issuance if not cashed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will strengthen its controls to provide reasonable assurance that federal award expenditures are compliant with governing statutes, regulations, and award terms and conditions, as well as ensuring that stale dated federal aids checks are returned to the Department of Education within 240-days if not cashed. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406399 (2023-020)

Significant Deficiency 2023

Langston University

OK

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. The University is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Heath Hodges, A&M CIO. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406391 (2023-019)

Material Weakness 2023

Langston University

OK

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

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. Loan disbursement procedures and processes are being updated to ensure notifications are sent as outlined in the FSA Handbook. The University will develop policies and procedures to ensure compliance with the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406383 (2023-018)

Material Weakness 2023

Langston University

OK

Student Financial Aid Eligibility Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The University is already utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report or Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406334 (2023-017)

Material Weakness 2023

Langston University

OK

Equipment & Real Property Management § 200.303 § 200.313

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Langston will strengthen its equipment inventory practices ensuring that a physical count is completed at least every two years. Name(s) of the contact person(s) responsible for corrective action: Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: June 2024

View Audit 311623

Finding 406306 (2023-016)

Significant Deficiency 2023

Langston University

OK

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.344

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no dis...

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Langston is strengthening the close-out process of federal awards to halt expenditures thus reducing redistributions and cost-transfers. Name(s) of the contact person(s) responsible for corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406257 (2023-015)

Significant Deficiency 2023

Langston University

OK

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

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to en...

Research and Development – Assistance Listing No. Various Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Langston is strengthening budgeting and payroll assignments to properly use appropriate cost codes to categorize types of payroll classification. Redistribution of expenditures between the payroll cost code categories within the appropriate project fund are in process. Name(s) of the contact person(s) responsible for corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration, Oklahoma State University. Planned completion date for corrective action plan: June 2024

View Audit 311623 Questioned Costs: $1

Finding 406251 (2023-014)

Significant Deficiency 2023

Langston University

OK

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.305

Research and Development – Assistance Listing No. 43.008 Research and Development – Assistance Listing No. 93.433 Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: T...

Research and Development – Assistance Listing No. 43.008 Research and Development – Assistance Listing No. 93.433 Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Langston is strengthening accounts payable processes and sign-off approvals in order process appropriate reimbursements to subrecipients timely. Name(s) of the contact person(s) responsible for corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: June 2024

View Audit 311623

Finding 406231 (2023-013)

Significant Deficiency 2023

Langston University

OK

Subrecipient Monitoring § 200.303 § 200.331

Research and Development – Assistance Listing No. 10.216 Research and Development – Assistance Listing No. 43.008 Research and Development – Assistance Listing No. 93.433 Recommendation: We recommend the University review its procedures for the subrecipient monitoring process to ensure the reviews a...

Research and Development – Assistance Listing No. 10.216 Research and Development – Assistance Listing No. 43.008 Research and Development – Assistance Listing No. 93.433 Recommendation: We recommend the University review its procedures for the subrecipient monitoring process to ensure the reviews are completed timely and implement procedures necessary to ensure information is included in the subrecipient award documents at the time of funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Langston is strengthening processes to use and distribute disclosures to subrecipients and follow-up for incomplete/unsigned documents from subrecipients. Name(s) of the contact person(s) responsible for corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406203 (2023-012)

Material Weakness 2023

Langston University

OK

Procurement, Suspension & Debarment Material Weakness § 200.303

COVID-19 Educational Stabilization Fund: HEERF Institutional Portion – Assistance Listing No. 84.425F Research and Development – Assistance Listing No. 10.205 Research and Development – Assistance Listing No. 12.630 Recommendation: We recommend the University review internal control reports and ...

COVID-19 Educational Stabilization Fund: HEERF Institutional Portion – Assistance Listing No. 84.425F Research and Development – Assistance Listing No. 10.205 Research and Development – Assistance Listing No. 12.630 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. The University is utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report for Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Mr. Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: March 2024

View Audit 311623

Finding 406196 (2023-002)

Material Weakness 2023

Housing Authority of Lincoln County

OR

HUD Housing Programs Material Weakness Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors. HQS training with the Authority’s software provider and the housing staff has been scheduled. The training will be recorded for access by ...

Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors. HQS training with the Authority’s software provider and the housing staff has been scheduled. The training will be recorded for access by future staff and as a reference source for current staff. The training will be incorporated into the Authority’s procedures manual.

View Audit 311601

Finding 406195 (2023-001)

Significant Deficiency 2023

Housing Authority of Lincoln County

OR

HUD Housing Programs Material Weakness Significant Deficiency

Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors, such as hiring a third-party vendor to assist in the calculation and determination of utility allowances, cross-train current staff to per...

Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors, such as hiring a third-party vendor to assist in the calculation and determination of utility allowances, cross-train current staff to perform other duties related to the Housing Choice Voucher program and attend additional Housing Choice Voucher trainings.

View Audit 311601

Finding 406172 (2023-001)

Material Weakness 2023

Lowndes County School District

MS

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Finding 2023-001 a. Name of Contact Person Responsible for Corrective Action: Rhonda D. Locke b. Corrective Action Planned: • Special Education Director and Assistant Special Education Director will attend the Annual Fiscal Conference presented by OSEP through MDE. • Special Education Director and A...

Finding 2023-001 a. Name of Contact Person Responsible for Corrective Action: Rhonda D. Locke b. Corrective Action Planned: • Special Education Director and Assistant Special Education Director will attend the Annual Fiscal Conference presented by OSEP through MDE. • Special Education Director and Assistant Special Education Director will train all certified staff in the proper method to complete monthly personnel activity reports [to include but not limited to: how to calculate percentages of effort by cost objective, expected timelines, and proper documentation]. • Special Education Director and Assistant Special Education Director will train all non-certified staff in the proper method to complete semi-annual certification reports [to include but not limited to: how to complete semi annual certification reports, expected timelines, and proper documentation/signatures]. • Special Education Director and Assistant Special Education Director will train the bookkeeper in the proper procedures for collecting and maintaining monthly personnel activity reports and semi-annual certification reports. • Special Education Director and/or Assistant Special Education Director will provide new PARs spread sheets to ensure all formulas for calculation of hours are correct and without corruption. • Special Education Director will review and sign each of the PARs monthly to ensure percentages of effort by cost objective are in line with expected activity compensation, signatures are provided by each employee, and each completion date is prior to the 5th of the month. • Assistant Special Education Director and/or Bookkeeper will contact each of the assistant teachers to provide an advanced reminder regarding the completion of the semi-annual certification reports no later than end of business on the last working day of December and May. c. Anticipated Completion Date: July 3, 2025

View Audit 311594

Finding 406163 (2023-013)

Significant Deficiency 2023

Navajo Technical University

NM

Reporting

Corrective Action: Formal policies and procedures for grants reporting will be developed by NTU. NTU is developing a master file that will have a detailed schedules by funding source which will identify the reporting requirements and deadlines for submission. Communication of reporting due dates to ...

Corrective Action: Formal policies and procedures for grants reporting will be developed by NTU. NTU is developing a master file that will have a detailed schedules by funding source which will identify the reporting requirements and deadlines for submission. Communication of reporting due dates to appropriate NTU financial and programmatic personnel will be improved. This will help ensure all financial and administrative reports are submitted in a timely manner. Person Responsible: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406144 (2023-010)

Significant Deficiency 2023

Navajo Technical University

NM

Special Tests & Provisions Student Financial Aid

Corrective Action: NTU has developed an information security plan, the plan will be presented to NTU Board of Regents for ratification and adoption Person Responsible: Jared Ribble, Information Technology Director Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406143 (2023-009)

Significant Deficiency 2023

Navajo Technical University

NM

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis in accordance with the Student Financial Aid Cluster requiremen...

Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis in accordance with the Student Financial Aid Cluster requirements. NTU will be hiring an additional Financial Aid Technician and a Financial Aid Counselor to assist in addressing this finding. Person Responsible: Delores Becenti, Enrollment Director Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406142 (2023-008)

Material Weakness 2023

Navajo Technical University

NM

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Corrective Action: NTU will establish formal policies and procedures for the Return of Title IV Funds, ensuring alignment with U.S. Department of Education requirements. These procedures will cover student withdrawals and the necessary data entry and monitoring within the student information system....

Corrective Action: NTU will establish formal policies and procedures for the Return of Title IV Funds, ensuring alignment with U.S. Department of Education requirements. These procedures will cover student withdrawals and the necessary data entry and monitoring within the student information system. The Accounting Manager in the Student Accounts section of NTU’s Business Office will review all student enrollment transactions to ensure compliance with Return to Title IV requirements. Person Responsible: Gary Segaye, Financial Aid Director, Delores Becenti, Enrollment Director, and Geraldine Gamble, Accounting Manager Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406141 (2023-007)

Significant Deficiency 2023

Navajo Technical University

NM

Eligibility Internal Control / Segregation of Duties

Corrective Action: NTU will improve processes to ensure proper maintenance of source documentation supporting student eligibility determinations. Additionally, staff will receive comprehensive training sessions on eligibility determination and documentation requirements. Person Responsible: Gary Seg...

Corrective Action: NTU will improve processes to ensure proper maintenance of source documentation supporting student eligibility determinations. Additionally, staff will receive comprehensive training sessions on eligibility determination and documentation requirements. Person Responsible: Gary Segaye, Financial Aid Director and Dr. Delores Becenti, Director of Enrollment Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406069 (2023-012)

Significant Deficiency 2023

Navajo Technical University

NM

Cash Management

Corrective Action: NTU will enforce policies and procedures for cash drawdowns to ensure all drawdowns are properly supported. Additionally, an electronic filing system will be developed to maintain all drawdowns and the related backup documentation, enhancing the processing and record-keeping of dr...

Corrective Action: NTU will enforce policies and procedures for cash drawdowns to ensure all drawdowns are properly supported. Additionally, an electronic filing system will be developed to maintain all drawdowns and the related backup documentation, enhancing the processing and record-keeping of drawdown documents. Person Responsible: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406053 (2023-014)

Significant Deficiency 2023

Navajo Technical University

NM

Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are rec...

Corrective Action: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Person Responsible: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406052 (2023-011)

Significant Deficiency 2023

Navajo Technical University

NM

Allowable Costs / Cost Principles

Corrective Action: NTU will implement a monthly review process for all grant expenditures to ensure that amounts charged to federal awards are accurately posted and reflected in the accounting system. The Accounting Manager and Senior Accountant will review all journal entries for accuracy. Payroll ...

Corrective Action: NTU will implement a monthly review process for all grant expenditures to ensure that amounts charged to federal awards are accurately posted and reflected in the accounting system. The Accounting Manager and Senior Accountant will review all journal entries for accuracy. Payroll allocations provided by the Human Resources office will also be included in the monthly review to verify the accuracy of payroll expenditures. Additionally, Principal Investigators and program managers will be given readonly access to the accounting system to review expenditure postings for accuracy. Person Responsible: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406051 (2023-006)

Material Weakness 2023

Navajo Technical University

NM

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action: NTU has established a monthly cash management schedule to track and identify all grant funds, detailing the total cash received in advance from grantors and amounts due to NTU. To increase cash balances, NTU will focus on the timely collection of outstanding grants receivable. Add...

Corrective Action: NTU has established a monthly cash management schedule to track and identify all grant funds, detailing the total cash received in advance from grantors and amounts due to NTU. To increase cash balances, NTU will focus on the timely collection of outstanding grants receivable. Additionally, NTU will analyze cash requirements and may liquidate investments held in the Capital Reserve fund to ensure adequate cash is available for grants received in advance. Person Responsible: Beverly Miller, Accounting Manager Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406043 (2023-002)

Material Weakness 2023

Tulare County Regional Transit Agency

CA

Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

Management Response: The Tulare County Regional Transit Agency (TCRTA) is working to ensure creation of a ledger that establishes internal control by specifying multiple departments and units. The creation of this ledger will ensure that incoming revenue is properly recorded whereas on the expendi...

Management Response: The Tulare County Regional Transit Agency (TCRTA) is working to ensure creation of a ledger that establishes internal control by specifying multiple departments and units. The creation of this ledger will ensure that incoming revenue is properly recorded whereas on the expenditure end TCRTA will work to book expenses in a correct fashion whereby tagging back to the restricted unit thus facilitating the flow of restricted revenues appropriately with matching expenditure. Views of Responsible Officials and Corrective Action: The Tulare County Regional Transit Agency (TCRTA) will ensure multiple levels of review before submitting Federal and State expenditures to the auditor-controller/treasurer-tax collector’s (ACTTC) Office for reporting purposes. This will include detailed reviews of the expenditures to ensure they are categorized appropriately and recorded accurately. TCRTA will coordinate ACTTC Office to provide additional training to staff regarding reporting requirements, and TCRTA will implement additional review procedures when compiling the Financial Closing and Reporting Process and either directly or indirectly compiling the Schedule of Expenditures of Federal Awards (SEFA).

View Audit 311591

Finding 406030 (2023-005)

Material Weakness 2023

Oakland County, Michigan

MI

Reporting § 200.502 § 200.510

Condition: The FEMA expenditures on the schedule of expenditures of federal awards (SEFA) initially presented for audit were not complete and accurate. Planned Corrective Action: Seek training from our auditors on the proper recording of obligated expenditures. Contact person responsible for correct...

Condition: The FEMA expenditures on the schedule of expenditures of federal awards (SEFA) initially presented for audit were not complete and accurate. Planned Corrective Action: Seek training from our auditors on the proper recording of obligated expenditures. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 06/14/2024

View Audit 311580

Corrective Action Plans

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