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Finding 1208593 (2024-002)
Material Weakness 2024
Vernon J. Harris East End Community Health Center
VA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Management will implement a centralized compliance tracking system that includes a reporting calendar with automated reminders for all federal reporting deadlines. Responsibility for report preparation and submission will be formally assigned, with supervisory review prior to submission. Compliance ...
Management will implement a centralized compliance tracking system that includes a reporting calendar with automated reminders for all federal reporting deadlines. Responsibility for report preparation and submission will be formally assigned, with supervisory review prior to submission. Compliance meetings will be established to monitor reporting status and ensure deadlines are met.
View Audit 399556
Finding 1208592 (2024-004)
Material Weakness 2024
San Diego Workforce Partnership
CA
Subrecipient Monitoring § 200.332
SDWP acknowledges the requirement under 2 CFR 200.332(b) to provide specified Federal award information to subrecipients at the time of subaward. During the audit period, certain required elements (including Assistance Listing information, Federal Award Identification Number, and other required data...
SDWP acknowledges the requirement under 2 CFR 200.332(b) to provide specified Federal award information to subrecipients at the time of subaward. During the audit period, certain required elements (including Assistance Listing information, Federal Award Identification Number, and other required data elements) were not consistently included in subaward agreements at the time of issuance. This condition was primarily due to the absence of a standardized subaward agreement template and checklist to ensure all required elements under Uniform Guidance were included and communicated to subrecipients at the time of subaward. To address this finding, effective April 1, 2026, the Contract Manager will include all required data elements in a standardized subaward agreement template, confirm source of funding for each subaward, and include required data elements in all applicable subaward agreements.
View Audit 399554
Finding 1208591 (2024-003)
Material Weakness 2024
San Diego Workforce Partnership
CA
Effective July 1, 2025, the San Diego Workforce Partnership (SDWP) will strengthen its internal controls to ensure compliance with the WIOA Youth Out‑of‑School Youth (OSY) expenditure requirement. SDWP recognizes that the 75 percent minimum Out of School Youth (OSY) expenditure requirement was not m...
Effective July 1, 2025, the San Diego Workforce Partnership (SDWP) will strengthen its internal controls to ensure compliance with the WIOA Youth Out‑of‑School Youth (OSY) expenditure requirement. SDWP recognizes that the 75 percent minimum Out of School Youth (OSY) expenditure requirement was not met during the audit period. This resulted from insufficient monitoring controls, the absence of a systematic process to track spending progress, and the failure to pursue and obtain an approved waiver to reduce the requirement to the allowable 50 percent minimum. To address this finding, SDWP is implementing an enhanced expenditure tracking and monitoring system that will include: • A monthly OSY expenditure report that reconciles budget‑to‑actual spending and highlights progress toward the requirement. • A review process requiring the Programs Manager to validate monthly OSY compliance reports. • Quarterly financial compliance reviews conducted by the CFO to ensure timely corrective action if spending trends indicate potential noncompliance. • An annual review process will be established to determine whether submission of a waiver is applicable, including the preparation and formal review of any required waiver documentation. The WIOA Out of School Youth Waiver Application for FY25–26 has been completed and will be incorporated into this annual review process moving forward. The Accounting Manager will be responsible for maintaining the tracking system, performing monthly reviews, and coordinating with program staff to ensure expenditures align with federal requirements. The Chief Financial Officer (CFO) will provide oversight, verify compliance during quarterly reviews, and ensure that policies and procedures are adhered to.
View Audit 399554
Finding 1208588 (2024-002)
Material Weakness 2024
San Diego Workforce Partnership
CA
Subrecipient Monitoring HUD Housing Programs Reporting
Effective March 1, 2026, the San Diego Workforce Partnership will incorporate the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) reporting deadline into the Month‑End Schedule. The activities outlined in this schedule help ensure that all required financ...
Effective March 1, 2026, the San Diego Workforce Partnership will incorporate the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) reporting deadline into the Month‑End Schedule. The activities outlined in this schedule help ensure that all required financial data is captured, reviewed, and reported in a timely and complete manner. The Accounting Manager will oversee the operational steps required to meet FSRS reporting deadlines, while the Chief Financial Officer (CFO) will provide overall oversight to ensure that these procedures are consistently followed and that internal control expectations are met. Effective March 1, 2026, to address the delay in submission of monthly reports for the ARPA grant to the pass-through agency, the San Diego Workforce Partnership is implementing strengthened internal controls and workflow procedures to ensure all required reports are submitted by the 15th day following the end of each month, as stipulated in the grant agreement.
View Audit 399554
Finding 1208582 (2024-001)
Material Weakness 2024
TOWN OF LOCKHART
SC
Reporting Significant Deficiency Internal Control / Segregation of Duties
Significant Deficiency 2024-001 – Internal Control Over Financial Reporting Name of Contact Person: Helen McFalls, Town Clerk Corrective Action: The Town is committed to taking steps to improve its financial management and accounting capacity and the Council will remain involved in the financial aff...
Significant Deficiency 2024-001 – Internal Control Over Financial Reporting Name of Contact Person: Helen McFalls, Town Clerk Corrective Action: The Town is committed to taking steps to improve its financial management and accounting capacity and the Council will remain involved in the financial affairs of the Town to provide oversight. Proposed Completion Date: Management has implemented the above action.
View Audit 399545
Finding 1208575 (2024-004)
Material Weakness 2024
Calhoun, Greene, Jersey, and Macoupin Counties Regional Office of Education No. 40
IL
Allowable Costs / Cost Principles
The ROE will use time and effort documentation to distribute salary and benefit costs for all employees. The ROE will implement the necessary controls over payroll to ensure that payroll is being properly prepared and calculated.
The ROE will use time and effort documentation to distribute salary and benefit costs for all employees. The ROE will implement the necessary controls over payroll to ensure that payroll is being properly prepared and calculated.
View Audit 399505
Finding 1208573 (2024-002)
Material Weakness 2024
Special Olympics Massachusetts, Inc.
MA
Procurement, Suspension & Debarment
In 2024, Special Olympics Massachusetts relied on nationally approved vendors for procurement of education materials, awards and specialty items. These nationally approved vendors provide affiliated programs discounted rates based on the bulk item purchase of programs. In 2025, some of those nationa...
In 2024, Special Olympics Massachusetts relied on nationally approved vendors for procurement of education materials, awards and specialty items. These nationally approved vendors provide affiliated programs discounted rates based on the bulk item purchase of programs. In 2025, some of those nationally affiliated programs were discontinued and Special Olympics MA did seek multiple bids for items such as awards and materials. Moving forward, CFO Clinton Rowe will develop and implement a written procurement policy that meets the requirements of the Uniform Guidance by June 30, 2026.
View Audit 399496
Finding 1208435 (2024-006)
Material Weakness 2024
Town of Beaver, Oklahoma
OK
Management will make arrangements to have their records inspected quicker after year-end to ensure the timely completion of an audit. Additionally, follow-up procedures will be executed to ensure all parties have received the required information to complete audit procedures prior to the deadline. M...
Management will make arrangements to have their records inspected quicker after year-end to ensure the timely completion of an audit. Additionally, follow-up procedures will be executed to ensure all parties have received the required information to complete audit procedures prior to the deadline. Management acknowledges the findings and agrees that improvements to procurement documentation are needed. The Town will review and strengthen its purchasing procedurs, implement a procurement documentation checklist, and provide training to staff to ensure complance with OKlahoma statutes and Town policy going forward. Additionally, management will review their current employee hand ook and make necessary adjustments to implement procedures related to changing employee timesheets prior to payment approval.
View Audit 399387
Finding 1208412 (2024-002)
Material Weakness 2024
Anderson Place Apartments, Inc.
IN
Eligibility HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Anderson Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
View Audit 399377
Finding 1208411 (2024-003)
Material Weakness 2024
Cain Center Apartments, Inc. Dba Brown-MacKinnon Apartments
KY
HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure adjustments made to the monthly PRAC billings are accurate before submission. Excess subsidy payments should be repaid to HUD. Action Taken: The management of Cain Center Apartments, Inc. dba Brown-Mackinnon Apartments a...
Recommendation: The design of the current controls should be reviewed to ensure adjustments made to the monthly PRAC billings are accurate before submission. Excess subsidy payments should be repaid to HUD. Action Taken: The management of Cain Center Apartments, Inc. dba Brown-Mackinnon Apartments accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that all adjustments to monthly billings are reviewed for accuracy before submission. Excess subsidy payments will be repaid to HUD through adjustments to monthly billing.
View Audit 399375
Finding 1208410 (2024-002)
Material Weakness 2024
Cain Center Apartments, Inc. Dba Brown-MacKinnon Apartments
KY
Eligibility HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Cain Center Apartments, Inc. dba Brown-Mackinnon Apartments accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
View Audit 399375
Finding 1208409 (2024-002)
Material Weakness 2024
Thompson-Woodlief Apartments, Inc.
KY
Eligibility HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants sho...
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Thompson-Woodlief Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
View Audit 399374
Finding 1208408 (2024-004)
Material Weakness 2024
Jude's Place Apartments, Inc.
KY
HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Action Taken: The management of Jude’s Place Apartments, ...
Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Action Taken: The management of Jude’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that moveouts as a result of a deceased tenant are processed in accordance with HUD guidelines. The overpayment of subsidy will be repaid to HUD through adjustments to monthly billing.
View Audit 399373
Finding 1208407 (2024-003)
Material Weakness 2024
Jude's Place Apartments, Inc.
KY
HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure that all adjustments to monthly billings are reviewed before processing. The Organization should repay overpayment of subsidy to HUD. Action Taken:The management of Jude’s Place Apartments, Inc. accepts the recommendatio...
Recommendation: The design of the current controls should be reviewed to ensure that all adjustments to monthly billings are reviewed before processing. The Organization should repay overpayment of subsidy to HUD. Action Taken:The management of Jude’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that all adjustments to monthly billing are reviewed to ensure they are processed correctly. Overpayment of subsidy will be repaid to HUD through adjustments to monthly billing.
View Audit 399373
Finding 1208406 (2024-002)
Material Weakness 2024
Jude's Place Apartments, Inc.
KY
Eligibility HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Jude’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
View Audit 399373
Finding 1208405 (2024-003)
Material Weakness 2024
Edsil's Place Apartments, Inc.
KY
HUD Housing Programs Cash Management
Recommendation: The Organization should contact HUD to facilitate the remittance of excess residual receipts. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that al...
Recommendation: The Organization should contact HUD to facilitate the remittance of excess residual receipts. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
View Audit 399372
Finding 1208404 (2024-002)
Material Weakness 2024
Edsil's Place Apartments, Inc.
KY
Eligibility HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
View Audit 399372
Finding 1208399 (2024-004)
Material Weakness 2024
Adams-Bodine Apartments, Inc.
KY
HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenant assets are complete and accurate. The information in the files should support the tenant assets used in preparing the Form 50059 and calculating the corresponding tenant’s share of the rent. Action Taken:The manag...
Recommendation: The design of the current controls should be reviewed to ensure tenant assets are complete and accurate. The information in the files should support the tenant assets used in preparing the Form 50059 and calculating the corresponding tenant’s share of the rent. Action Taken:The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will review all tenant assets and report any discrepancies to HUD and make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
View Audit 399370
Finding 1208398 (2024-003)
Material Weakness 2024
Adams-Bodine Apartments, Inc.
KY
Equipment & Real Property Management
Recommendation: The design of the current controls should be reviewed to ensure proper reconciliation of the reserve for replacement is performed. The Organization should ensure that all required deposits to the reserve for replacement are made during the year. Action Taken:The management of Adams-B...
Recommendation: The design of the current controls should be reviewed to ensure proper reconciliation of the reserve for replacement is performed. The Organization should ensure that all required deposits to the reserve for replacement are made during the year. Action Taken:The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will regularly reconcile its deposits for the reserve for replacement and ensure that all required deposits to the reserve for replacement are made during the year. A deposit has been made to correct the shortage.
View Audit 399370
Finding 1208397 (2024-002)
Material Weakness 2024
Adams-Bodine Apartments, Inc.
KY
Eligibility HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form and also an updated Form 9887/9887-A. In addition, management should review all files and report and discrepancies to HUD in a timely manner. Action Taken: The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms and 9887/9887- A forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
View Audit 399370
Finding 1208392 (2024-010)
Material Weakness 2024
City of Danbury
CT
Reporting Subrecipient Monitoring Eligibility § 200.512
Finding 2024-010 Material Weakness in Internal Control and Noncompliance, Late Issuance of the 2024 Single Audit Reporting Package to the Federal Audit Clearinghouse: Condition: The Single Audit packages for the City’s fiscal years ended June 30, 2024, June 30, 2023 and June 30, 2022 should have bee...
Finding 2024-010 Material Weakness in Internal Control and Noncompliance, Late Issuance of the 2024 Single Audit Reporting Package to the Federal Audit Clearinghouse: Condition: The Single Audit packages for the City’s fiscal years ended June 30, 2024, June 30, 2023 and June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectively. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022, late. Contact Person: Daniel Garrick, Director of Finance Corrective Actions Planned: We agree with the finding. The City and Danbury Public Schools have made the audits a top priority by filling vacant positions and hiring an audit consulting firm. The 2025 audit is in process and we anticipate that the 2026 audit will be completed in a timely manner. Anticipated Completion Date: March 31, 2027
View Audit 399363
Finding 1208389 (2024-013)
Material Weakness 2024
City of Danbury
CT
Equipment & Real Property Management § 200.313
Finding 2024-013 Material Weakness in Internal Control and Material Noncompliance – Equipment and Real Property Management Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), CDBG Entitlement/Special Purpose Grants...
Finding 2024-013 Material Weakness in Internal Control and Material Noncompliance – Equipment and Real Property Management Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), CDBG Entitlement/Special Purpose Grants Cluster (14.218), the City must follow equipment and real property management standards as required by 2 CFR section 200.313(c) through (e) which states that a physical inventory of the property must be conducted and the results reconciled with the property records at least once every two years and that adequate maintenance procedures must be developed to keep the property in good condition. Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds 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, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). The City did not have established policies and procedures in place to ensure an inventory of federally acquired property is completed at minimum once every two years, and that inventory records are sufficiently detailed, nor are there established policies and procedures in place for the upkeep and maintenance requirements of federally acquired equipment. Contact Person: Joanne Sterk, Assistant Director of Finance – Operations, City of Danbury Corrective Actions Completed: We agree with the finding. The City performed a full inventory during its 2025 fiscal year to comply with the biennial requirement.
View Audit 399363
Finding 1208387 (2024-012)
Material Weakness 2024
City of Danbury
CT
Reporting Subrecipient Monitoring Significant Deficiency
Finding 2024-012 Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), the City is required to submit quarterlyConstruction Progress and...
Finding 2024-012 Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), the City is required to submit quarterlyConstruction Progress and Inspection Reports which cover one calendar quarter and must be submitted to their regional Federal Aviation Administration (FAA) Office by the last day of the month following the end of the period covered. The City is also required to submit various annual reports which are due by December 31(construction projects) or October 30 (nonconstruction projects). There were 14 Reports required to be submitted during the audit period. A sample of five reports were selected for testing. One of the five reports tested was submitted 1 day after the required deadline. The sample was not intended to be, and was not, a statistically valid sample. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City has implemented a centralized reporting process under a designated grants/finance lead. These reports are prepared by a consultant and reviewed by the City prior to submission. All submitted reports, supporting documentation, and submission confirmations are retained in a central repository.
View Audit 399363
Finding 1208386 (2024-018)
Material Weakness 2024
City of Danbury
CT
Reporting
Finding 2024-018: Significant Deficiency in Internal Control – Completeness and Accuracy of the SEFA Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U) (collectiv...
Finding 2024-018: Significant Deficiency in Internal Control – Completeness and Accuracy of the SEFA Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U) (collectively ESSERS) and Community Development Block Grants (CDBG) Entitlement/Special Purpose Grants Cluster (14.218) resulted in 2023 expenditures reported in our 2024 fiscal year expenditures. Per the Committee of Sponsoring Organizations (COSO) Framework – control activities: Proper review of the schedule of expenditures of federal awards (SEFA) and schedule of expenditure of state awards (SESA) should ensure the accuracy and completeness of the schedules. Contact Person: Joanne Sterk, Assistant Director of Finance – Operations, City of Danbury Contact Person: Michael Weaver, CFO, Danbury Public Schools Corrective Actions Completed: We agree with the finding. The City and Danbury Public Schools are monitoring the timing of purchase orders and vendor invoices to encumber for late invoicing.
View Audit 399363
Finding 1208377 (2024-015)
Material Weakness 2024
City of Danbury
CT
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding 2024-015 Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U), the City provide...
Finding 2024-015 Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U), the City provided supporting documentation that was unable to be agreed to the amounts that were submitted to the State in the annual performance report ESF - ESSER Recipient Data Collection Form OMB PRA Number: OMB No. 1810-0749 for the key line items: Line 3.b1 LEA expenditures by ESSER Subgrant fund, expenditure category, and object code, Line 3.b10 Number of specific positions supported with ESSER Funds, 3. Line 3.c Allocation of ESSER funds to schools and criteria used to allocate funds to schools, and Line 5.a Full Time Equivalent positions. Contact Person: Michael Weaver, CFO, Danbury Public Schools Corrective Actions Planned: We agree with the finding. The District acknowledges that a formal reconciliation process did not exist at the time of submission to verify that data entered into the annual ESF-ESSER Recipient Data Collection Form (OMB No. 1810-0749) was agreed to underlying financial records and supporting documentation prior to submission to the State. The District will proactively strengthen internal controls over federal reporting by implementing a formal reconciliation policy and establishing designated review prior to submission. Completion Date: 6/30/2025
View Audit 399363
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