Corrective Action Plans

Finding 46061 (2022-003)

Significant Deficiency 2022

Johnstown-Cambria County Airport Authority

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Airport Improvement Program (AIP) Award 3-42-0045-055-2020 ? CFDA No. 20.106 Name of contact person ? Heather Tomasko, Assistant Manager Internal Controls over Compliance: Significant Deficiency: See Finding #2022-002

View Audit 40645

Finding 46060 (2022-002)

None 2022

Johnstown-Cambria County Airport Authority

PA

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

Airport Improvement Program (AIP) Award 3-42-0045-055-2020 ? CFDA No. 20.106 Name of contact person ? Heather Tomasko, Assistant Manager Recommendation: We recommend that management develop a process of tracking operating expenses used for reimbursement requests and implement an internal contr...

Airport Improvement Program (AIP) Award 3-42-0045-055-2020 ? CFDA No. 20.106 Name of contact person ? Heather Tomasko, Assistant Manager Recommendation: We recommend that management develop a process of tracking operating expenses used for reimbursement requests and implement an internal control procedure to avoid duplicating expenses from previous reimbursement requests. Based on our analysis of the Authority?s 2022 operating expenses, the Authority has over $100,000 in unsubmitted/unreimbursed operating expenses that appear eligible for AIP 55 to cover the questioned costs. Therefore, we also recommend the Authority contact the Federal Aviation Administration and inquire about the procedure to revise the reimbursement requests that included duplicate expenses. Further, we recommend that management review subsequent reimbursement requests to ensure accuracy and revise, if necessary. Action Taken: Management agrees with the recommendations. Management will contact the Federal Aviation Administration to determine the process to revise the reimbursement requests using other eligible expenses. Further, we will develop an internal control procedure to prevent future errors. Proposed Completion Date: June 15, 2023.

View Audit 40645 Questioned Costs: $1

Finding 46058 (2022-003)

Significant Deficiency 2022

Colona Grade School District No. 190

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. ...

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Dr. Mike Ruff, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 40633

Finding 46057 (2022-002)

Significant Deficiency 2022

New Mexico Human Services Department

NM

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

FY 2022 Audit Finding #: 2022-002 (previously 2021-001) Finding Title: Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: What action(s) will be done (refer to finding recommendation and agency response): Action: The Income Support Division (ISD) will ensure that the...

FY 2022 Audit Finding #: 2022-002 (previously 2021-001) Finding Title: Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: What action(s) will be done (refer to finding recommendation and agency response): Action: The Income Support Division (ISD) will ensure that the appropriate data is gathered and reported on all TANF funded contracts that meet the threshold as required by the Federal Funding Accountability and Transparency Act (FFATA). ISD will identify the individuals who are responsible for gathering the data and will develop a process to ensure complete and timely submission of this requirement. ISD will also ensure that there are adequate controls in place to review all required data and that the data is reviewed prior to submission and by someone other than the person preparing the report. Updated 8/26/22: ASD staff from the Compliance and Administration, Contracts and Procurement and Grants Management Bureau are to work with all our Division staff to gather the appropriate data to report and submit the Federal Funding Accountability and Transparency Act (FFATA). ASD needed to fill the Grants Management and the Compliance and Administration Bureau Chiefs to begin working on this process to complete the FFATA report by 6/30/22, however filling these positions took longer than expected and were not filled till the last quarter of fiscal year 2022. Who will act (name and title): Arleen Martinez, Work and Family Support Bureau Chief Crystal Martinez, Compliance and Administration Bureau Chief Robert Kenney, Grants Bureau Chief Gary Chavez, Contracts and Procurement Bureau Chief When will action(s) be completed (effective dates, timelines, etc.): The submission of this data is required at time of execution of a contract or amendment to satisfy this finding. The data will be gathered for the contracts that are currently executed and submitted by the end of the 3rd quarter of SFY22 (March 2022). Update 8/26/22: The data will be gathered so HSD can complete and submit the FFATA report by the end of fiscal year 2023 (6/30/2023)

View Audit 52858

Finding 46055 (2022-004)

Material Weakness 2022

Housing Authority of the City of Oakland, California

CA

HUD Housing Programs Eligibility Subrecipient Monitoring § 200.303

Reference Number 2022-004: The Office of Property Operations has reviewed the audit finding report and recommendations. The department will implement steps to monitor compliance with Public Housing program policies to ensure staff perform timely annual re-certifications, following established guidel...

Reference Number 2022-004: The Office of Property Operations has reviewed the audit finding report and recommendations. The department will implement steps to monitor compliance with Public Housing program policies to ensure staff perform timely annual re-certifications, following established guidelines and retaining acceptable documentation to support resident eligibility determinations and subsequent re-certifications. These items include: ? Ensuring all initial eligibility information is received at the time of unit leasing ? Updating protocols for documenting the re-certification process, including file checklists to ensure all documents are in the resident file ? Re-establishing a file audit protocol to be performed on a quarterly basis ? Closely monitoring delayed re-certifications, including written documentation regarding any delays ? Creating a standard operating procedure to document any delays in re-certifications that may impact the timeliness and accuracy of data reported to the HUD system ? Scheduling recertification training for all staff involved in the re-certification process before June 30, 2023 Contact Information: Michelle Hasan, Director of Leased Housing

View Audit 52339

Finding 46051 (2022-002)

Significant Deficiency 2022

Compton Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action Plan We concur. Admissions and Records is aware of this issue and the impact that is has on the NSLDS reporting and will implement a business practice that includes a collaboration with Financial Aid and Academic Affairs to address this matter. Ad...

Views of Responsible Officials and Corrective Action Plan We concur. Admissions and Records is aware of this issue and the impact that is has on the NSLDS reporting and will implement a business practice that includes a collaboration with Financial Aid and Academic Affairs to address this matter. Additionally, Admissions and Records will work with Academic Affairs to implement a district policy to enforce faculty drops by the established deadlines. Lastly, a recent update was applied to our Banner ERP system on November 13, 2022, to address a known defect that prevented faculty from dropping students by the class census date and W deadline.

View Audit 52256

Finding 46047 (2022-002)

Significant Deficiency 2022

Crook County School District 1

WY

Internal Control / Segregation of Duties

To Whom It May Concern, This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2022 issued by Leo Riley & Co. This letter addresses the compliance findings 2022-001 and 2022-002 regarding Separation of Duties. CCSD #1 a...

To Whom It May Concern, This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2022 issued by Leo Riley & Co. This letter addresses the compliance findings 2022-001 and 2022-002 regarding Separation of Duties. CCSD #1 acknowledges that, due to the small office staff, it makes it impractical for the District to achieve full separation of the accounting functions within the business office. CCSD #1 is unable to fully segregate the accounting functions of approval, accounting/ reconciling, and asset custody. The District has mitigated the risks associated with this limitation through use of various compensating controls and segregating the functions to the extent reasonably possible. This has been accomplished by placing various security levels into the approval process for payroll and cash disbursements, and this is evidenced through an audit trail for approval at each level of approval process. Additionally, accounting reports are reviewed monthly for discrepancies and errors. The governing board is also involved in the approval process as the final authority over payment approval. The District has formal policy procedure manuals for accounting controls procedures and follows Wyoming State Statutes to mitigate, to the lowest level possible, any risk of errors or irregularities and to timely detect any such errors or irregularities. The accounting staff, management and the School Board are fully aware of the situation and are therefore on heightened awareness in performing their duties to further mitigate any risks that have not been mitigated. Sincerely, Pamela Garman Business Manager

View Audit 52252

Finding 46046 (2022-001)

Significant Deficiency 2022

Valley Children's Healthcare

CA

Cash Management Reporting Significant Deficiency

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan Finding No: 2022-001: Reporting ? Significa...

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan Finding No: 2022-001: Reporting ? Significant Deficiency in Internal Control Over Compliance Federal Program Information Federal Agency: U.S Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year 2020-2021 Corrective Action Planned Management has implemented a corrective action plan. Management has added an additional layer of review control over the completeness and accuracy of expenditures and calculations included in all submissions. Person Responsible for Corrective Action: Stephanie Vance, VP Finance Anticipated Completion Date: September 30, 2022

View Audit 51260

Finding 46045 (2022-003)

Significant Deficiency 2022

North Country Food Bank, Inc.

MN

Procurement, Suspension & Debarment

Contact Person: Susie Novak Boelter, Executive Director Corrective Action Plan: The Food Bank will ensure that suspension and debarment is checked before entering into any contracts/purchases that are expected to equal or exceed $25,000. Completion Date: Immediately

View Audit 51248

Finding 46044 (2022-002)

Significant Deficiency 2022

North Country Food Bank, Inc.

MN

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

Contact Person: Susie Novak Boelter, Executive Director Corrective Action Plan: The Food Bank will review their procedures for allocating expenses to grants to ensure only expenses incurred during the grant period are charged to grants. Completion Date: Immediately

View Audit 51248

Finding 46043 (2022-001)

Significant Deficiency 2022

Hopewell Redevelopment and Housing Authority

VA

HUD Housing Programs Matching / Level of Effort / Earmarking Cash Management

December 29, 2022 RE: Corrective Action Plan for Finding No.2022-001 Finding No. 2022-001 Housing Choice Voucher, CFDA #14.871 Low Rent Public Housing, CFDA #14.850 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency The Business Activities ...

December 29, 2022 RE: Corrective Action Plan for Finding No.2022-001 Finding No. 2022-001 Housing Choice Voucher, CFDA #14.871 Low Rent Public Housing, CFDA #14.850 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency The Business Activities and State and Local programs had not generated sufficient cash required to reimburse the revolving fund for expenses incurred on its behalf before the end of the operating cycle. Corrective Action: The Housing Authority will reconcile and settle interfund balances on a monthly basis and implement greater oversight with review and sign off; confirming the reconciliation is complete no later than the 10th calendar day of the following month. In addition, the Authority will establish controls to restrict interfund transactions for which there is no certainty of reimbursement before the accounting period cut-off by documenting that reimbursement will occur no later than 30 calendar days after obligation/disbursement. If unable to confirm reimbursement within 30 calendar days, no disbursement will be made for business activities until reimbursement is certain to occur within the established 30-day timeframe. Please contact Lisa Wilson at Lisa.Wilson@hopewellrha.org for this corrective action.

View Audit 50618

Finding 46042 (2022-001)

Significant Deficiency 2022

Crane Elementary School District No. 13

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D Contact Person: Dale Ponder, Chief of Finance & Operations and Jennifer Bosch, Finance Director Anticipated...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D Contact Person: Dale Ponder, Chief of Finance & Operations and Jennifer Bosch, Finance Director Anticipated Completion Date: June 30, 2023 Planned Corrective Action: In order to address finding number 2022-001 and any future federal grant awards, the finance department will ensure program costs are allowable and adhere to the applicable awarded requirements put forth in the applicable programs. Communication will be made prior to the grant closing to confirm if any remaining funds can be expended or if they need to be returned.

View Audit 47230 Questioned Costs: $1

Finding 46037 (2022-002)

Significant Deficiency 2022

Northern Wells Community Schools

IN

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

FINDING 2022-002 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: Indian...

FINDING 2022-002 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation is a member of the Adams Wells Special Services Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its member schools. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the school corporation was responsible for ensuring and providing oversight of the Cooperative. There was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The Non-Public Proportionate Share expenditures for the 20611-001-PN01 grant award could not be verified for the individual member schools. Total non-public expenditures were posted as expended. The member school proportionate share expenditures were then determined by applying a budgeted percentage to the total non-public expenditures. These were the amounts reported to IDOE. As such, we were unable to identify if the minimum amount per member school was expended and properly reported to IDOE as required. The School Corporation?s Non-Public Proportionate Share for the 20611-001-PN01 grant application was $9,319. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Our corrective action plan is following the AWSSC plan of: Co-ops cannot combine proportionate share funds. Funds must be spent within each LEA?s geographic boundary. We will not receive a repeat finding for FY21. We will correct for FY22 and forward. Time and Effort Logs are being completed to show how many hours personnel are servicing Non-Pub students with a service plan. If Materials and Equipment are purchased for a specific student?s need, per the service plan, then those expenditures are 100% school specific. Per the DOE, Materials used by our Speech Language Pathologist for Speech Therapy for all six school corporations, those expenditures are split evenly across all school corporations with a non-pub proportionate share allocation. Responsible Party and Timeline for Completion: The Superintendent and Corporation Treasurer will work with the Adams Wells Special Services Cooperative to monitor and verify those expenditures are allocated appropriately across all school corporations with a non-pub proportionate share allocation.

View Audit 40998

Finding 46032 (2022-001)

Material Weakness 2022

Northern Wells Community Schools

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Lis...

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020, the School Corporation had underclaimed lunches by 212 meals and overclaimed breakfast by 42 meals. In April 2021, the School Corporation had overclaimed breakfast by 397 meals. In October 2021, the School Corporation had underclaimed lunches by 48 meals and snacks by 36 meals. In April 2022, the School Corporation had overclaimed lunches by two meals, snacks by 45 meals, and underclaimed breakfast by 2 meals. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Going forward, we will have multiple people verifying the data before submission to reimbursement for claims to make sure all meals submitted are accurate and meet the criteria and eligibility of the Child Nutrition Cluster. Responsible Party and Timeline for Completion: The Food Service Director and the Corporation Treasurer are the responsible parties for this corrective action. This will be implemented 4/1/2023.

View Audit 40998 Questioned Costs: $1

Finding 46031 (2022-003)

Significant Deficiency 2022

Stockton Unified School District

CA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Action: Management concurs with findings. District management will continue to provide staff members internal control procedure training specifically in the areas of federal procurement. This will ensure adherence to Federal program requirements.

View Audit 46797 Questioned Costs: $1

Finding 46022 (2022-002)

Material Weakness 2022

Stockton Unified School District

CA

Questioned Costs Procurement, Suspension & Debarment Equipment & Real Property Management

Views of Responsible Officials and Planned Corrective Action: Management concurs with findings. District management will continue to provide staff members internal control procedure training specifically in the areas of federal procurement. This will ensure adherence to Federal program requirements....

Views of Responsible Officials and Planned Corrective Action: Management concurs with findings. District management will continue to provide staff members internal control procedure training specifically in the areas of federal procurement. This will ensure adherence to Federal program requirements. Management staff received procurement training in October 2022. Subsequently, in February and March 2023, management provided procurement trainings to sites and departments.

View Audit 46797 Questioned Costs: $1

Finding 46021 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Marianna

FL

HUD Housing Programs Subrecipient Monitoring Reporting

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Significant Deficiencies in Internal Control over Emergency Housing Voucher Special Tests and Provisions Management acknowledges t...

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Significant Deficiencies in Internal Control over Emergency Housing Voucher Special Tests and Provisions Management acknowledges the finding and is following the auditor?s recommendation as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Misty Hanlon, Executive Director Projected Completion Date: June 30, 2023

View Audit 45065

Finding 46020 (2022-003)

None 2022

Department of Education, State of Hawaii

HI

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.403

2022-003 Student Eligibility View of Responsible Officials Management agrees with the finding and recommendation. Corrective Action Plan The Community Education Specialist will create written AEFLA participant eligibility procedures for AEFLA-funded adult schools based on USC ?3272 and ?3102....

2022-003 Student Eligibility View of Responsible Officials Management agrees with the finding and recommendation. Corrective Action Plan The Community Education Specialist will create written AEFLA participant eligibility procedures for AEFLA-funded adult schools based on USC ?3272 and ?3102. The procedures will inform the adult school staff of the following: ? The Workforce Innovation and Opportunity Act ? The Adult Education and Family Literacy Act ? The relevant US Code and Code of Federal Regulations ? A definition of AEFLA-eligible individuals ? Categories of funding and their purpose ? The role of the US DOE Office of Career Technical and Adult Education ? The role of Hawaii state director (Community Education Specialist) for adult education ? The role of the AEFLA-funded local service providers The procedures will be disseminated to all AEFLA-funded adult school staff, and training will be provided. Contact Person: Dan Miyamoto, TA Community Education Specialist Curriculum Innovation Branch Office of Curriculum and Instructional Design Anticipated Completion Date: August 31, 2023

View Audit 44330

Finding 46017 (2022-002)

None 2022

Department of Education, State of Hawaii

HI

Subrecipient Monitoring Reporting School Nutrition Programs

2022-002 Federal Funding Accountability and Transparency Act Reporting View of Responsible Officials Management agrees with the finding and recommendation. Corrective Action Plan Hawaii Child Nutrition Programs (HCNP) will update its standard operating procedures to ensure that required FAFAT...

2022-002 Federal Funding Accountability and Transparency Act Reporting View of Responsible Officials Management agrees with the finding and recommendation. Corrective Action Plan Hawaii Child Nutrition Programs (HCNP) will update its standard operating procedures to ensure that required FAFATA reports are completed in a timely and accurate manner. HCNP will reopen the affected FFATA reports to correct the noted information Contact Person: Sharlene Wong, Administrator Hawaii Child Nutrition Programs Office of Fiscal Services Anticipated Completion Date: May 31, 2023

View Audit 44330

Finding 46011 (2022-003)

Significant Deficiency 2022

City of Camden Board of Education

NJ

Cash Management

Corrective Action Plan That the School District will comply with the Individuals with Disabilities Education Act (IDEA), Section CFR 300.203(b)(2) requirements by utilizing expenditure and budget amounts that agree with the district accounting records. Method of Implementation The proper expendit...

Corrective Action Plan That the School District will comply with the Individuals with Disabilities Education Act (IDEA), Section CFR 300.203(b)(2) requirements by utilizing expenditure and budget amounts that agree with the district accounting records. Method of Implementation The proper expenditure and budget amounts will be utilized to calculate the maintenance of effort on the IDEA grant application. Person Responsible Sr. Director of Grants; Revenue Manager; Business Administrator

View Audit 41071

Finding 46004 (2022-002)

Significant Deficiency 2022

City of Camden Board of Education

NJ

School Nutrition Programs Cash Management Reporting

Corrective Action Plan That the School District's edit check worksheets agree with the food service daily meal count reports in an effort to request the appropriate amount of Federal and State reimbursement. Method of Implementation Food Service meal count Edit check worksheets will be verified t...

Corrective Action Plan That the School District's edit check worksheets agree with the food service daily meal count reports in an effort to request the appropriate amount of Federal and State reimbursement. Method of Implementation Food Service meal count Edit check worksheets will be verified to the monthly request for reimbursement. Person Responsible Food Service Specialist; Food Service Director; Business Administrator

View Audit 41071

Finding 46000 (2022-005)

Significant Deficiency 2022

County of Nevada

CA

Period of Performance Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

DEPARTMENT OF TREASURY 2022-005 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Recommendation: We recommend the County design controls to ensure review and approval of reports are maintained in the County's grant files. Also, we recommend the County design...

DEPARTMENT OF TREASURY 2022-005 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Recommendation: We recommend the County design controls to ensure review and approval of reports are maintained in the County's grant files. Also, we recommend the County design controls to ensure reports agree to the documentation used to prepare them. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has revised internal controls to ensure reports are prepared accurately and consistently with the back-up used to prepare them. Within these internal control procedures, an appropriate review and approval process will be utilized and documented to ensure report is accurate with underlying support documentation and clearly documents this review and approval control. As a primary function of this review and approval control process, the reviewer/approver will provide assurance that the federal award is reasonably being managed and complies with all applicable statues, regulations, and terms and conditions. Evidence of review and approval will be maintained within the grant file support documentation for future reference and to be provided in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Barry Anderson Planned completion date for corrective action plan: June 30, 2023

View Audit 41070

Finding 45999 (2022-004)

Material Weakness 2022

County of Nevada

CA

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

DEPARTMENT OF TREASURY AND CENTERS FOR DISEASE CONTROL AND PREVENTION 2022-004 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? Assistance Listing No. 93.323 Recommendation: We recommend th...

DEPARTMENT OF TREASURY AND CENTERS FOR DISEASE CONTROL AND PREVENTION 2022-004 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? Assistance Listing No. 93.323 Recommendation: We recommend the County design controls to ensure compliance with federal procurement and suspension and debarment regulation and its purchasing policy and suspension and debarment verification procedures. We recommend the County develop standard justification forms with approval of the noncompetitive procurement documented on the forms and the forms maintained in the procurement file. Also, we recommend the County update its purchasing policy to ensure clear, concise, and detailed suspension and debarment verification procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County is currently in the process of implementing a county-wide contract clause that will be added to covered transaction contracts to comply with 2 CFR 180, to ensure covered transactions receive verification that the person or entity is not excluded or disqualified. Review and approval of this suspension and debarment verification will be performed during the contract approval process, which will include this standardized clause. The County?s purchasing policy and procedures manual will be updated to include this standard suspension and debarment verification process to ensure this procedure is communicated county-wide and followed. Additionally, the County will develop standard justification forms to document method of procurement to be maintained in the procurement file. The County will also update its contract templates to include applicable suspension and debarment attestation language which meets Federal requirements and update its purchasing policy and procedures manual to reflect these changes. Name(s) of the contact person(s) responsible for corrective action: Desiree Belding Planned completion date for corrective action plan: November 30, 2023

View Audit 41070

Finding 45998 (2022-003)

Significant Deficiency 2022

County of Nevada

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.403 § 200.404 § 200.430

DEPARTMENT OF TREASURY, CENTERS FOR DISEASE CONTROL AND PREVENTION, AND DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-003 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? Assistance Listing ...

DEPARTMENT OF TREASURY, CENTERS FOR DISEASE CONTROL AND PREVENTION, AND DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-003 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? Assistance Listing No. 93.323 Child Support Enforcement ? Assistance Listing No. 93.563 Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County is currently in the process of drafting and establishing written procedures for county-wide and department specific use when determining the allowability of costs when charging personnel costs to federal awards. A primary function of this policy will be to provide guidance to county staff to ensure personnel costs are recognized in accordance with cost principles, statues, regulations, and terms and conditions of federal awards. Name(s) of the contact person(s) responsible for corrective action: Andrew Copeland Planned completion date for corrective action plan: June 30, 2024

View Audit 41070

Finding 45996 (2022-002)

Material Weakness 2022

Missouri Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

Personnel will review policies and update duties to increase segregation of duties.

View Audit 41069

Corrective Action Plans

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