Corrective Action Plans

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Career and Technical Education Response/Corrective Action Plan: The department agrees with this recommendation The department has developed a system to identify which subrecipients are subject to required audits and are tracking subrecipients to ensure timely submission of required audit reports a...
Career and Technical Education Response/Corrective Action Plan: The department agrees with this recommendation The department has developed a system to identify which subrecipients are subject to required audits and are tracking subrecipients to ensure timely submission of required audit reports and appropriate corrective actions. Contact Person: Wayde Sick, Director and Executive Officer and Gwen Ferderer, Finance Director Anticipated Completion Date: August 2024
Career and Technical Education Response/Corrective Action Plan: The department agrees with this recommendation The department has established a methodology for compiling and reporting financial data that is in accordance with appropriate accounting standards and principles and has corrected report...
Career and Technical Education Response/Corrective Action Plan: The department agrees with this recommendation The department has established a methodology for compiling and reporting financial data that is in accordance with appropriate accounting standards and principles and has corrected reporting obligations, and expenditures. The department has also worked directly with the Treasury Department to make sure the square footage being claimed is consistent with what they are looking for. Contact Person: Wayde Sick, Director and Executive Officer and Gwen Ferderer, Finance Director Anticipated Completion Date: August 2024
Finding 529023 (2024-015)
Significant Deficiency 2024
Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. The issue has already been corrected as stated in the finding. Contact Person: Jamie Mertz, CFO Anticipated Completion Date: The issue has already been corrected.
Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. The issue has already been corrected as stated in the finding. Contact Person: Jamie Mertz, CFO Anticipated Completion Date: The issue has already been corrected.
View Audit 346994 Questioned Costs: $1
Finding 528989 (2024-017)
Significant Deficiency 2024
Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. We have updated our grant award templates to include all required information. Contact Person: Jamie Mertz, CFO Anticipated Completion Date: This has already been implemented effective 2/1/2025.
Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. We have updated our grant award templates to include all required information. Contact Person: Jamie Mertz, CFO Anticipated Completion Date: This has already been implemented effective 2/1/2025.
Finding 528981 (2024-016)
Significant Deficiency 2024
Department of Public Instruction Response/Corrective Action Plan: DPI agrees with the finding. We have split the duties of subrecipient review among two employees. One person does the administrative functions and responses to subrecipients who have no findings. The other employee works on the ...
Department of Public Instruction Response/Corrective Action Plan: DPI agrees with the finding. We have split the duties of subrecipient review among two employees. One person does the administrative functions and responses to subrecipients who have no findings. The other employee works on the more complex audit reviews. We feel that this change along with the increase to the audit threshold and the end of the COVID related federal funding will allow us to stay in compliance of federal regulations. Contact Person: Jamie Mertz, CFO Anticipated Completion Date: This was implemented January 2, 2025
Finding 528980 (2024-014)
Significant Deficiency 2024
Department of Public Instruction Response/Corrective Action Plan: We agree with the issues identified. 1. NDDPI acknowledges the late reports in FSRS.gov from October 2022 to September 2023. As stated in the finding, the reports were initially reported, but according to the Helpdesk with FSRS.go...
Department of Public Instruction Response/Corrective Action Plan: We agree with the issues identified. 1. NDDPI acknowledges the late reports in FSRS.gov from October 2022 to September 2023. As stated in the finding, the reports were initially reported, but according to the Helpdesk with FSRS.gov, they required removal to re-submit using the corrected FAIN numbers. NDDPI administrators were not aware that the reports initially filed would be deleted from the records, versus the incorrect reports becoming labeled as inactive and saved for historical purposes. Kim Vega, Administrative Officer with NDDPI will review current archive processes and determine where changes may be needed. The FSRS website will be eliminated as the reporting application for FFATA in the Spring of 2025, and from that time forward, will be performed in the SAM.gov application. Currently, NDDPI administrators are participating in training and presentations for the test website and will continue to watch for any changes to administrative tasks. An introduction of the new website’s capabilities did address enhancing the feature for deleted reports as a part of the user’s tasks rather than the Helpdesk’s responsibility. NDDPI will continue to follow this development while in training for SAM.gov reporting. With the changes in application sites, the future enhancement in ND Foods will include an Application Programming Interface (API) for FFATA reporting. This API will provide the capability of real-time reporting, eliminate most manual tasks, increase report accuracy, and improve team member productivity and efficiency. The new website also mentions the zip code validation as an upgraded process. This process in the current system has been an intense time drain for staff members who enter FFATA by manual entry or batch upload, so improved functionality in this area is a much-needed upgrade. 2. NDDPI acknowledges the submission of the late report leading up to March 2024 as stated in item number 1. Reports for the meal claims were not reported in FSRS.gov until the FAIN numbers and programming were corrected in ND Foods, and a new Excel report was written with the corrections. Therefore, the report was not submitted within the required deadline. NDDPI Administrative officer worked with the Child Nutrition Administrative Staff Officer and NDIT programmers to correct the programming and process new reports for batch upload. 3. NDDPI acknowledges the missing reports for November and December 2023. During the transition from one claim year to the following, multiple reports must be run in ND Foods to complete the block FFATA reports. In 2023, NDDPI administrators were not aware of the overlap of claim years and how it would affect reporting, and therefore, only the current-year reports were processed. Currently, ND Foods has been upgraded to include an automated feature for FFATA reporting to include the final claims from the prior year and the new year’s claims in its reports for batch upload. Every effort was made to report both the old claim year and the new claim year in 2024. 4. NDDPI administrators have reviewed the reporting dates and the obligation date for claims in the CN block reporting, and we have agreed on the federal guidance which indicates the awards are obligated in advance will have the date of signature or acceptance at NDDPI, and the batch upload for payments made to an award will have the action or obligation date of the approval date for payment. This process will correct the reporting dates for claim payment processing (10.559, 10.555, 10.558, 10.556, 10.553) or reporting month for an obligated award (10.582) and its required obligation date. NDDPI staff members should be able to test and implement a programming change in our current reporting system in the next 2 months. If this change proves to be more intense than planned, we will wait on a quick fix until the upcoming interface upgrade with Sam.gov. We know the interfacing upgrade will require an even greater amount of time, energy, and money, and it will be a change we must complete; therefore, if the quick fix proves to be ineffective and time-consuming, the change in reporting will wait until the programming begins for the API Interface. Currently, federal officials are reporting the transfer between reporting sites will be ‘Spring of 2025’ but are not giving users a specific date. We have consolidated the coordination of FFATA reporting to a single individual rather than having each area do their own. We will prepare and implement procedures for the FFATA reporting. Contact Person: Jamie Mertz, CFO Anticipated Completion Date: June 30, 2025
Finding 528977 (2024-019)
Significant Deficiency 2024
State Treasurer’s Office Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that our grant award template did not make subrecipients aware of all required grant award information for the Mineral Leasing Act as required. The Office of State Treasurer will revie...
State Treasurer’s Office Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that our grant award template did not make subrecipients aware of all required grant award information for the Mineral Leasing Act as required. The Office of State Treasurer will review and update its grant award templates to ensure that subrecipients are made aware of all required grant award information. Contact Person: Nicole Krivoruchka, Director of Finance Anticipated Completion Date: December 31, 2025
Finding 528974 (2024-018)
Significant Deficiency 2024
Office of Management and Budget Response/Corrective Action Plan: The Office of Management and Budget agrees with this finding. OMB agrees but will continue federal reporting based on the timing of reimbursement of expenditures to other state agencies for the duration of the SLFRF reporting perio...
Office of Management and Budget Response/Corrective Action Plan: The Office of Management and Budget agrees with this finding. OMB agrees but will continue federal reporting based on the timing of reimbursement of expenditures to other state agencies for the duration of the SLFRF reporting period. OMB will ensure all expenditures of SFLRF funding are accurately included in the reports based on the period of reimbursement. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state’s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the Federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. To better track OMB expenditures of SLFRF moneys, which is a separate process from the reimbursement of other agencies, OMB will run specific expense reports for OMB agency expenditures to ensure all SLFRF expenses are reported in the proper period. Contact Person: Elizabeth Roger, Account Budget Specialist Anticipated Completion Date: December 2026
2024-001 – Financial Statement Finding Type of Finding: Financial Statement Finding – Material Weakness in Internal Control over Financial Reporting Recommendation: Design, implement, and adhere to a monthly financial close process, including assignment of reconciliation duties and secondary rev...
2024-001 – Financial Statement Finding Type of Finding: Financial Statement Finding – Material Weakness in Internal Control over Financial Reporting Recommendation: Design, implement, and adhere to a monthly financial close process, including assignment of reconciliation duties and secondary reviews. Planned Corrective Action: Management has formalized a monthly closing process with input from a newly hired Internal Auditor and the Treasurer of the Board of Directors. Each step has a responsible party and a reviewing party. We are documenting the completion of each step and will close the books at the completion of the monthly process. We have added several items that were previously completed annually to the monthly process as well. We will present the results of the monthly close to the Board of Directors and adapt the process as needed to ensure timely recording of all relevant transactions. 2024-002 – Compliance Finding Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: New Jersey Department of Children and Families Federal Program Name: Community-Based Child Abuse Prevention - ARP Assistance Listing Number: 93.590 Type of Finding: Compliance Finding – Material Weakness in Internal Control over Compliance and on Compliance Recommendation: Revise the Organization’s existing procurement policy to align the procurement methods used by the Organization to those required by the Uniform Guidance and establish procedures for documenting the verification of suspension and debarment prior to entering into a covered transaction with a vendor. Planned Corrective Action: The Organization has updated its procurement policy to make documentation requirements clearer. The policy has also been streamlined to simplify the guidance while making sure that our policy is stricter than the requirements of the Uniform Guidance and funders that we operate under. For example, all requests over $5,000 require 3 quotes. The policy also adds requirements that we continue to check suspension and debarment when needed, but adds clearer requirements for the documentation of this step. We have also created sperate policies for our separate entities to better align with the requirements of each. The initial vendor packet which is required for all new vendors was also updated to align with the recommendations. We performed an in-depth review of every vendor to ensure they meet the requirements and have updated our vendor list. We will continue to review every vendor for suspension and debarment on an annual basis in addition to when it is required by the individual transaction. If there are any questions about this corrective action plan, please contact Frank Bockowski, Chief Financial Officer, at frank.bockowski@ycs.org
Contact Person Neil Breidenbach Planned Corrective Action The District will create and approve a procurement policy that adheres to state and local regulations as well as 2 CFR Part 200.317 through 200.327. Planned Completion Date December 31, 2025.
Contact Person Neil Breidenbach Planned Corrective Action The District will create and approve a procurement policy that adheres to state and local regulations as well as 2 CFR Part 200.317 through 200.327. Planned Completion Date December 31, 2025.
Finding 528970 (2024-002)
Significant Deficiency 2024
Diane R Murray, FCMA IMS II & Pam Midgett, AMA IMS II Perquimans County Department of Social Services unit will continue to 2nd party cases monthly, randomly review: (1) workers online data and continue to train on the importance of pulling current and accurate information from the online data syst...
Diane R Murray, FCMA IMS II & Pam Midgett, AMA IMS II Perquimans County Department of Social Services unit will continue to 2nd party cases monthly, randomly review: (1) workers online data and continue to train on the importance of pulling current and accurate information from the online data system; (2) workers resource calculations and procedures for countable resources; (3) workers notices that have been sent and documentation of the compliance with Medicaid procedures and policies. (1) IMS Murray and Midgett have implemented a checklist on the review form to ensure proper checking of information and documentation. IMS Murray and Midgett will implement a Unit Training to emphasize the importance of Proper documentation, Household composition, Budgeting and Online matches (incl. TWN, AVS & online data) Power point presentation to illustrate the importance of the information the county utilizes from the online and Work Number systems. (2) IMS will implement training with power point to explain the proper procedures for documentation of the value of the resource and the resources that are counted. (3) IMS will implement training with a Power Point and question and answer session to demonstrate the proper notices and detailed documentation of notices to be sent. (1) Power point to be presented to unit at the January 31, 2025, (2) Training to be completed February 7, 2025, (3) Training to be completed February 24, 2025.
2024-001 Eligibility Material Weakness/Material Noncompliance CFDA#:14.850 – Public Housing Operating Fund This finding was corrected as of June 30, 2024. Tenants were reimbursed for their excess rental payments during the fiscal year ending June 30, 2024. In addition, a policy was established to re...
2024-001 Eligibility Material Weakness/Material Noncompliance CFDA#:14.850 – Public Housing Operating Fund This finding was corrected as of June 30, 2024. Tenants were reimbursed for their excess rental payments during the fiscal year ending June 30, 2024. In addition, a policy was established to review the utility allowances for the Public Housing program every January and to review the Section 8 program every October. The Comptroller, Jennifer Yager, confirms that this new policy was in place effective June 30, 2024 and that tenants were reimbursed for the excess rental payments as of June 30, 2024. Jennifer can be reached at 203-596-2640.
View Audit 346975 Questioned Costs: $1
FINDING 2024-003 Finding Subject: Summary of Finding: Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Federal Agency: Department of Education Federal Programs: Special Education Grants to States; COVID-19 - Special Education Grants to States; Special Education Pr...
FINDING 2024-003 Finding Subject: Summary of Finding: Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Federal Agency: Department of Education Federal Programs: Special Education Grants to States; COVID-19 - Special Education Grants to States; Special Education Preschool Grants; COVID-19 - Special Education Preschool Grants Assistance Listings Numbers: 84.027; 84.173 Federal Award Numbers and Years (or Other Identifying Numbers): 22611-042-ARP; 22619-042-ARP Pass-Through Entity: Indiana Department of Education Compliance Requirement(s): Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Dawn Mason, Business Manager, DeKalb Co. Eastern CSD Contact Phone Number and Email Address: 260-868-2125 Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The expenditures referenced in the finding were expended from the American Rescue Plan Special Education grant funds which were fully expended during the audit period. All future expenditures triggering procurement and suspension and debarment requirements will include implementing the following procurement policies. Reference Procurement Standards 2 CFR 200.318 Districts may not enter into contracts with entities that have been suspended or debarred from participating in contracts with federal funds. For contracts over $25,000, districts must verify a contractor is not excluded or disqualified. Contractors must be verified in one of three ways: 1. Checking the System for Award Management (SAM) (www.SAM.gov) 2. Collecting a certificate from that contractor. 3. Adding a clause or condition to the covered transaction with that contractor. (Recommended) **Proper verification and documentation must be sent to the LEA for audit purposes. INDIANA STATE BOARD OF ACCOUNTS 32 3326 CR 427, Waterloo, IN 46793 p 260-920-1011 f 260-837-7767 Steven E. Teders, Ed.S., Superintendent Loraine K. Vaughn, Ed.S., Assistant Superintendent Mark W. Rohm, Chief Financial and Operations Officer Personalized Pathways for Success Methods of Procurement Where specific EDGAR/UG thresholds apply, Districts must meet baseline requirements for procurement. If State or local rules have more restrictive thresholds, the most restrictive rule must be followed. Informal Procurement Procedures 1. Micro-purchase (0-$50,000) Dekalb County Eastern CSD has self-certified micro-purchases for up to $50,000 Micro-purchases may be awarded without soliciting competitive quotes if the district considers the price to be reasonable. Quotes must be attached to the invoice/checks for proper documentation and retained by the LEA. 2. Small Purchase ($50,000 – $150,000) Three quotes are required prior to purchase unless the purchase comes from a “Sole Source” vendor. Small purchases are required to be ordered under a purchase order unless in an emergency. Additional quotes must be presented along with the purchase order prior to being approved by the LEA. Formal Procurement Procedures 1. Sealed Bids (above $150,000) Bids must be solicited from an adequate number of suppliers, providing them with sufficient response time prior to the opening of the bids. Proper advertisement and procedures must be followed per IC 5-22 and corresponding documentation must be presented to the LEA prior to any final approval or purchases being made. 2. Competitive Proposals (above $150,000) The Request for Proposal method is used for procurements in which factors other than cost play a significant role. Per IC 5-22-9, when a purchasing agent makes a written determination that the use of competitive sealed bidding is either not practicable or not advantageous to the governmental body, the purchasing agent may award a contract using this procedure instead of competitive sealed bidding. This provides a formal process for the procurement of goods and/or services for which price is not the sole factor in the selection of a vendor or vendors. Proper advertisement and procedures must be followed per IC 5-22 and corresponding documentation must be presented to the LEA prior to any final approval or purchases being made. Noncompetitive (Sole Source) All sole source procurements require adequate written justification and must be attached to the corresponding purchase order or payment. Anticipated Completion Date: All expenditures initiated after March 12, 2025
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying N...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Finding: Material Weakness Context: During the grant period, the School Corporation expended a total of $5,803,458 in Economic Stabilization Funds (ESSER) for a building project. Although this project was included in the School Corporation's capital asset records, it was recorded at the estimated total project cost of $6,256,000 in a prior audit period prior to these costs being expended. In addition, the School Corporation did not designate the amount of the project that was paid with federal grant funds, complete an inventory in the two-year audit period, or record expenditures and report budgeted amounts in the proper object code. Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will reach out to Asset Controls to have them fix the expended amount of $5,803,458 to reflect on our reports. The School Corporation will also have Asset Controls itemize which project was paid for with federal grant funds to reflect our reports. The School Corporation will put into place the following schedule to update our inventory to stay in compliance with state and federal requirements. The School Corporation will have Asset Controls or the Director of Operations physically count the inventory of capital assets on even year audits. During the odd year audits, the School Corporation will have Asset Controls or the Director of Operations perform a perpetual count. Anticipated Completion Date: 06/30/2025
Recommendation - We recommend that the Administrative Offices review all reimbursement requests submitted to the Louisiana Governor’s Office of Homeland Security and Emergency Preparedness and return funding received in error back to the State of Louisiana.
Recommendation - We recommend that the Administrative Offices review all reimbursement requests submitted to the Louisiana Governor’s Office of Homeland Security and Emergency Preparedness and return funding received in error back to the State of Louisiana.
View Audit 346950 Questioned Costs: $1
Management’s Response - The Administrative Offices will work with its third party consultant to review reimbursement requests submitted for Hurricane Ida to the Louisiana Governor’s Office of Homeland Security and Emergency Preparedness and return funding received in error back to the State of Louis...
Management’s Response - The Administrative Offices will work with its third party consultant to review reimbursement requests submitted for Hurricane Ida to the Louisiana Governor’s Office of Homeland Security and Emergency Preparedness and return funding received in error back to the State of Louisiana.
View Audit 346950 Questioned Costs: $1
Contact Person Responsible for the Corrections - Director of Accounting.
Contact Person Responsible for the Corrections - Director of Accounting.
View Audit 346950 Questioned Costs: $1
Anticipated Completion Date - April 30, 2025.
Anticipated Completion Date - April 30, 2025.
View Audit 346950 Questioned Costs: $1
Finding 528957 (2024-003)
Significant Deficiency 2024
Gabriel Linares, Director of Community Development, will enhance the department’s policy/desk procedure to ensure timely filing of the CAPER and Section 15011 reports starting Quarter Four, FY2024 -25. Personnel Responsible for Implementation: Gabriel Linares Position of Responsible Personnel: Dir...
Gabriel Linares, Director of Community Development, will enhance the department’s policy/desk procedure to ensure timely filing of the CAPER and Section 15011 reports starting Quarter Four, FY2024 -25. Personnel Responsible for Implementation: Gabriel Linares Position of Responsible Personnel: Director of Community Development Expected Date of Implementation: June 30, 2025
Finding 528956 (2024-002)
Significant Deficiency 2024
Gabriel Linares, Director of Community Development, will enhance the department’s HOME assistance rules to ensure the value of the HOME-assisted property after rehabilitation will not exceed 95 percent of the median purchase price for the area starting Quarter 4, FY2024 -25. Personnel Responsible ...
Gabriel Linares, Director of Community Development, will enhance the department’s HOME assistance rules to ensure the value of the HOME-assisted property after rehabilitation will not exceed 95 percent of the median purchase price for the area starting Quarter 4, FY2024 -25. Personnel Responsible for Implementation: Gabriel Linares Position of Responsible Personnel: Director of Community Development Expected Date of Implementation: June 30, 2025
View Audit 346949 Questioned Costs: $1
Finding 528955 (2024-001)
Significant Deficiency 2024
Former City Manager Ernie Hernandez has instructed department heads and grant analysts to enhance the City’s practice in the suspension/debarment verification process starting Quarter 4, FY2023 -24. However, the two service providers noted for not having proper debarment search in the current fiscal...
Former City Manager Ernie Hernandez has instructed department heads and grant analysts to enhance the City’s practice in the suspension/debarment verification process starting Quarter 4, FY2023 -24. However, the two service providers noted for not having proper debarment search in the current fiscal year 2023-24 Single Audit were MiSalud, a healthcare service provider, which normally does not warrant a search, and Tanner, whose service was acquired by the City prior to the previous year’s audit. Julian Lee, Interim City Manager, will ensure staff better adhering to the Uniform Guidance in the suspension/debarment verification process. For existing vendors that the City has not verified debarment or for vendors who do not register with SAM.gov, the City would accomplish the verification by (1) collecting a certification from the entity, or (2) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Personnel Responsible for Implementation: Julian Lee Position of Responsible Personnel: Interim City Manager Expected Date of Implementation: March 31, 2026
Finding 528951 (2024-001)
Significant Deficiency 2024
1. The District has consulted with the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) for guidance and technical assistance. 2. Per CNU guidance, the District is in the process of submitting an amended claim for October 2023 to correct the $552 discrepanc...
1. The District has consulted with the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) for guidance and technical assistance. 2. Per CNU guidance, the District is in the process of submitting an amended claim for October 2023 to correct the $552 discrepancy. We anticipate acceptance of this claim, resolving the issue. 3. The District has fully implemented the required CEP compliance procedures and has trained personnel to ensure future claims adhere to federal and state regulations. 4. Standard Operating Procedures (SOP) for the Child Nutrition Program have been updated to prevent recurrence of this issue. The Earle School District is committed to ensuring full compliance with all federal and state regulations regarding Child Nutrition reimbursement claims. We appreciate the guidance provided by DESE, CNU and will continue to implement measures that strengthen our oversight and accountability.
View Audit 346946 Questioned Costs: $1
Finding 2024-004 Reporting – Noncompliance and Significant Deficiency in Internal Control Over Compliance Corrective Action Plan This occurrence was due to a change in management and the error was corrected when it was identified. Since then, all the documentation was submitted within parameters of ...
Finding 2024-004 Reporting – Noncompliance and Significant Deficiency in Internal Control Over Compliance Corrective Action Plan This occurrence was due to a change in management and the error was corrected when it was identified. Since then, all the documentation was submitted within parameters of the grant. Expected Completion Date 12/21/2023
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