Corrective Action Plans

Finding 390824 (2023-001)

Material Weakness 2023

Beaver County Career & Technology Center

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specific, Sections 2 CFR 200.318(i) and 200.320(a)(2)(i) of the Uniform Guidance, as we...

MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specific, Sections 2 CFR 200.318(i) and 200.320(a)(2)(i) of the Uniform Guidance, as well as 24 PS 8.807.1. In specific, these procedures will include 1) obtaining all relevant information pertaining to procurements involving federal assistance from any cooperative purchasing group and 2) obtaining quotations from three qualified providers where applicable and documenting those results. These two (2) updated procedures will be implemented during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for future purchases where applicable.

View Audit 301555 Questioned Costs: $1

Finding 390822 (2023-002)

None 2023

Valdese Economic Development Investment Corporation

NC

Reporting

The audit engagement letter will include the 90-day requirement for completion of the audit for fiscal year ending June 30, 2024.

View Audit 301539

Finding 390816 (2023-001)

Material Weakness 2023

Western Beaver County School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specific, Sections 2 CFR 200.318(i) and 200.320(a)(2)(i) of the Uniform Guidance, as we...

MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specific, Sections 2 CFR 200.318(i) and 200.320(a)(2)(i) of the Uniform Guidance, as well as 24 PS 8.807.1. In specific, these procedures will include 1) obtaining all relevant information pertaining to procurements involving federal assistance from any cooperative purchasing group and 2) obtaining quotations from three qualified providers where applicable and documenting those results. These two (2) updated procedures will be implemented during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for future purchases where applicable.

View Audit 301534 Questioned Costs: $1

Finding 390812 (2023-001)

Material Weakness 2023

City of Fitchburg, Massachusetts

MA

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Planned Correction Action: Moving forward grants will not be set up with account #s for use until the funds are received and award letter is issued with actual start date. This will stop any expenses being posted prior to the start date. Name of Contact Person and Completion Date: Jeremy Roche, As...

Planned Correction Action: Moving forward grants will not be set up with account #s for use until the funds are received and award letter is issued with actual start date. This will stop any expenses being posted prior to the start date. Name of Contact Person and Completion Date: Jeremy Roche, Assistant Superintendent of Finance and Operations. This plan will go into effect immediately.

View Audit 301533 Questioned Costs: $1

Finding 390809 (2023-005)

Significant Deficiency 2023

City of Portland Maine

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan Finding 2023-005 Improve Compliance with American Rescue Plan Reporting Planned Corrective Action: In future reporting periods the City will ensure all activity is included within our U.S. Treasury Reporting Portal quarterly submissions, including activity from the formula app...

Corrective Action Plan Finding 2023-005 Improve Compliance with American Rescue Plan Reporting Planned Corrective Action: In future reporting periods the City will ensure all activity is included within our U.S. Treasury Reporting Portal quarterly submissions, including activity from the formula approach to our revenue replacement category. Anticipated Completion Date: June 30, 2024 Contact Person: Brendan O’Connell, Director of Finance

View Audit 301530

Finding 390808 (2023-004)

Material Weakness 2023

City of Portland Maine

ME

Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan Finding 2023-004 Improve Time and Effort Documentation Planned Corrective Action: The Housing and Economic Development Department will amend the current process used to document time and effort certifications for salaried employees, by adding the signature of the supervisor to...

Corrective Action Plan Finding 2023-004 Improve Time and Effort Documentation Planned Corrective Action: The Housing and Economic Development Department will amend the current process used to document time and effort certifications for salaried employees, by adding the signature of the supervisor to each weekly time tracker. The supervisor for HCD staff is the HCD Division Director. The supervisor for the HCD Division Director and the Senior Accountant is the Housing and Economic Development Department Director Anticipated Completion Date: April 1, 2024 Contact Person: Mary Davis, Division Director, Housing and Community Development

View Audit 301530

Finding 390807 (2023-003)

Material Weakness 2023

City of Portland Maine

ME

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Audit Finding Reference: 2023-003 Improve Controls and Documentation over Payroll Process Planned Corrective Action: Beginning with the first payroll of the calendar year 2024, the Portland Public School District went to the ADP payroll system. This change in payroll ERP system allowed for the overh...

Audit Finding Reference: 2023-003 Improve Controls and Documentation over Payroll Process Planned Corrective Action: Beginning with the first payroll of the calendar year 2024, the Portland Public School District went to the ADP payroll system. This change in payroll ERP system allowed for the overhaul of the payroll process that was currently in place. The Executive Director of Finance worked with ADP to ensure that permissions for both the Human Resources and the Payroll teams were specifically set up so that they did not have access to each other’s processes. The HR generalists have been trained to process the information that once was processed by payroll personnel. Furthermore, access is not managed by staff but by a department head to ensure that proper access for individuals is maintained. Proper documentation of time and attendance is maintained in payroll and electronically filed with each payroll period in an organized manner. The Executive Director of Finance is always looking for continuous improvements for proper documentation in payroll. Name of Contact Person: Helene DiBartolomeo, CPA Executive Director of Finance Anticipated Completion Date: Internal controls - 1/1/2024 Documentation - 2/23/24 353

View Audit 301530 Questioned Costs: $1

Finding 390787 (2023-001)

Material Weakness 2023

Board of Child Care of the United Methodist Church, Inc.

MD

Procurement, Suspension & Debarment

2023-001 Assistance Listing Number: 93.676 – Unaccompanied Children Program Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board ...

2023-001 Assistance Listing Number: 93.676 – Unaccompanied Children Program Recommendation: We recommend Board of Child Care document and retain evidence of the solicitation of price quotes for federal purchases over the small purchase threshold in compliance with Uniform Guidance 200.320 and Board of Child Care’s procurement policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Chief Financial Officer to update procurement policy specifically related to documentation of vendor award process to ensure documentation is retained regarding solicitation and approval of vendors providing services related to the Board’s federal programs. Name(s) of the contact person(s) responsible for corrective action: Martin Lespada, Chief Financial Officer Planned completion date for corrective action plan: May 1, 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Martin Lespada at 410-922-2100.

View Audit 301525

Finding 390786 (2023-004)

Significant Deficiency 2023

Allenstown School District

NH

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Audit Finding Reference: 2023-004 Lack of Documentation to Support Distribution of Wages Management’s View and Planned Corrective Action: After review we have also determined that this documentation was lacking due to the employee longer working in the district. The grant manager did verify that the...

Audit Finding Reference: 2023-004 Lack of Documentation to Support Distribution of Wages Management’s View and Planned Corrective Action: After review we have also determined that this documentation was lacking due to the employee longer working in the district. The grant manager did verify that the employee worked the hours noted, but lacks the employees’ signature. This is not a typical occurrence Time and Effort is used and submitted. A Time and Effort policy and procedure has been established, documented and implemented. Federally funded stipends are no longer processed until the Time and Effort Log of hours have been received. Once we have received the form(s), which we now attach to the position in our accounting system we then process in payroll. This procedure is also located in our Federal Funds Handbook. A communication will be sent to Grant Manager’s reminding them of the Time & Effort policy and procedures. Name of Contact Person and Completion Date: Name 1 Amber Wheeler Name 2 Danielle Rossetti Anticipated Completion Date – Procedure has changed a reminder will be communicated by March 30th.

View Audit 301524 Questioned Costs: $1

Finding 390781 (2023-001)

Significant Deficiency 2023

Au Health System, Inc.

GA

Allowable Costs / Cost Principles § 200.303 § 200.430

Item 2023‐001 – Allowable Costs/Activities Contact person: Wendy Stephens, Senior Accounting Manager Management’s Response – Management’s controls over approval of time sheets operated effectively 97.5% of the time prior to processing of payroll. The payroll expenditures allocated to the COVID-19...

Item 2023‐001 – Allowable Costs/Activities Contact person: Wendy Stephens, Senior Accounting Manager Management’s Response – Management’s controls over approval of time sheets operated effectively 97.5% of the time prior to processing of payroll. The payroll expenditures allocated to the COVID-19 Provider Relief Fund – Assistance Listing 93.498 were allocated to the Provider Relief Funding and including in reporting of expenditures based on management review of guidance provided by HRSA in determination of the portion of the payroll costs allocated as qualifying and allowable expenditures under the program. The guidance on allowable costs was determined by HRSA subsequent to disbursement of the funds by HRSA and after incurrence of the expenditures given the immediacy of the COVID-19 pandemic providing of funds and incurrence of costs. Management will perform an annual review of expenditures allocated to a grant to confirm the allowability of the costs under the respective program. Management’s controls over approval of time sheets operated effectively 97% of the time prior to processing payroll. The payroll expenditures related to the 1 time sheet not approved prior to payment of payroll are for an employee assigned to work specifically on the program funded by Assistance Listing #93.778. Management will perform an annual review of expenditures allocated to a grant to confirm the allowability of the costs under the respective program. Management expects the corrective actions described above to be complete no later than June 30, 2024.

View Audit 301517

Finding 390780 (2023-001)

Material Weakness 2023

Merritt Independent School District #2

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The district has developed and implemented internal controls to ensure that if federal awards are expended on construction all requirements of the Davis-Bacon Act will be met.

View Audit 301513

Finding 390776 (2023-001)

Significant Deficiency 2023

Boys and Girls Clubs of the Coastal Plain, Inc.

NC

Reporting Cash Management

Management has determined it is not practical to enter all expenditures into the accounting software by fund source, and tracks the data outside of the accounting software. Management will continue to search for alternatives for entry into the accounting software which are financially feasible.

View Audit 301509

Finding 390775 (2023-001)

Significant Deficiency 2023

Town of York

ME

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management’s response/corrective action plan: Procedures have been recirculated to all responsible for purchases and bids that involve federal funds and acknowledgement of the oversight has been addressed with those responsible for checking SAM.gov for suspended and debarred vendors. An after the f...

Management’s response/corrective action plan: Procedures have been recirculated to all responsible for purchases and bids that involve federal funds and acknowledgement of the oversight has been addressed with those responsible for checking SAM.gov for suspended and debarred vendors. An after the fact check was done and determined the vendor used was neither suspended nor debarred. Procedures and policies will be reviewed with heads of departments on a quarterly basis and whenever federal funds are applied for.

View Audit 301499

Finding 390774 (2023-001)

Significant Deficiency 2023

Monte Vista Community Center Inc.

CO

The Fiscal Officer should obtain additional training to facilitate accurate and timely reporting by the required submission deadline. The Fiscal Officer will use ECLKC and other training on Federal reporting within 30 days of receipt of this letter or within 3...

The Fiscal Officer should obtain additional training to facilitate accurate and timely reporting by the required submission deadline. The Fiscal Officer will use ECLKC and other training on Federal reporting within 30 days of receipt of this letter or within 30 days of hire. The Fiscal Officer will review training materials before filing each report to insure accuracy. The Fiscal Officer will submit a draft of all reports to the ED for review before submitting the final eports until proficiency is achieved. The ED will reach out to the senior R8 specialist to request additional training and support around reporting. The Fiscal Officer and ED will work together to ensure reports are filed on time according to the reporting guidelines due dates. These dates will be in the Fiscal Officer and Ed’s shared calendar of events and the draft report will be submitted to the ED for review one week before report due dates. The ED will work with the R8 T&TA Team to review current Policy and Procedures to ensure compliance with reporting.

View Audit 301495

Finding 390773 (2023-001)

Significant Deficiency 2023

Lima Urban Minority Alcoholism & Drug Outreach Program, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.1 § 200.303

Audit Period: Fiscal Year July 1, 2022 - June 30,2023 Re: Lima UMADAOP respectively submits the following corrective action plan for the year ended June 30, 2023. 2023-001 Reporting (Significant Deficiency) Recommendation: We suggest that Management engage in quarterly monitoring of their feder...

Audit Period: Fiscal Year July 1, 2022 - June 30,2023 Re: Lima UMADAOP respectively submits the following corrective action plan for the year ended June 30, 2023. 2023-001 Reporting (Significant Deficiency) Recommendation: We suggest that Management engage in quarterly monitoring of their federal expenditures. This proactive strategy will aid management in preparing the Schedule of Expenditures of Federal Awards (SEFA) at year-end, as the amounts will have undergone partial scrutiny for completeness and accuracy throughout the year. Corrective Action Plan: The Agency will review and strengthen all controls and make any necessary changes moving forward. The Accountant will provide any necessary training to the Bookkeeper as well as monitor and review all expenditures on monthly basis. The Accountant and the CEO will review the Schedule of Expenditures of Federal Awards (SEFA) on a quarterly basis to confirm the completeness and accuracy for all future audits. Responsible Party: CEO, Accountant, Bookkeeper Date Expected to be Corrected: Immediately

View Audit 301491 Questioned Costs: $1

Finding 390771 (2023-003)

Significant Deficiency 2023

Housing and Redevelopment Authority of Wadena

MN

Subrecipient Monitoring HUD Housing Programs

FINDING: 2023-003- Housing Voucher Cluster, CFDA No. 14.871 and 14.879 - Inspections Recommendation: We recommend that management retain a list of properties that fail an inspection and subsequent documentation showing the dates of re-inspection and the results of subsequent inspections. Actions Pla...

FINDING: 2023-003- Housing Voucher Cluster, CFDA No. 14.871 and 14.879 - Inspections Recommendation: We recommend that management retain a list of properties that fail an inspection and subsequent documentation showing the dates of re-inspection and the results of subsequent inspections. Actions Planned/Taken in Response to Finding: Wadena HRA is beginning to place failed inspections in our MRI software as a reminder to follow-up on inspections and document the results of the follow up inspection in the software, and file. This new process will help ensure follow up inspections are documented. Contact Person Responsible for Corrective Action: Maria Marthaler, Executive Director Planned Completion Date : June 30, 2024

View Audit 301489

Finding 390757 (2023-006)

Material Weakness 2023

Washington Community Schools, Inc.

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2023-006 Finding Subject: COVID‐19 Education Stabilization Fund – Special Tests and Provisions – Wage Rate Summary of Finding: Verbiage indicating that the Prevailing Wage Rate wasn’t listed in the Contract from Contractor Contact Person Responsible for Corrective Action: Carrie Alford Conta...

FINDING 2023-006 Finding Subject: COVID‐19 Education Stabilization Fund – Special Tests and Provisions – Wage Rate Summary of Finding: Verbiage indicating that the Prevailing Wage Rate wasn’t listed in the Contract from Contractor Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: 812-254-5536 calford@wcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Washington Community Schools put out a bid document indicating that the Prevailing Wage Provision was to be followed by the winning bidder. The Contractor was aware and did comply with the Provision, however the language wasn’t listed in the contract. Going forward, WCS will ensure the language is clearly listed in the contract before awarding the bid. Payrolls will be obtained and reviewed if prevailing wage provision isn’t clearly listed in the contract. Anticipated Completion Date: 06/30/2024

View Audit 301486

Finding 390756 (2023-005)

Material Weakness 2023

Washington Community Schools, Inc.

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-005 Finding Subject: COVID‐19 Education Stabilization Fund ‐ Reporting Summary of Finding: Reports were not supported by underlying accounting records. Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: (812)254-5536 calford@wcs.k12.i...

FINDING 2023-005 Finding Subject: COVID‐19 Education Stabilization Fund ‐ Reporting Summary of Finding: Reports were not supported by underlying accounting records. Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: (812)254-5536 calford@wcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Washington Community Schools like all other school corps across the state, got the requests for these reports with very little to no instruction of how to complete them. We weren’t told they would be part of the audit and therefore didn’t retain reports used to complete some of the reports. Going forward we will ensure reports proving numbers reported are available to SBOA. Anticipated Completion Date: 06/30/2024

View Audit 301486

Finding 390755 (2023-004)

Material Weakness 2023

Washington Community Schools, Inc.

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2023-004 Finding Subject: COVID‐19 Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: Assets missing from Fixed Asset Inventory Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: (812)254-5536 calford...

FINDING 2023-004 Finding Subject: COVID‐19 Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: Assets missing from Fixed Asset Inventory Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: (812)254-5536 calford@wcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Washington Community Schools hired a fixed asset company to give a good “starting point” since the Fixed Asset listing hadn’t been properly maintained over the years. WCS officials didn’t know that they missed labeling and recording several recently purchased assets. Expenditure reports will be ran to determine what was missed and those assets will be added to the inventory listing. Anticipated Completion Date: 06/30/2024

View Audit 301486

Finding 390751 (2023-003)

Material Weakness 2023

Washington Community Schools, Inc.

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) ‐ Earmarking Summary of Finding: Proportionate Share Reporting could not be verified Contact Person Responsible for Corrective Action: Kevin Frank Contact Phone Number and Email Address: 812-254-5536 kfrank@wcs.k12.in.us Views of Res...

FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) ‐ Earmarking Summary of Finding: Proportionate Share Reporting could not be verified Contact Person Responsible for Corrective Action: Kevin Frank Contact Phone Number and Email Address: 812-254-5536 kfrank@wcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Washington Community Schools will require the Director of the Daviess Martin Special Ed Cooperative to provide Proportionate Share expenditure data and emphasize the importance of having this information available for SBOA. Unfortunately, due to our configuration, WCS doesn’t have access to this data and it is up to the Coop to complete the requirements. Mr. Frank will offer training to DMSEC staff to ensure compliance. Anticipated Completion Date: 02/01/2024

View Audit 301486

Finding 390745 (2023-002)

Material Weakness 2023

Washington Community Schools, Inc.

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2023-002 Finding Subject: Child Nutrition Cluster ‐ Procurement and Suspension and Debarment Summary of Finding: Procurement procedures not met – Suspension and Debarment not verified Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: 812-...

FINDING 2023-002 Finding Subject: Child Nutrition Cluster ‐ Procurement and Suspension and Debarment Summary of Finding: Procurement procedures not met – Suspension and Debarment not verified Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: 812-254-5536 calford@wcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Washington Community Schools was under the impression that since Sodexo was the vendor for the purchases, the contract between Washington Community Schools and Sodexo was sufficient. Going forward, WCS will obtain contracts directly from the retailer even when Sodexo is the vendor in WCS files. If Sodexo makes purchases on behalf of WCS, they will obtain quotes from three retailers. WCS will request and maintain the quotes obtained by Sodexo. WCS will also check for any suspension and debarment for any vendor that Sodexo uses to purchase items for WCS. Anticipated Completion Date: 02/01/2024

View Audit 301486

Finding 390741 (2023-001)

None 2023

Board of Education of Somerset County

MD

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

Somerset County Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Audit Period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the...

Somerset County Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Audit Period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING- MAJOR FEDERAL AWARD PROGRAM AUDIT U.S Department of Agriculture 2023-001 Paper/Chemical Product Contract Recommendation: The Board should follow its established procedure and policy providing for competitive bids. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Board has entered into a competitively sourced contract with FPC Holding, Inc. as of December 2023 for the purchase of these products. Name of contact person responsible for corrective action: Linda R. Johnson, Director of Finance Planned completion date for corrective action plan: December 1, 2023

View Audit 301442 Questioned Costs: $1

Finding 390731 (2023-001)

Significant Deficiency 2023

Boston Public Health Commission

MA

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

2023-001 Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Explanation of disagreement with audit fin...

2023-001 Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: We have controls in place to ensure that costs charged to a grant are incurred within the grant period of performance. This finding exposed a vulnerability that circumvented our controls. We will use this finding to pinpoint the cause(s) and make the necessary corrective adjustments. Name(s) of the contact person(s) responsible for corrective action: Deborah Grupp-Patrutz and Steve Simmons Planned completion date for corrective action plan: Prior to June 30, 2024

View Audit 301437

Finding 390730 (2023-001)

Material Weakness 2023

Community Action Agency Inc. of Chamber Tallapoosa Coosa

AL

Matching / Level of Effort / Earmarking

REPLACING IN-KIND MATCHING SOURCE AND REQUEST WAIVER OF MATCHING REQUIRED AMOUNT.

View Audit 301416

Finding 390729 (2023-003)

None 2023

Clay County Board of Education

WV

Allowable Costs / Cost Principles HUD Housing Programs Reporting

#2303-003 Reporting of Time and Effort US Department of Education Title I Grants to Local Educational Agencies AL#84.010 ...

#2303-003 Reporting of Time and Effort US Department of Education Title I Grants to Local Educational Agencies AL#84.010 Recommendation: We recommend that the Clay County Board of Education's Title I Department implement procedures to accurately document and maintain the "Time and Effort" Documentation of all employees funded with federal funding, as required. Action Taken: The Title I Department of the Clay County Board of Education will implement procedures to ensure that "Time and Effort" Documentation and records are adequately maintained, as required for all applicable employees. Jennifer R. Paxton, CPA/Treasurer, and the Title I Director are responsible for implementing these procedures immediately.

View Audit 301414

Corrective Action Plans

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