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Finding 1164825 (2024-002)
Material Weakness 2024
County of Montgomery
PA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332
Finding 2024-002 - Subrecipient Monitoring Federal Agency: Department of Treasury Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - ALN #21.027 Condition: As part of the monitoring process, the County did not obtain and review the annual audit reports of subrecipients. Planned ...
Finding 2024-002 - Subrecipient Monitoring Federal Agency: Department of Treasury Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - ALN #21.027 Condition: As part of the monitoring process, the County did not obtain and review the annual audit reports of subrecipients. Planned Corrective Action: Upon notification of this issue during the 2024 Single Audit, the County immediately took action to implement corrective actions to be compliant with this with this requirement. The County modified the subrecipient quarterly report template for Q3 2025 to include a question requiring all subrecipients to verify if they were audited as required by subpart F of 200.332. The County then conducted the required follow up to obtain and review each audit to identify any significant developments that might negatively impact the subaward. Of the 27 subrecipient audits reviewed, only one had a finding related to 21.027 regarding keeping records of their reporting to the County and hiring a full-time finance director. The County followed up with the subrecipient to confirm that they have put their corrective action into place and the subrecipient responded that this was complete. Additionally, there were four subrecipients who reported that they were required to have an audit, but it wasn't completed yet. The County is in the process of conducting follow-up with these organizations to remind them of their responsibilities under 200.332 and to obtain and review the required audits. The County will conduct subrecipient monitoring of ARPA subrecipients each year throughout the remainder of the program. Additionally, the Controllers department will provide Subrecipient Monitoring training and information in 2026 to County departments who administer subrecipient funding in order to assist them in fully complying with this requirement Name(s) of contact person(s) responsible for corrective action: Fonta Reilly and Eli Gilman Planned completion date for corrective action plan: Corrective action implemented in November 2025
View Audit 374654
Finding 1164807 (2024-006)
Material Weakness 2024
East Central Vermont Telecommunications District
VT
Allowable Costs / Cost Principles
Finding Reference Number: 2024-006 Description of Finding: Vendor Records Statement of Concurrence or Nonconcurrence: The District agrees with this finding. Corrective Action: The accounting software used for the District’s financial records failed to flag a duplicate invoice (#310725) in this insta...
Finding Reference Number: 2024-006 Description of Finding: Vendor Records Statement of Concurrence or Nonconcurrence: The District agrees with this finding. Corrective Action: The accounting software used for the District’s financial records failed to flag a duplicate invoice (#310725) in this instance. The District will remove these costs on a subsequent submission for reimbursement. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: Next Request for Reimbursement
View Audit 374610
Finding 1164806 (2024-005)
Material Weakness 2024
East Central Vermont Telecommunications District
VT
Allowable Costs / Cost Principles
Finding Reference Number: 2024-005 Description of Finding: Vendor Records Statement of Concurrence or Nonconcurrence: The District agrees with this finding. Corrective Action: The District will instruct the operator to indicate on the invoice amounts held back for retainage to be paid at a later dat...
Finding Reference Number: 2024-005 Description of Finding: Vendor Records Statement of Concurrence or Nonconcurrence: The District agrees with this finding. Corrective Action: The District will instruct the operator to indicate on the invoice amounts held back for retainage to be paid at a later date when the work invoiced can be verified as complete. And will also adjust the requisitions to reflect only amounts actually paid. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: October 2025
View Audit 374610
Finding 1164805 (2024-004)
Material Weakness 2024
East Central Vermont Telecommunications District
VT
Subrecipient Monitoring Reporting Significant Deficiency
Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticabl...
Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticable to have the reports tie back to the general ledger accounts Corrective Action: The District will work with the granting Agency to get the form to properly report on a quarterly basis. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025/Ongoing
View Audit 374610
Finding 1164804 (2024-003)
Material Weakness 2024
East Central Vermont Telecommunications District
VT
Cash Management Material Weakness Reporting
Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. F...
Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025
View Audit 374610
Finding 1164803 (2024-002)
Material Weakness 2024
East Central Vermont Telecommunications District
VT
Reporting Internal Control / Segregation of Duties
Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relev...
Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relevant to be included in the SEFA. Corrective Action: The District is now better informed as far as what needs to be included in the SEFA. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025
View Audit 374610
Finding 1164799 (2024-008)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
View Audit 374603
Finding 1164798 (2024-007)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...
We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 374603
Finding 1164797 (2024-018)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Special Tests & Provisions § 200.303
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
View Audit 374603
Finding 1164796 (2024-017)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...
We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 374603
Finding 1164788 (2024-041)
Material Weakness 2024
City of Batesville, Mississippi
MS
Allowable Costs / Cost Principles § 200.403 § 200.405
Finding Number: 2024-041 Audit Type: Single Audit Finding Title: Unsupported FEMA Reimbursements Related Finding: 2024-031 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City wil...
Finding Number: 2024-041 Audit Type: Single Audit Finding Title: Unsupported FEMA Reimbursements Related Finding: 2024-031 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a documentation checklist and assign a grants compliance officer to ensure all FEMA reimbursement requests are fully supported. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure all FEMA-related expenditures are properly documented and retained. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164787 (2024-038)
Material Weakness 2024
City of Batesville, Mississippi
MS
Allowable Costs / Cost Principles § 200.430
Finding Number: 2024-038 Audit Type: Single Audit Finding Title: Inadequate Documentation of HIDTA Personnel Costs Related Finding: 2024-026 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective A...
Finding Number: 2024-038 Audit Type: Single Audit Finding Title: Inadequate Documentation of HIDTA Personnel Costs Related Finding: 2024-026 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement timekeeping procedures and maintain documentation to support HIDTA personnel costs charged to the grant. 3. Anticipated Completion Date September 30, 2026 - plan in place 4. Management's Response Management concurs and will ensure compliance with federal documentation standards. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164786 (2024-042)
Material Weakness 2024
City of Batesville, Mississippi
MS
Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403 § 200.405
Finding Number: 2024-042 Audit Type: Single Audit Finding Title: Misallocation of Expenditures Across Federal Awards Related Finding: 2024-028 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective...
Finding Number: 2024-042 Audit Type: Single Audit Finding Title: Misallocation of Expenditures Across Federal Awards Related Finding: 2024-028 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will revise its grant accounting procedures to ensure expenditures are properly allocated to the correct federal awards. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will implement additional review steps during the grant reimbursement process. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164785 (2024-044)
Material Weakness 2024
City of Batesville, Mississippi
MS
Reporting Subrecipient Monitoring § 200.303 § 200.328
Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective...
Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will establish a reporting calendar and assign staff to monitor deadlines for all federal performance reports. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure timely submission of all required reports. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164783 (2024-040)
Material Weakness 2024
City of Batesville, Mississippi
MS
Procurement, Suspension & Debarment
Finding Number: 2024-040 Audit Type: Single Audit Finding Title: Suspension and Debarment Documentation Deficiency Related Finding: 2024-027 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective A...
Finding Number: 2024-040 Audit Type: Single Audit Finding Title: Suspension and Debarment Documentation Deficiency Related Finding: 2024-027 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a checklist and verification process to ensure suspension and debarment documentation is obtained and retained for all applicable contracts. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure procurement staff are trained on federal requirements. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164782 (2024-039)
Material Weakness 2024
City of Batesville, Mississippi
MS
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.430
Finding Number: 2024-039 Audit Type: Single Audit Finding Title: Inadequate Oversight of Davis-Bacon Compliance Related Finding: 2024-010 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Acti...
Finding Number: 2024-039 Audit Type: Single Audit Finding Title: Inadequate Oversight of Davis-Bacon Compliance Related Finding: 2024-010 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will establish a monitoring process to verify contractor compliance with Davis-Bacon wage requirements, including certified payroll reviews. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure oversight responsibilities are clearly assigned and documented. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164781 (2024-036)
Material Weakness 2024
City of Batesville, Mississippi
MS
Equipment & Real Property Management § 200.310 § 200.311 § 200.313
Finding Number: 2024-036 Audit Type: Single Audit Finding Title: Deficiencies in Equipment and Real Property Management Related Finding: 2024-021 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Correct...
Finding Number: 2024-036 Audit Type: Single Audit Finding Title: Deficiencies in Equipment and Real Property Management Related Finding: 2024-021 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a centralized inventory tracking system and conduct annual reconciliations to ensure compliance with federal property management standards. 3. Anticipated Completion Date June 30, 2026 - plan already in place 4. Management1s Response Management concurs with the finding and will ensure staff are trained on property management procedures. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164780 (2024-033)
Material Weakness 2024
City of Batesville, Mississippi
MS
HUD Housing Programs Reporting Significant Deficiency § 200.512
Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retentio...
Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retention and access protocol to ensure timely availability of financial records for audit and reimbursement purposes. 3. Ahticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure staff are trained on documentation procedures. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164779 (2024-032)
Material Weakness 2024
City of Batesville, Mississippi
MS
Cash Management Eligibility HUD Housing Programs § 200.302 § 200.303 § 200.344
Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned ...
Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will designate a grants coordinator to monitor agency requests and ensure timely responses. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will improve communication with funding agencies. 5. Status of Prior Year Finding This is a newt finding.
View Audit 374592
Finding 1164777 (2024-043)
Material Weakness 2024
City of Batesville, Mississippi
MS
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.306 § 200.403 § 200.516
Finding Number: 2024-043 Audit Type: Single Audit Finding Title: Use of Unapproved Federal Funds to Satisfy Required Local Match Related Finding: 2024-022 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department2. 2. Plan...
Finding Number: 2024-043 Audit Type: Single Audit Finding Title: Use of Unapproved Federal Funds to Satisfy Required Local Match Related Finding: 2024-022 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department2. 2. Planned Corrective Action The City will revise its grant accounting procedures to ensure only eligible local funds are used for matching requirements. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will coordinate with granting agencies to confirm match eligibility. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164772 (2024-035)
Material Weakness 2024
City of Batesville, Mississippi
MS
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.306
Finding Number: 2024-035 Audit Type: Single Audit Finding Title: Internal Control Deficiency Over Federal Matching Requirements Related Finding: 2024-024 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned...
Finding Number: 2024-035 Audit Type: Single Audit Finding Title: Internal Control Deficiency Over Federal Matching Requirements Related Finding: 2024-024 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a formal review process to verify matching fund eligibility prior to grant submission and reimbursement. 3. Anticipated Completion Date September 30, 2025 4. Management's Response Management concurs and will ensure compliance with federal matching requirements going forward. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164766 (2024-037)
Material Weakness 2024
City of Batesville, Mississippi
MS
Special Tests & Provisions HUD Housing Programs Significant Deficiency
Finding Number: 2024-037 Audit Type: Single Audit Finding Title: Citizen Participation Plan Related Finding: 2024-025 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shonnah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will dev...
Finding Number: 2024-037 Audit Type: Single Audit Finding Title: Citizen Participation Plan Related Finding: 2024-025 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shonnah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will develop and adopt a formal Citizen Participation Plan in accordance with HUD requirements. 3. Anticipated Completion Date May 31, 2025 - Darrell stated this was followed 4. Management's Response Management concurs and will ensure the plan is reviewed and approved by the governing body. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164764 (2024-034)
Material Weakness 2024
City of Batesville, Mississippi
MS
Special Tests & Provisions HUD Housing Programs Significant Deficiency
Finding Number: 2024-034 Audit Type: Single Audit Finding Title: Internal Control Defieiency over Section 3 Contract Requirements Related Fihding: 2024-030 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Plann...
Finding Number: 2024-034 Audit Type: Single Audit Finding Title: Internal Control Defieiency over Section 3 Contract Requirements Related Fihding: 2024-030 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will develop internal control procedures to ensure compliance with Section 3 contract requirements, including documentation and reporting. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure staff are trained on Section 3 compliance expectations. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164758 (2024-002)
Material Weakness 2024
Village of Lincolnwood
IL
Reporting Internal Control / Segregation of Duties
2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition Found The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the ...
2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition Found The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan The Village submitted its 3-2024 report on February 13, 2025. The 3-2025 report was filed on April 9, 2025 prior to the due date. Responsible Person for Corrective Action Plan Elizabeth Holleb, Finance Director Implementation Date of Corrective Action Plan April 9, 2025
View Audit 374581
Finding 1164754 (2024-028)
Material Weakness 2024
Allendale County
SC
Procurement, Suspension & Debarment
Management agrees with the above recommendations and will implement the necessary changes as soon as practicable.
Management agrees with the above recommendations and will implement the necessary changes as soon as practicable.
View Audit 374533
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