Corrective Action Plans

Finding 530162 (2024-014)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Reporting Significant Deficiency

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. As of 2/25/25, DHS has reported all subrecipients with payments at or above $30,000 for SFY24 and a documented procedure has been developed to address the reporting requirement. Anticipated Completion Date:...

Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. As of 2/25/25, DHS has reported all subrecipients with payments at or above $30,000 for SFY24 and a documented procedure has been developed to address the reporting requirement. Anticipated Completion Date: Completed Contact Person: Renee Ikard Chief Financial Officer Department of Human Services 700 Main Street Little Rock, AR 72201 (501) 682-8985 Renee.Ikard@dhs.arkansas.gov

View Audit 348267

Finding 530161 (2024-013)

Significant Deficiency 2024

State of Arkansas

AR

Subrecipient Monitoring Eligibility Reporting § 200.303

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the lack of adequate internal controls necessary to ensure accurate maintenance of supporting documentation during our migration to our new case management system (CMS). ARS Action Taken The Agency h...

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the lack of adequate internal controls necessary to ensure accurate maintenance of supporting documentation during our migration to our new case management system (CMS). ARS Action Taken The Agency has taken the below steps to mitigate the lack of internal controls regarding supporting documentation, mainly attachments, located in our CMS in the future. • As the transfer of data to our new CMS platform concludes, that impediment has significantly diminished. The Agency has an appropriate method of control in place to detect any case file errors that may occur because of an incomplete retrieval or an insufficient data element input. In both instances, data analyst personnel from Program, Planning, Development and Evaluation (PPD&E) employ RSA’s edit check process that identifies specific errors prior to submission of the RSA 911 report. Those errors are then methodically corrected in our CMS ensuring the RSA 911 report is error free. • In instances where information is miscoded in the client case file, or is missing, the division’s Quality Assurance (QA) team identifies those errors and employes best practice training methods to ensure the case file complies with federal regulations. • Finally, our new CMS data hosted on an AR DIS platform is regularly backed up on a separate server to ensure that if anything were to happen to the primary CMS, we have a back up of all case data, including supporting documentation, and attachments. This data would be able to be accessed as a backup if data in the CMS was compromised in any way. Anticipated Completion Date: Complete Contact Person: Robert Trevino Associate Commissioner of PPD&E Arkansas Rehabilitation Services 1 Commerce Way Little Rock, AR 72202 (501) 296-1604 Robert.Trevino@Arkansas.gov

View Audit 348267

Finding 530160 (2024-012)

Significant Deficiency 2024

State of Arkansas

AR

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the failure to adequately submit the RSA-17 report for the quarter ending June 30, 2024, for the federal fiscal year 2023 grant award. ARS Action Taken The Agency has taken the below steps to mitigat...

Views of Responsible Officials and Planned Corrective Action: ARS Discussion The Agency acknowledges the failure to adequately submit the RSA-17 report for the quarter ending June 30, 2024, for the federal fiscal year 2023 grant award. ARS Action Taken The Agency has taken the below steps to mitigate oversight of reporting deadlines and lack of internal controls. • ARS fiscal has hired three additional staff members whose purpose will be in-part to collect, interpret, and submit data with regards to RSA17 reports. • A RSA17 policy was submitted RSA in January 2025. This policy speaks to enhanced ARS internal controls for timeliness of collecting data, and oversight to ensure proper preparation and submission of these federal financial reports moving forward. These include multi personnel responsibility checks for collection at minimum one week prior to report submission with Manager and Deputy Commissioner to ensure data collection and submission are on-time. Anticipated Completion Date: Complete Contact Person: April Cooper Deputy Director of Finance Arkansas Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-4771 April.Cooper@Arkansas.gov

View Audit 348267

Finding 530159 (2024-011)

Material Weakness 2024

State of Arkansas

AR

Subrecipient Monitoring § 200.332

Views of Responsible Officials and Planned Corrective Action: Current staff believes the 3 requirements listed above were not performed in the past. For remaining active SLFRF subgrants, ASBO will establish a fraud/risk/noncompliance rating and set appropriate monitoring standards. Should any new ap...

Views of Responsible Officials and Planned Corrective Action: Current staff believes the 3 requirements listed above were not performed in the past. For remaining active SLFRF subgrants, ASBO will establish a fraud/risk/noncompliance rating and set appropriate monitoring standards. Should any new applications for SLFRF funding be procured, ASBO will require financial statements and a PE Stamp prior to grant agreement execution. ASBO will provide 2 CFR 200 training and ARC rules training to our staff and contractors. Anticipated Completion Date: April 1, 2025 Contact Person: Glen Howie, Jr. Director, Ark State Broadband Office Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-1123 Glen.Howie@Arkansas.gov

View Audit 348267

Finding 530158 (2024-010)

Material Weakness 2024

State of Arkansas

AR

Subrecipient Monitoring § 200.332 § 200.414

Views of Responsible Officials and Planned Corrective Action: The Department will execute an amendment to the grant agreements for all ARPA funding not disbursed as of 7/1/2024 to include the missing data as detailed in the finding. Staff will be trained on Uniform Guidance requirements. Anticipa...

Views of Responsible Officials and Planned Corrective Action: The Department will execute an amendment to the grant agreements for all ARPA funding not disbursed as of 7/1/2024 to include the missing data as detailed in the finding. Staff will be trained on Uniform Guidance requirements. Anticipated Completion Date: June 30, 2025 Contact Person: Debby Dickson Water Development Division Manager Arkansas Department of Agriculture-Natural Resources Division 1 Natural Resources Drive Little Rock, AR 72205 (501) 225-1598 Debra.Dickson@agriculture.arkansas.gov

View Audit 348267

Finding 530157 (2024-009)

Material Weakness 2024

State of Arkansas

AR

Subrecipient Monitoring § 200.332 § 200.414

Views of Responsible Officials and Planned Corrective Action: In 2023, ASBO sent out Amendment #1 for all SLFRF subgrants. This amendment was a one-page sheet providing information for all the requirements listed in 2 CFR § 200.332(a)(1). The subrecipient listed in this finding, Extreme Broadband,...

Views of Responsible Officials and Planned Corrective Action: In 2023, ASBO sent out Amendment #1 for all SLFRF subgrants. This amendment was a one-page sheet providing information for all the requirements listed in 2 CFR § 200.332(a)(1). The subrecipient listed in this finding, Extreme Broadband, did not acknowledge or return their amendment. We will begin to request acknowledgement from this provider on a continuous quarterly basis. Anticipated Completion Date: March 4, 2025 Contact Person: Glen Howie, Jr. Director, Ark State Broadband Office Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-1123 Glen.Howie@Arkansas.gov

View Audit 348267

Finding 530156 (2024-008)

Material Weakness 2024

State of Arkansas

AR

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.214

Views of Responsible Officials and Planned Corrective Action: The Department will require all ARPA recipients provide a copy of their current/active registration with Sam.gov with each disbursement request. Moving forward, the Department will require any/all sub recipients with subrecipient monitor...

Views of Responsible Officials and Planned Corrective Action: The Department will require all ARPA recipients provide a copy of their current/active registration with Sam.gov with each disbursement request. Moving forward, the Department will require any/all sub recipients with subrecipient monitoring under 2 CFR § 200.214 and subject to 2 CFR Part 180 to provide proof prior to execution of a grant agreement. Once implemented, we will provide staff training to understand what documentation is required prior to execution of an agreement and disbursement of funds. Independent testing of the established controls will be performed by Department Fiscal staff who have no role in the contracting process and this testing will be documented. Anticipated Completion Date: June 30, 2025 Contact Person: Debby Dickson Water Development Division Manager Arkansas Department of Agriculture-Natural Resources Division 1 Natural Resources Drive Little Rock, AR 72205 (501) 225-1598 Debra.Dickson@agriculture.arkansas.gov

View Audit 348267

Finding 530155 (2024-007)

Material Weakness 2024

State of Arkansas

AR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.400 § 200.403

Views of Responsible Officials and Planned Corrective Action: Moving forward the Department will require recipients to provide a list of invoices with the invoice date, period of performance, invoice amount and amount requested/disbursed from ARPA and/or other funding sources to be included with eac...

Views of Responsible Officials and Planned Corrective Action: Moving forward the Department will require recipients to provide a list of invoices with the invoice date, period of performance, invoice amount and amount requested/disbursed from ARPA and/or other funding sources to be included with each disbursement request. Staff training will be modified to ensure staff understand allowable expenditures and period of performance restrictions. Anticipated Completion Date: June 30, 2025 Contact Person: Debby Dickson Water Development Division Manager Arkansas Department of Agriculture-Natural Resources Division 1 Natural Resources Drive Little Rock, AR 72205 (501) 225-1598 Debra.Dickson@agriculture.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530154 (2024-006)

Material Weakness 2024

State of Arkansas

AR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403

Views of Responsible Officials and Planned Corrective Action: ASBO will work with our 3rd party program administrator to re-emphasize the importance of verifying the expenses for adequate supporting documentation and allowability. We will discuss the possibility of a repeat training with all federa...

Views of Responsible Officials and Planned Corrective Action: ASBO will work with our 3rd party program administrator to re-emphasize the importance of verifying the expenses for adequate supporting documentation and allowability. We will discuss the possibility of a repeat training with all federal grant subrecipients. Anticipated Completion Date: August 1, 2025 Contact Person: Glen Howie, Jr. Director, Ark State Broadband Office Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-1123 Glen.Howie@Arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530153 (2024-005)

Significant Deficiency 2024

State of Arkansas

AR

Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.400

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU Finance staff implemented procedures for meal claim payment requests whic...

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU Finance staff implemented procedures for meal claim payment requests which include an initial and final review of all requests to be conducted by two (2) staff. The review process includes, but is not limited to, ensuring expenditures are assigned correct codes related to the appropriate funding source within the appropriate grant year, mitigating the Child Nutrition Program (CNP), Child and Adult Care Food Program (CACFP) Sponsor Administrative expenditure errors going forward. When the request is determined to be compliant, the Associate Director of Finance and Training approves payments before being forwarded to the ADE Finance team for payment. Anticipated Completion Date: March 15, 2025 Contact Person: Sheila Chastain Associate Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #12 Little Rock, AR 72201 (501) 324-9502 Sheila.Chastain@ade.arkansas.gov Pamela Burton Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #19 Little Rock, AR 72201 (501) 320-8978 Pamela.Burton@ade.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530152 (2024-004)

Significant Deficiency 2024

State of Arkansas

AR

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

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU implemented a new application and payment system that began in 2024. Du...

Views of Responsible Officials and Planned Corrective Action: The Arkansas Department of Education (ADE), Division of Elementary and Secondary Education (DESE), Health and Nutrition Unit (HNU), concur with the finding. The HNU implemented a new application and payment system that began in 2024. During implementation and subsequent operations, several issues with data transfers between the old and new system were identified and now corrected. The HNU Application and Finance staff will receive training to ensure that all criteria are met prior to the retroactive payment of claims. Anticipated Completion Date: April 1, 2025 Contact Person: Sheila Chastain Associate Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #12 Little Rock, AR 72201 (501) 324-9502 Sheila.Chastain@ade.arkansas.gov Pamela Burton Director Arkansas Department of Education, DESE, Nutrition Services #4 Capitol Mall, Box #19 Little Rock, AR 72201 (501) 320-8978 Pamela.Burton@ade.arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530151 (2024-002)

Significant Deficiency 2024

Kent County, De Government (kent County Levy Court)

DE

Procurement, Suspension & Debarment § 200.213 § 200.303

U.S. Department of the Treasury – Assistance Listing No. 21.027 Recommendation: The County should ensure that all established policies and procedures concerning suspension and debarment are consistently applied to every contract, including those that are adopted from state agreements. Action taken i...

U.S. Department of the Treasury – Assistance Listing No. 21.027 Recommendation: The County should ensure that all established policies and procedures concerning suspension and debarment are consistently applied to every contract, including those that are adopted from state agreements. Action taken in response to finding: The County regularly checks Sam.gov suspension and debarment transactions. We relied on state policies and procedures regarding the contracts in question as they were piggy back contracts. Moving forward, we will ensure thorough documentation of our reviews to maintain diligence in this area. Name of the contact person(s) responsible for corrective action: Susan Durham, Finance Director Planned completion date for corrective action plan: March 2025.

View Audit 348263

Finding 530150 (2024-001)

None 2024

Town of Bridgewater

MA

Subrecipient Monitoring Cash Management § 200.305

March 24, 2025 In response to the finding, he Town hired a consultant to manage the High St Dam Project that was sourced with multiple grants. In FY2024, the Town was faced with a staffing shortage, and it did not properly oversee the reimbursement schedules. The Town anticipates this project to c...

March 24, 2025 In response to the finding, he Town hired a consultant to manage the High St Dam Project that was sourced with multiple grants. In FY2024, the Town was faced with a staffing shortage, and it did not properly oversee the reimbursement schedules. The Town anticipates this project to close out during the next fiscal year, and with new staff in place, it will properly manage and oversee all of the grant reporting and reimbursements. Sincerely yours, Laurie Guerrini, Finance Director

View Audit 348261

Finding 530139 (2024-001)

Material Weakness 2024

Manchester School District

NH

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The District has historically managed our Title I grant as supplemental funding. Although we have a methodology for allocating local funds to schools without regard to whether they receive Title I funds, we do n...

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The District has historically managed our Title I grant as supplemental funding. Although we have a methodology for allocating local funds to schools without regard to whether they receive Title I funds, we do not have a formal written plan. The District will establish a written procedure to be in compliance with the Title I Supplement, Not Supplant requirement. Name of Contact Person and Completion Date: Karen DeFrancis, Executive Director of Finance Polly Golden, Title I Manager Anticipated Completion Date – March 31, 2025

View Audit 348254 Questioned Costs: $1

Finding 530134 (2024-002)

Significant Deficiency 2024

Plainview School District I-27

OK

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: Director of Child Nutrition will have a secondary person review claim before submitting to state department, to ensure accurate keying of data.

View Audit 348249

Finding 530127 (2024-002)

Significant Deficiency 2024

Collegiate Edu-Nation

TX

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Finding 2024-002: Allowable costs and activities – significant deficiency in internal controls over compliance. Management Response Finding: Failure to Provide an Itemized Receipt for a Restaurant Purchase Corrective Action Taken: Effective July 1, 2024, CEN implemented Ramp, an expense management p...

Finding 2024-002: Allowable costs and activities – significant deficiency in internal controls over compliance. Management Response Finding: Failure to Provide an Itemized Receipt for a Restaurant Purchase Corrective Action Taken: Effective July 1, 2024, CEN implemented Ramp, an expense management platform that ensures all purchases are documented with proper receipts before being charged to the grant. This solution directly addresses the issue of missing itemized receipts and ensures compliance with federal grant requirements. Steps Implemented: • Mandatory Receipt Submission: All purchases, including restaurant transactions, require an itemized receipt to be uploaded into Ramp before the expense can be approved. • Approval Before Grant Charging: An approver must review the itemized receipt to verify that no prohibited items were purchased before allowing the expense to be charged to the grant. • Grant Compliance Review: If an itemized receipt is not provided or contains unallowable expenses, the charge will not be allocated to the grant and must be covered by a non-grant funding source. • Training & Compliance: All employees who make purchases with grant funds have been trained on the requirement for itemized receipts and the consequences of non-compliance. Responsible Party: Kendall Guynes, CFO Completion Date: July 1, 2024 (Fully Implemented) Parties Responsible: Chief Executive Officer President Chief Financial Officer Business Manager The Corrective Action Plan is currently in place and was implemented on July 1, 2024.

View Audit 348223

Finding 530126 (2024-001)

Material Weakness 2024

Collegiate Edu-Nation

TX

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Finding 2024-001: Allowable costs and activities – material weakness in internal controls over compliance and compliance finding. Management Response Finding: Lack of Documented Approval for Purchases. Corrective Action Taken: Effective July 1, 2024, CEN implemented Ramp, an expense management platf...

Finding 2024-001: Allowable costs and activities – material weakness in internal controls over compliance and compliance finding. Management Response Finding: Lack of Documented Approval for Purchases. Corrective Action Taken: Effective July 1, 2024, CEN implemented Ramp, an expense management platform that ensures all purchases are documented and approved before processing. Ramp provides an automated and auditable approval workflow, ensuring compliance with federal grant requirements. Steps Implemented: • Centralized Purchasing System: All purchases are now made within Ramp using a Ramp credit card, ensuring complete oversight and control over spending. • Automated Approval Workflow: Each purchase requires approval within Ramp, and approvals are documented digitally, creating an auditable trail. • Receipt Verification: Every purchase must include a receipt, which the approver reviews before granting final approval. • Grant Compliance Review: Any charges that do not meet grant requirements are not charged to the grant and are instead assigned to an appropriate non-grant funding source. • Training & Compliance: All relevant staff members have been trained on Ramp’s approval and compliance procedures to ensure adherence to purchasing protocols. Responsible Party: Kendall Guynes, CFO Completion Date: July 1, 2024 (Fully Implemented)

View Audit 348223

Finding 530123 (2024-001)

Significant Deficiency 2024

Howard-Winneshiek Community School District

IA

Internal Control / Segregation of Duties

Management is cognizant of this limitation and will implement additional procedures where possible.

View Audit 348215

Finding 530122 (2024-001)

Significant Deficiency 2024

Community Unit School District #201

IL

Reporting

The Business Manager/CSBO, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements

View Audit 348200

Finding 530119 (2024-001)

Significant Deficiency 2024

Saving Grace

OR

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.324

Management acknowledges the auditor’s finding and agrees with the recommendation. The Organization has developed a Corrective Action Plan to ensure compliance with procurement regulations and strengthen internal controls. This plan outlines specific steps to prevent future occurrences and maintain a...

Management acknowledges the auditor’s finding and agrees with the recommendation. The Organization has developed a Corrective Action Plan to ensure compliance with procurement regulations and strengthen internal controls. This plan outlines specific steps to prevent future occurrences and maintain adherence to federal requirements. The Finance Committee has thoroughly reviewed this finding, and the Board of Directors has subsequently approved the audit, the Organization’s response, and the Corrective Action Plan. Regarding the finding, the Organization paid the amount agreed upon during contract negotiations. The issue identified pertains to the billing methodology rather than the appropriateness of the cost itself. The cost-plus method is a common practice in our geographical area, and the overall project cost was determined to be fair and consistent with industry standards. Moving forward, the Organization is implementing additional internal review procedures to ensure compliance with all federal procurement requirements.

View Audit 348173 Questioned Costs: $1

Finding 530115 (2024-001)

Significant Deficiency 2024

Miles Community College

MT

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding Reference Number: 2024-001 Description of Finding: Inaccurate effective dates for unofficial withdrawals according to NSLDS enrollment reporting requirements Statement of Concurrence or Nonconcurrence: We agree with the finding. Corrective Action: Miles Community College will take corr...

Finding Reference Number: 2024-001 Description of Finding: Inaccurate effective dates for unofficial withdrawals according to NSLDS enrollment reporting requirements Statement of Concurrence or Nonconcurrence: We agree with the finding. Corrective Action: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s. Name of Contact Person: Danielle Dinges, Director of Financial Aid & Admissions, 406-874-6182, dingesd@milescc.edu Projected Completion Date: As this is an action that needs to be completed at the end of each term, it will be completed in December, May and July/August.

View Audit 348167

Finding 530114 (2024-001)

Material Weakness 2024

Burns Flat-Dill City School District #10

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The District has developed and implemented internal control policies to ensure compliance with the Davis-Bacon Act any time the District is expending Federals awards. The District will post all required work site posters concerning prevailing wage rates and review and examine weekly payroll reports...

The District has developed and implemented internal control policies to ensure compliance with the Davis-Bacon Act any time the District is expending Federals awards. The District will post all required work site posters concerning prevailing wage rates and review and examine weekly payroll reports from contractors or subcontractors.

View Audit 348163

Finding 530113 (2024-002)

Significant Deficiency 2024

Home Healthcare, Hospice & Community Service, Inc. & Affiliate

NH

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

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Director of Finance and Community Based Programs Billing Specialist to ensure all expendi...

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Director of Finance and Community Based Programs Billing Specialist to ensure all expenditures being charged to a grant are allowable based on Federal Cost Principles. A document was created and will be used when a client is a recipient of goods or services that fall under grant funding. The form will be completed, signed, and uploaded to Matrix and/or QuickBase for tracking purposes. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/30/25

View Audit 348160 Questioned Costs: $1

Finding 530110 (2024-001)

Significant Deficiency 2024

Town of New Hartford

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar...

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town had not established a process to check the System for Award Management (SAM) to verify that the vendors utilized by the town are not suspended or debarred within the audit period. Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town has since established a policy and procedure to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. All vendors have since been verified and none were found to be suspended or debarred. Name of Contact Person: Dan Jerram, First Selectman, (860) 379-3389. Projected Completion Date: February 12, 2025.

View Audit 348156

Finding 530093 (2024-001)

Significant Deficiency 2024

Midland School District

AR

School Nutrition Programs Eligibility

The Midland School District will ensure all criteria and specific requirements are met for the District in processing free and reduced price meals for the District’s child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Ap...

The Midland School District will ensure all criteria and specific requirements are met for the District in processing free and reduced price meals for the District’s child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications will include the required information to be considered for free and reduced price meals.

View Audit 348148

Corrective Action Plans

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