Corrective Action Plans

Finding 42159 (2022-007)

Material Weakness 2022

Leflore County Hospital Authority Dba Eomc

OK

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Maintenance of Debt Service Reserve Account Finding: 2022-007 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not deposit the required funds into the debt s...

Maintenance of Debt Service Reserve Account Finding: 2022-007 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not deposit the required funds into the debt service fund until October 2021 and the Authority?s June 2022 deposit was not received by the bank until July 11, 2022. Responsible Individual: Priacilla Leatherman Interim Chief Financial Officer Corrective Action Plan: The Authority is in the process of revising controls to ensure deposits are made timely and they are establishing controls to aid with the monitoring the debt service requirements are being met. Anticipated completion date: Ongoing

View Audit 50082

Finding 42158 (2022-004)

Material Weakness 2022

Harpswell Coastal Academy, Inc.

ME

§ 200.512

Noncompliance and Material Weakness in Internal Control Compliance: The Organization did not complete and submit the single audit report within nine months of the Organization?s year-end. Recommendation: Management should seek appropriate staffing levels for the fiscal department to accurately...

Noncompliance and Material Weakness in Internal Control Compliance: The Organization did not complete and submit the single audit report within nine months of the Organization?s year-end. Recommendation: Management should seek appropriate staffing levels for the fiscal department to accurately track federal expenditures, and timely provide auditor requests. Action Taken/to be Taken: Ashley Hyde, Harpswell Coastal Academy?s Director of Business, Finance, and Operations hired in Fall 2022, will be responsible for corrective action. The corrective action planned is: Management does not expect reaching the Single Audit requirement threshold again as they are closing the School, and thus, do not believe any further corrective actions are necessary.

View Audit 47803

Finding 42157 (2022-003)

Significant Deficiency 2022

Harpswell Coastal Academy, Inc.

ME

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Significant Deficiency in Internal Control Compliance: Audit procedures noted The Director of Business, Finance and Operations receives all invoices, can enter invoices into the financial system, submit for payment and make payment without clear documentation of approval by management. Recommenda...

Significant Deficiency in Internal Control Compliance: Audit procedures noted The Director of Business, Finance and Operations receives all invoices, can enter invoices into the financial system, submit for payment and make payment without clear documentation of approval by management. Recommendation: Management should seek appropriate staffing to add an approval for each purchase or include a board member in approving purchases to ensure purchases under federal awards are properly approved. Action Taken/to be Taken: Ashley Hyde, Harpswell Coastal Academy?s Director of Business, Finance, and Operations hired in Fall 2022, will be responsible for corrective action. The corrective action planned is: Due to closing the school in 2023, management will not be able to take corrective actions.

View Audit 47803

Finding 42156 (2022-001)

Material Weakness 2022

Moses Lake School District No. 161

WA

Questioned Costs Procurement, Suspension & Debarment

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of School District contact person: Stefanie Lowry, 1620 S. Pi...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of School District contact person: Stefanie Lowry, 1620 S. Pioneer Way, Moses Lake, WA 98837. (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District acknowledges the recommendations from the State Auditor?s Office. In good faith, the District followed guidance from the FCC and its e-rate consultant in administering the ECF grant. This grant was unique in that the FCC paid the vendor directly for the hotspots, and it did not run through the Business Office as part of the typical procurement process. The District is committed to improving processes to ensure full compliance with grant requirements in the future. We are working on developing a grant approval form that must be filled out and submitted to the Business Office so that all requirements can be fully vetted before funds are accepted. In addition, we will be providing training and guidance to department heads to ensure they understand procurement requirements. Anticipated date to complete the corrective action: November 2023

View Audit 47378 Questioned Costs: $1

Finding 42151 (2022-001)

Material Weakness 2022

Nine Mile Falls School District No. 325/179

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Nine Mile Falls School District No. 325/179 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Nine Mile Falls School District No. 325/179 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Claire Olson, Executive Director of Business Nine Mile Falls School District No. 325/179 10110 W. Charles Road Nine Mile Falls, WA 99026 Corrective action the auditee plans to take in response to the finding: The district relied upon experienced contractors during these federally-funded projects to ensure proper contract language was used and to submit weekly certified payroll reports. The two (2) contracts without specific Davis Bacon language both mentioned local prevailing wages, which is higher than federal prevailing wages, so both the contractors and the district thought this was sufficient and would be considered compliant. Future federal projects exceeding $2,000 in federal dollars will include federal language as required by Title 29 CFR, ?5.5. The district has created a project tracking sheet which contains the following information: project location, project description, funding source, estimated contract amount, date of award, awarded contractor, SAM verification date, intent and affidavit numbers and dates, subcontractor information, and certified payroll verification for weeks work completed. Anticipated date to complete the corrective action: These changes were implemented immediately.

View Audit 47836

Finding 42150 (2022-001)

Significant Deficiency 2022

Pope County Public Facilities Board

AR

HUD Housing Programs

2022-001. Late Audited FDS / Federal Clearinghouse Submission. Corrective action planned: Pope County Public Facilities Board concurs with the recommendation and has implemented procedures to ensure the audited FDS and Federal Clearinghouse submissions are submitted in a timely manner. Contact ...

2022-001. Late Audited FDS / Federal Clearinghouse Submission. Corrective action planned: Pope County Public Facilities Board concurs with the recommendation and has implemented procedures to ensure the audited FDS and Federal Clearinghouse submissions are submitted in a timely manner. Contact person: Beverly Massey, Executive Director. Anticipated completion date: March 31, 2024.

View Audit 45347

Finding 42149 (2022-002)

Significant Deficiency 2022

Taylor County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County?s annual performance reports submitted to the ...

Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County?s annual performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will implement a policy for all Federal and State reporting will be reviewed by an individual outside of the preparer. This review will be documented and maintained by the auditor?s office. Anticipated Completion Date: 4/30/2023

View Audit 45341

Finding 42148 (2022-001)

Material Weakness 2022

Taylor County, Texas

TX

Subrecipient Monitoring § 200.303 § 200.332

Finding 2022-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County provided a subaward of SLFRF funds to a subreci...

Finding 2022-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County provided a subaward of SLFRF funds to a subrecipient. The County did not include the required data elements in the subaward document, did not perform an assessment of the risk of subrecipient noncompliance with federal guidelines and grant terms, and did not review to determine that the subrecipient was not suspended or debarred. The County did not have a subrecipient monitoring policy in place that required compliance with these guidelines. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will adopt a subrecipient grant policy before any other subrecipient awards are approved. The policy will include all required elements noted at 2 CFR 200.331-333. Policy provisions will provide for the review of contracts so that all required clauses are included, an assessment of risk for potential subrecipients, and monitoring guidelines to ensure compliance with federal requirements. The review of suspension or debarment performed by the County will be documented in the future so that verification of this step can be reviewed. Anticipated Completion Date: Ongoing

View Audit 45341

Finding 42147 (2022-002)

Significant Deficiency 2022

Whitman-Walker Clinic, Inc. Dba Whitman-Walker Health

DC

Reporting

2022- 002 - Timely Reporting and Internal Controls over Reporting Individual Responsible for Corrective Action Plan Jennifer Maher, CFO Chris Holleman, Senior Director of Finance Anticipated Completion Date: October 31, 2023 Due to the turnover of key grant personnel in 2022 and 2023, submission ...

2022- 002 - Timely Reporting and Internal Controls over Reporting Individual Responsible for Corrective Action Plan Jennifer Maher, CFO Chris Holleman, Senior Director of Finance Anticipated Completion Date: October 31, 2023 Due to the turnover of key grant personnel in 2022 and 2023, submission of an FFR report was delayed. WWH has partnered with a third party to assist with strengthening the grant processes and controls. WWH has made improvements in grant procedures and work is ongoing to continue improvements in 2023. WWH has developed a grant tracking mechanism and will incorporate the reporting deadlines in this tracker. In July 2023, WWH requested additional PMS access to provide backup in the event of a future staffing change.

View Audit 49075

Finding 42126 (2022-002)

Significant Deficiency 2022

Soledad Unified School District

CA

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

Response to Finding #2022-002: The Business Office, in coordination with the Human Resources Department, is developing a process to ensure timely reviews and approvals of employee time and effort charged to federal programs is documented on a periodic basis. The corrective action is expected to be i...

Response to Finding #2022-002: The Business Office, in coordination with the Human Resources Department, is developing a process to ensure timely reviews and approvals of employee time and effort charged to federal programs is documented on a periodic basis. The corrective action is expected to be implemented by June 30, 2023.

View Audit 40703

Finding 42125 (2022-002)

Significant Deficiency 2022

Franklin County, North Carolina

NC

Eligibility Significant Deficiency Equipment & Real Property Management

Finding: 2022-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the e...

Finding: 2022-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with conducting collective unit training on correct policy and keying procedures to ensure future accuracy. The Medicaid Supervisors. Lead Workers, and Quality Assurance team will continue to conduct monthly second party reviews as well as monthly policy/system training to improve quality in all areas. Proposed Completion Date: June 2023

View Audit 40702

Finding 42123 (2022-002)

Significant Deficiency 2022

Seaway Valley Council for Alcohol/substance Abuse Prevention, Inc.

NY

Allowable Costs / Cost Principles § 200.403 § 200.412 § 200.425

If an award is identified as originating from federal funds the Seaway Valley Prevention Council has put measures in place that trigger a system of trainings for involved personnel that require, they thoroughly review the Uniform Guidance 2 C.F.R. Part 200. Involved personnel are also provided a "Al...

If an award is identified as originating from federal funds the Seaway Valley Prevention Council has put measures in place that trigger a system of trainings for involved personnel that require, they thoroughly review the Uniform Guidance 2 C.F.R. Part 200. Involved personnel are also provided a "Allowable Costs and Activities" desk reference. SVPC has also reviewed our internal control's structure and is implementing changes to comply with the Uniform Guidance. SVPC has also performed a thorough review of agency cost allocation methodologies to identify and correct inconsistencies with expense accounts reviewed and reclassified as necessary. Indirect/admin expense accounts have been grouped accordingly in our chart of accounts streamlining our expense review process.

View Audit 39328

Finding 42121 (2022-001)

Material Weakness 2022

Seaway Valley Council for Alcohol/substance Abuse Prevention, Inc.

NY

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303

Seaway Valley Prevention Council has implemented a system that identifies the source of each funding stream the agency receives or is in the process of completing a request for awards for. This system allows for early determination of the need for a federal single audit. If a funding stream source ...

Seaway Valley Prevention Council has implemented a system that identifies the source of each funding stream the agency receives or is in the process of completing a request for awards for. This system allows for early determination of the need for a federal single audit. If a funding stream source is identified as originating from a federal award, then all related information is recorded as well as retention of all federal funding requirements related to the federal assistance listing number.

View Audit 39328

Finding 42120 (2022-002)

Significant Deficiency 2022

City of Wells, Nv

NV

Procurement, Suspension & Debarment

Finding 2022-002 Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires that a non-Federal entity must use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the procurement procedures conform to applicable federal laws and st...

Finding 2022-002 Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires that a non-Federal entity must use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the procurement procedures conform to applicable federal laws and standards. Eide Bailly noted that the City of Wells has not updated its procurement procedures to conform to applicable federal laws and standards. Responsible Individuals: Samantha Nance, City Clerk Corrective Action Plan: Management will present an updated policy to the Board of Council in an upcoming council meeting to be implemented. Anticipated Completion Date: March 2023

View Audit 39173

Finding 42119 (2022-001)

None 2022

Notre Dame De Namur University

CA

Subrecipient Monitoring Cash Management Eligibility

FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS PROGRAM 2022-001 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Assistance Listing Number: 84.425F Criteria According to the Department of Education Higher Education Emergency Relief Fund III Frequently Asked Questions (FAQs) quest...

FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS PROGRAM 2022-001 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Assistance Listing Number: 84.425F Criteria According to the Department of Education Higher Education Emergency Relief Fund III Frequently Asked Questions (FAQs) question 26, institutions may discharge student debt or unpaid balances by discharging the complete balance of the debt as lost revenue and reimbursing themselves through their HEERF institutional grants or by providing additional emergency financial grants to students (with their permission). This is available for the institutions for students who were enrolled in an institution at any point on or after March 13, 2020. Condition There was a lack of review procedures that led to not adhering to the HEERF requirements. Context A portion of HEERF institutional grant funds was improperly used to discharge student debt and/or unpaid balances, including debt and/or unpaid balances of students that were enrolled prior to March 13, 2020. Cause Insufficient monitoring of grant rules and regulations. Effect Lost revenue was calculated using an alternative method that fit within the regulations. Questioned Cost There were no questioned costs related to this finding. Recommendation We recommend that the University closely monitor all grant requirements and ensure that there are proper review processes in place to catch any potential noncompliance. Planned Corrective Action The Fiscal Staff will review and recommend to reduce / inactivate the number of accounting classifications that are no longer used, and therefore the chart of accounts will be more streamlined. The new chart of accounts will then be deployed without the same unnecessary legacy monthly closing protocols. Existing fiscal staff will now have more bandwidth to help with monthly analysis and accounting close protocols. Implementation Date Effective date: 7/1/23 for fiscal year 2024. Responsible Personnel Arlene Cash Interim Vice President for Enrollment Management awcash@ndnu.edu

View Audit 39518

Finding 42116 (2022-002)

None 2022

Notre Dame De Namur University

CA

Student Financial Aid Matching / Level of Effort / Earmarking

2022-002 Federal Direct Loan Reconciliations Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the school must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and acc...

2022-002 Federal Direct Loan Reconciliations Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the school must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary; Condition The University did not perform the monthly reconciliations over direct loans. Context We requested a selection of reconciliations out of the 12 required and were informed that only a year-end reconciliation was performed. Cause The reconciliations were not performed due to the University being short-staffed. Effect Direct loan discrepancies may not have been identified and resolved in a timely manner due to the lack of monthly reconciliations. Questioned Cost There were no questioned costs related to this finding. Recommendation We recommend that the University perform direct loan reconciliations monthly to ensure that discrepancies are properly addressed in a timely manner. Planned Corrective Action Existing fiscal staff will now have more bandwidth to help with monthly analysis and accounting close protocols with student services staff. Implementation Date Effective date: 7/1/23 for fiscal year 2024. Responsible Personnel Arlene Cash Interim Vice President for Enrollment Management awcash@ndnu.edu

View Audit 39518

Finding 42115 (2022-001)

Material Weakness 2022

Jefferson Center for Mental Health, Inc.

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

As stated in the audit findings, there were errors made in reporting lost revenue, which included pharmacy and grant revenue. Jefferson Center agrees there were errors made and are providing a solution for the corrective action plan. It?s every important for Jefferson Center for Mental Health to r...

As stated in the audit findings, there were errors made in reporting lost revenue, which included pharmacy and grant revenue. Jefferson Center agrees there were errors made and are providing a solution for the corrective action plan. It?s every important for Jefferson Center for Mental Health to report accurately and timely information. All future reporting and correspondence on provider relief funding will be reviewed by multiple fiscal staff, including the Controller, Director of Finance and the Chief Financial Officer. Having multiple qualified staff to review and agree that the correct procedures have been followed and that the information being reported is accurate, will ultimately meet our goal of reporting 100% accurate information. In the future, the Controller will prepare the reporting information, the Director of Finance will assist the Controller in reviewing the reporting guidelines and timelines as well as assist with populating the reports with the correct data. The Chief Financial Officer will review the reports and data sources to ensure that we follow the correct reporting guidelines. Jefferson Center will also make sure that we have the latest Post-payment Notice of Reporting Requirements from the HRSA website to ensure we?re aware of the latest reporting requirements. Projected Completion Date: February 15, 2023 CLIENT RESPONSIBLE PARTY: Name of Contact Person: David A. Goff, MBA Vice President of Administration and Chief Financial Officer. 4851 Independence Street, Wheat Ridge, CO 80033. 303-432-5164, Davidg@jcmh.org

View Audit 39579

Finding 42114 (2022-001)

Significant Deficiency 2022

Jewish Federation of Metropolitan Chicago

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

FY 2022 Corrective Action Plan Audit Firm: RSM US LLP 30 South Wacker Drive, Suite 3300 Chicago, IL 60606 Audit Period: 07/01/2021 ? 06/30/2022 Contract Number: FCSAK05984 Award Year: 2021 ? 2022 Comments on Findings and Recommendations: Finding 2022-001?Budget Based Salary Allocation...

FY 2022 Corrective Action Plan Audit Firm: RSM US LLP 30 South Wacker Drive, Suite 3300 Chicago, IL 60606 Audit Period: 07/01/2021 ? 06/30/2022 Contract Number: FCSAK05984 Award Year: 2021 ? 2022 Comments on Findings and Recommendations: Finding 2022-001?Budget Based Salary Allocation (Compliance and Control Finding)? The Jewish Federation of Metropolitan Chicago (the Federation) allocated staff salaries to the federal program based on budget estimates, which alone does not qualify as support for charges to federal awards. The Federation allocated one employees? salary to the program based on a budgeted rate. All other employees have 100% of their salaries allocated to the program. 2 CFR 200.430(i) Standards for Documentation of Personnel Expenses (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to federal awards, but may be used for interim accounting purposes, provided that the non-federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the federal award is accurate, allowable, and properly allocated. Action Taken?As the Federation does not have processes and controls in place for federal program time tracking, the Federation will only allocate staff to the program that spend 100% of their time on the program starting July 1, 2022. The required corrective action for Finding 2022-001 for the period 07/01/2021 ? 06/30/2022 was completed on July 1, 2022. The person responsible for completion of the corrective action plan was James Pinkston, Vice President, Accounting. James Pinkston Date Vice President, Accounting Jewish Federation of Metropolitan Chicago 30 South Wells Street, Chicago, IL 60606 Email: jamespinkston@juf.org

View Audit 39575 Questioned Costs: $1

Finding 42113 (2022-002)

Significant Deficiency 2022

City of Peoria, Illinois

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Action planned/taken in response to finding: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hi...

Action planned/taken in response to finding: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hired employees were new to the process. Staff has worked with the U.S. Department of Commerce on correcting the grant reporting deficiencies, which will be corrected in the 2023 fiscal year. Name of the contact person responsible for corrective action: Kyle Cratty, Finance Director Planned completion date for corrective action plan: On-going

View Audit 39564

Finding 42111 (2022-002)

None 2022

Lessie Bates Davis Neighborhood House Inc.

IL

Matching / Level of Effort / Earmarking

Management Response: The Neighborhood House, like many organizations, was impacted by the effects of COVID. The effects in the current year resulted in an inability to obtain in-kind contributions to the level necessary to meet AmeriCorps criteria. The Neighborhood House is investigating alternate s...

Management Response: The Neighborhood House, like many organizations, was impacted by the effects of COVID. The effects in the current year resulted in an inability to obtain in-kind contributions to the level necessary to meet AmeriCorps criteria. The Neighborhood House is investigating alternate sources of contributions and will monitor the requirement annually.

View Audit 39402

Finding 42109 (2022-001)

Significant Deficiency 2022

Lessie Bates Davis Neighborhood House Inc.

IL

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Management Response: The Neighborhood House is undergoing an internal review of all payroll and payroll allocations. Adjustments and corrections to program allocations will be made accordingly. The payroll report will be reviewed annually for revisions.

View Audit 39402

Finding 42105 (2022-002)

None 2022

Cumberland Community Unit School District 77

IL

Procurement, Suspension & Debarment

Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food p...

Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. Plan: The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. Anticipated Date of Completion: 08/30/2022 Name of Contact Person: Todd Butler Management Response: Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023

View Audit 38827

Finding 42104 (2022-001)

Material Weakness 2022

County of Northampton, Pennsylvania

PA

Reporting

Finding 2022-001 - Reporting US Department of the Treasury- COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County's submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County's...

Finding 2022-001 - Reporting US Department of the Treasury- COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County's submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County's report shows that they are using the standard allowance, however, they originally elected to calculate their revenue loss. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. The County must elect whether to use the standard revenue loss amount or to calculate the revenue loss according to the formula and enter the information on the reports accordingly. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Corrective Action: The County will continue to work with the internal auditors and the treasury department to clear up the reporting issues so that trial balances more readily tie out to the reports available in the treasury portal. This will include working to amend the reports submitted currently in the reporting portal. Initial contact with the treasury has been made at this time of this report and the treasury has responded and is working to open reports so they can be amended.

View Audit 39049

Finding 42103 (2022-008)

Significant Deficiency 2022

Vance County

NC

Eligibility

Finding 2022-008 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Second Party Reviews will continue to be completed monthly to ensure accurate information is entered. " Proposed Completion Date: Management will continue to monitor t...

Finding 2022-008 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Second Party Reviews will continue to be completed monthly to ensure accurate information is entered. " Proposed Completion Date: Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 38824

Finding 42102 (2022-007)

Significant Deficiency 2022

Vance County

NC

Eligibility Reporting

Finding 2022-007 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: SSI Plan was amended July 1, 2022. Time standards implemented to initiate exparte review within three workdays and complete the exparte review by the State?s deadline. P...

Finding 2022-007 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: SSI Plan was amended July 1, 2022. Time standards implemented to initiate exparte review within three workdays and complete the exparte review by the State?s deadline. Proposed Completion Date: Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 38824

Corrective Action Plans

Filters