Corrective Action Plans

Finding 84345 (2022-002)

Material Weakness 2022

OH

Questioned Costs Allowable Costs / Cost Principles Eligibility

2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we sele...

2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we selected a sample of 40 individuals receiving assistance under the TANF program. Of this sample, two files lacked evidence of eligibility. As a result of this condition, the Organization does not have appropriate documentation to support eligibility and are unable to properly verify the eligibility of two recipients. Auditor Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation is obtained and filed. Corrective Action. Management concurs with the finding. The Organization will ensure appropriate documentation is retained for all recipients to support eligibility through enhancement of current review processes and incorporation of reviews additional program levels. Responsible Person. Jill Bunge, Vice President, Impact & Outreach Anticipated Completion Date: June 30, 2023

View Audit 90377 Questioned Costs: $1

Finding 84342 (2022-004)

Material Weakness 2022

Epic Blended Charter Schools

OK

Procurement, Suspension & Debarment

Finding 2022-004 Response and Corrective Action Inconjuction with out FY 22 annual audit, please see the School's corrective action plan below: In order to ensure proper procurement for contracts, a new policy was approved and implemented in January 2022 that meets the requirements outline in Unifor...

Finding 2022-004 Response and Corrective Action Inconjuction with out FY 22 annual audit, please see the School's corrective action plan below: In order to ensure proper procurement for contracts, a new policy was approved and implemented in January 2022 that meets the requirements outline in Uniform Guidance. Expected completion date: Completed as of 01/2022 Party Responsible: Jeanise Wynn Contact Information: jeanise.wynn@epiccharterschools.org

View Audit 90372

Finding 84293 (2022-012)

Material Weakness 2022

Scott County School District 2

IN

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

FINDING 2022-012 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 INDIANA STATE BOARD OF ACCOUNTS 69 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Refresher training will be completed by staff, inc...

FINDING 2022-012 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 INDIANA STATE BOARD OF ACCOUNTS 69 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Refresher training will be completed by staff, including the Director of Special Education in the area of IDEA Matching, Level of Effort, and Earmarking/MOE requirements with follow-up collaboration with the CFO. Additional training and implementation of controls to verify compliance internally is being developed and will include a monthly and quarterly checklist that requires documentation at the time of the review and it shall also remain on file for inspection during a future audit. This comprehensive checklist includes items beyond those addressed in this written plan and has also been referenced within other actions of this plan. Anticipated Completion Date: June 2023

View Audit 90090

Finding 84292 (2022-011)

Material Weakness 2022

Scott County School District 2

IN

Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles § 200.207 § 200.208 § 200.302 § 200.303 § 200.305

FINDING 2022-011 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the fi...

FINDING 2022-011 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the financial software will occur, as will the new practice of having the program directors initiating monthly reimbursement requests informed by the accurate reports from the software (ledger), with documented review by the Treasurer or CFO. Additional training over the reporting requirements is taking place with the Treasurer, CFO and Directors overseeing federal funds provide accurate reporting. Anticipated Completion Date: June 2023

View Audit 90090

Finding 84291 (2022-010)

Material Weakness 2022

Scott County School District 2

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.1 § 200.210 § 200.211 § 200.303 § 200.308

FINDING 2022-010 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, ...

FINDING 2022-010 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, corrections to large or for multiple disbursements or receipts should be completed by reversing the action within the financial software and then correctly processing the disbursements or receipts. The on-going training and the related corrective actions which ensure more frequent and more in-depth reviews of reports on a monthly basis will also reduce the need for corrections in general. However, in the event there must be journal entries for corrections, documentation supporting and related to any journal entry will be input into the financial management software, as will any related notes, and any journal entry will have documented approval contained in that software, all completed by separate people ? the Treasurer and CFO. Additional, related training will also be sought to ensure related processes and controls are understood and followed. Anticipated Completion Date: June 2023

View Audit 90090 Questioned Costs: $1

Finding 84274 (2022-004)

Material Weakness 2022

Scott County School District 2

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Each vendor who has received payment from the school district from federal Child Nutrition ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Each vendor who has received payment from the school district from federal Child Nutrition funds, or is expected to in the future, shall be required to have at least one of the following filed with the school district each year: 1) SAM Exclusions without the vendor being listed as excluded or disqualified; or, 2) Certification of the vendor not being excluded or disqualified; or, 3) Including a clause or condition on any and all contracts or invoices confirming the vendor is not excluded or disqualified. The Director of Food Services shall maintain files with evidence of the above documentation and it shall be updated at least annually and no fewer than once per calendar year. In addition, the Director shall ensure price or rate quotes are acquired from all vendors the Director reasonably expects to pay more than the micro-purchase threshold and contracts shall be executed with vendors when purchases are between $50,000 and $150,000. Such contracts shall also be Board approved with copies uploaded to the Gateway system for ease of access by SBOA or the district in the future. Anticipated Completion Date: June 2023

View Audit 90090

Finding 84273 (2022-003)

Material Weakness 2022

Scott County School District 2

IN

School Nutrition Programs Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If the district is a member of, and purchases through, a purchasing cooperative for food an...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If the district is a member of, and purchases through, a purchasing cooperative for food and/or supplies, at least one invoice per month from a vendor/cooperative will be reviewed by the Director of Food Services and compared to the approved price lists. A copy of those documents shall be made and shall include any notes/markings made as a part of the review. If discrepancies are identified, the Director of Food Services will communicate the need for correction to the vendor/cooperative and the district Treasurer and CFO. In addition, another invoice will be pulled and reviewed using the same process, continuing until a subsequent invoice is determined to have no discrepancies when compared to the approved price lists. Documentation showing evidence of these reviews will be filed appropriately by the Director of Food Services for easy access throughout the year and for examination during audits. Anticipated Completion Date: May 2023

View Audit 90090

Finding 84269 (2022-001)

Significant Deficiency 2022

Trinity Christian College

IL

Cash Management § 200.305

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425 E & F Recommendation: We recommend the College adopt the reimbursement method of cash management for all federal funding. Explanation of disagreement with audit finding: There is no disa...

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425 E & F Recommendation: We recommend the College adopt the reimbursement method of cash management for all federal funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Planned: Subsequent to June 30, 2022, we have disbursed all of the remaining Student Aid Portion and there are no remaining Higher Education Emergency Relief Funds subject to cash management compliance. The College already operates under the reimbursement method for all other federal funds. Name of Contact Responsible for Corrective Action: Mike Trochuck, Vice President for Finance, 708-239-4836. Anticipated Completion Date: Completed as of November 29, 2022.

View Audit 88494

Finding 84268 (2022-003)

Significant Deficiency 2022

Loyalsock Township School District

PA

School Nutrition Programs

Child Nutrition Cluster, COVID-19 National School Lunch Program - Assistance Listing 10.555; passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2022. Planned Corrective Action: Going forward, the Staff Accountant, Kyle Winton, will review food service related...

Child Nutrition Cluster, COVID-19 National School Lunch Program - Assistance Listing 10.555; passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2022. Planned Corrective Action: Going forward, the Staff Accountant, Kyle Winton, will review food service related grant expenditures schedules with the Food Service Director, Beth Hufnagel, to ensure the schedules are complete and accurate. Person Responsible: Staff Accountant (Kyle Winton) Anticipated Completion Date: Immediately

View Audit 88493

Finding 84267 (2022-001)

Material Weakness 2022

Truth Or Consequences Housing Authority

NM

Matching / Level of Effort / Earmarking § 200.303

Auditors? Recommendations: We recommend all files being initialed by staff to indicate review; that staff is trained to fill out the forms correctly to prevent this issue; and all backup documentation to be kept in the file. Views of Responsible Officials and Planned Corrective Action: Due to staff ...

Auditors? Recommendations: We recommend all files being initialed by staff to indicate review; that staff is trained to fill out the forms correctly to prevent this issue; and all backup documentation to be kept in the file. Views of Responsible Officials and Planned Corrective Action: Due to staff turnover consistent processes were not followed. Newer Housing Authority occupancy staff will receive further training on tenant file requirements as well as implementing quality control. Responsible Official: Kimberly Hoffman, Executive Director Timeline and Estimated Completion: June 30, 2023

View Audit 85043

Finding 84264 (2022-003)

Material Weakness 2022

Spirit Lake Community School District

IA

Internal Control / Segregation of Duties

COMMENT COMMENT CONTACT PERSON, TITLE ANTICIPATED DATE REFERENCE TITLE CORRECTIVE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION ...

COMMENT COMMENT CONTACT PERSON, TITLE ANTICIPATED DATE REFERENCE TITLE CORRECTIVE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE ASHLEY WEBER N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 712-336-2820 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE ASHLEY WEBER N/A FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 712-336-2820

View Audit 85039

Finding 84043 (2022-001)

Material Weakness 2022

The Salvation Army Golden State Division

CA

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320 § 200.327

REFERENCE # 2022-001 PROCUREMENT SUSPENSION AND DEBARMENT ? MATERIAL WEAKNESS- NON-COMPLIANCE Program Name/ALN Emergency Solutions Grant Program (ALN # 14.231) Criteria: As per ? 200.318 General procurement standards. (a) The Non-Federal entity must have and use documented procurement procedures, co...

REFERENCE # 2022-001 PROCUREMENT SUSPENSION AND DEBARMENT ? MATERIAL WEAKNESS- NON-COMPLIANCE Program Name/ALN Emergency Solutions Grant Program (ALN # 14.231) Criteria: As per ? 200.318 General procurement standards. (a) The Non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. (b) Non-Federal entities must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders. (d) The Non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition/Context: Based on our review of the Procurement compliance requirements, we noted that the Division has written procurement policies and competitive policies as required by CFR ? 200.318 General procurement standards. We selected two (2) vendors for procurement Suspension and Debarment compliance testing of total population of 2 vendors subject to procurement and we were not provided with Procurement comparative bids therefore, we were unable: ? To verify that the procurement method used was appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. ? To Verify that procurements provide full and open competition (2 CFR section 200.319 and 48 CFR section 52.244-5). Questioned Costs: Cannot be determined Recommendation: We recommend that the Division must: (1) document procurement procedures, consistent with State, and local, laws and regulations and the standards, for the acquisition of property or services required under a federal award or subaward. (2) The Division?s documented procurement procedures must conform to the procurement standards identified in ?? 200.318 through 200.327. . Corrective Action Plan: The Division will work with Territorial Headquarters to document procedures as outlined in the Recommendations above. Step 1 Action Date: Ongoing Final Implementation Date: 9/30/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 82228 Questioned Costs: $1

Finding 84042 (2022-001)

Significant Deficiency 2022

McKinley Children's Center, Inc.

CA

Reporting

The McKinley Accounting Department, under the direction of George L. King, will ensure that federal grants received be clearly delineated on the trial balance through clear description that the source of funds is from a federal source and that the related expenditures are clearly identified from oth...

The McKinley Accounting Department, under the direction of George L. King, will ensure that federal grants received be clearly delineated on the trial balance through clear description that the source of funds is from a federal source and that the related expenditures are clearly identified from other expenditures on the trial balance. Completion of referenced corrective action will be implemented by February 10, 2023.

View Audit 81455

Finding 84041 (2022-002)

Significant Deficiency 2022

Quitman School District

AR

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

Formal Findings: 1. The district had an unauthorized withdrawal from their operating fund. 2. The district had unallowable costs paid from Covid-19 Elementary and Secondary School Emergency Relief fund. The following corrective action plan will be taken: 1. The district will try to ensure no u...

Formal Findings: 1. The district had an unauthorized withdrawal from their operating fund. 2. The district had unallowable costs paid from Covid-19 Elementary and Secondary School Emergency Relief fund. The following corrective action plan will be taken: 1. The district will try to ensure no unauthorized withdrawals are made. 2. The district will ensure guidance regarding proper controls over program expenditures. Dennis Truxler, Superintendent

View Audit 81450 Questioned Costs: $1

Finding 84039 (2022-004)

Material Weakness 2022

East Washington School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Joanna Trueblood Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will ensure that any construction contracts in excess of ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Joanna Trueblood Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will ensure that any construction contracts in excess of $2,000, which are financed by federal assistance funds, pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. The Corporation will require aforementioned vendors to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work is performed. Anticipated Completion Date: Effective Immediately

View Audit 81449

Finding 84034 (2022-003)

Material Weakness 2022

East Washington School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-003 Contact Person Responsible for Corrective Action: Joanna Trueblood Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will update the list of property assets, which will inclu...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Joanna Trueblood Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will update the list of property assets, which will include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal identification number), who holds the title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, and use and condition of the property that is to be maintained for assets purchased that exceed the School Corporation?s capitalization threshold. A physical inventory of the School Corporation?s capital assets will be updated. Anticipated Completion Date: July 2023

View Audit 81449

Finding 84026 (2022-002)

Material Weakness 2022

East Washington School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Greg Hopkins Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Small Purchases The Food Service Director of the local School Food Authority will work ...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Greg Hopkins Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Small Purchases The Food Service Director of the local School Food Authority will work with the Food Service Management Company to ensure all items purchased are procured properly using the correct thresholds set by the state and federal government. Suspension and Debarment The Corporation is now contracted with a Food Service Management Company (Aramark). The Food Service Director reviews all agreements/contracts related to Food Service to ensure that they meet the requirements related to suspension and debarment. Once contracts/agreements are reviewed, the Food Service Director signs off. Anticipated Completion Date: Effective Immediately

View Audit 81449

Finding 83103 (2022-002)

None 2022

Muscle Shoals City Board of Education

AL

Procurement, Suspension & Debarment School Nutrition Programs Matching / Level of Effort / Earmarking

Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #10.555 and #10.553. Response: The Board will implement the following corrective action plan: 1. The Board will use an ...

Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #10.555 and #10.553. Response: The Board will implement the following corrective action plan: 1. The Board will use an approved procurement method for these services. 2. The Board will determine if services are provided in this area by other vendors. 3. If other vendors are available, the Board will distribute and advertise request for bids for these services. Anticipated Completion Date: 09-30-2023

View Audit 77651

Finding 83101 (2022-001)

None 2022

Muscle Shoals City Board of Education

AL

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

Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #84.425C, #84.425D and #84.425U. Response: The Board will implement the following corrective action plan: 1. The Board w...

Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #84.425C, #84.425D and #84.425U. Response: The Board will implement the following corrective action plan: 1. The Board will use an approved procurement method for these services. 2. The Board will determine if services are provided in this area by other vendors. 3. If other vendors are available, the Board will distribute and advertise request for bids for these services. Anticipated Completion Date: 09-30-2023

View Audit 77651

Finding 83098 (2022-001)

Significant Deficiency 2022

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to maintain adequate property records.

View Audit 77646

Finding 83097 (2022-001)

Significant Deficiency 2022

Howard County

MD

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

Howard County respectively submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program Name: CDBG Entitlement Grant Cluster ALN: 14.218 Award Number: B-18-UC-24-0012, B-19-UC-24-0012, B20-UW-24-00...

Howard County respectively submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program Name: CDBG Entitlement Grant Cluster ALN: 14.218 Award Number: B-18-UC-24-0012, B-19-UC-24-0012, B20-UW-24-0012, B20-UC-24-0012, B- 21-UC- 24-0012 Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Prior Year Finding: No Criteria: Compliance: Per the Federal Funding Accountability Transparency Act (FFATA), prime(direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. The following key data elements must be reported: Sub awardee Name and Data Universal Numbering System (DUNS) number; Amount of Subaward (inclusive of modifications); Subaward Obligation/Action Date; Date of Report Submission; Subaward Number; Project Description; and Names and Compensation of Highly Compensated Officers. (Names and Compensation of Highly Compensated Officers must only be reported when the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards; and $30,000,000 or more in annual gross revenues from Federal awards; and the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 2 Howard County Government, Calvin Ball County Executive www.howardcountymd.gov 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. ?? 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986.) Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The County did not accurately report required subaward information to FSRS for firsttier subawards of $30,000 or more. Questioned Costs: None Cause: The County?s policies and procedures were not sufficient to ensure that the required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Effect: Subawards were not reported in FSRS in accordance with FFATA requirements. Recommendation: We further recommend the County to develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Views of Responsible Officials: The County agrees with the finding and recommendation. The staff of the Howard County Department of Housing & Community Development (DHCD) will implement a process to ensure that FSRS reporting is completed no later than the end of the month following the month a sub award agreement has been executed. Action taken in response to the finding: DHCD obligates subawards on the date a grant agreement has been fully executed with a subrecipient. To ensure that the required subaward information is reported to FSRS accurately and in a timely manner, an internal process has been established where the FSRS reporting will be completed on or about the same time as the fully executed grant agreement is received. The DHCD Home Program Specialist will be responsible for submitting the FFATA report in FSRS. Name of contact person (s) responsible for the corrective action plan: Maggie Carnegie/ Elizabeth Meadows ? Howard County Department of Housing & Community Development Planned completion date for the corrective action plan: June 30, 2023

View Audit 77645

Finding 83096 (2022-006)

Material Weakness 2022

Fallon County

MT

Reporting

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Fallon County Commission Corrective Action: While it may not be cost effective to do so, consideration will be made by the governing board to hire a qualified person to evaluate the auditor prepared financial statements. Proposed Compl...

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Fallon County Commission Corrective Action: While it may not be cost effective to do so, consideration will be made by the governing board to hire a qualified person to evaluate the auditor prepared financial statements. Proposed Completion Date: On going

View Audit 76350

Finding 83025 (2022-005)

Material Weakness 2022

El Paso County School District #22

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

2022-005 Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A...

2022-005 Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A non-federal grant recipient should set reasonable budgets for programs to minimize incentives to miscode expenses. The recipient should compare budgeted and actual allowable costs and investigate variances where applicable. Condition: While the Organization created a budget for overall activities, they did not input the budget into their accounting system or create an outside tool to track actual grant expenditures with the budget. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a budget to actual reporting process. Responsibility for Corrective Action: Christina Vetromile, Business Manager Anticipated Completion Date: Summer 2023

View Audit 76242

Finding 83022 (2022-001)

Material Weakness 2022

Town of Mashpee

MA

Procurement, Suspension & Debarment § 200.214

The Town of Mashpee, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the...

The Town of Mashpee, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 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?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF AGRICULTURE 2022-001 Child Nutrition Cluster ? Assistance Listing Numbers 10.553 and 10.555 Recommendation: We recommend to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Mashpee Public Schools will document the verification that all the vendors are not suspended or debarred from participation in the Federal assistance programs or activities. At a minimum the verification will happen once per fiscal year by the Director of Food Service or their representative. Name(s) of the contact person(s) responsible for corrective action: Catherine Kingsbury - Food Service Director (start date 9/21/23) and/or Kristen Hurlburt - Assistant Food Service Director (start date 9/21/23) and/or Ashley Lopes ? Director of Finance Planned completion date for corrective action plan: December 31, 2023

View Audit 76238

Finding 83021 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Waynesboro

GA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented ...

2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2023 Timeframe: By FYE June 30, 2023 Individual responsible for correction: Brent Meeks, Executive Director

View Audit 76233

Corrective Action Plans

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