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Corrective Action Plans

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Finding 520233 (2024-009)
Significant Deficiency 2024
City of Albuquerque
NM
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
The City concurs with the finding. The City's Grant Administrator will work with the Department of Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital expenditure options and demonstrate the superiority of the chosen capital proje...
The City concurs with the finding. The City's Grant Administrator will work with the Department of Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital expenditure options and demonstrate the superiority of the chosen capital project in the final written justifications.
View Audit 339863
Finding 520229 (2024-004)
Material Weakness 2024
Covington Community School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U200013 Pass-Through Entity: Indiana Departmen...
Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Context: The School Corporation expended $82,286 on building renovations during the period under audit which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Contact Person Responsible for Corrective Action: Vicki Jones Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All capital assets will be included in the AFR each year and verified with a sign-off by the Superintendent. Anticipated Completion Date: July 2025
View Audit 339860
Finding 520227 (2024-003)
Material Weakness 2024
Covington Community School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($347,59...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($347,591 and $337,851 respectively) did not agree to the underlying expenditure records ($135,355 and $159,811 respectively). Additionally, we noted that the ESSER II amount reported on the Year 4 report ($233,093) did not agree to the underlying expenditure records ($267,310) of the School Corporation. Contact Person Responsible for Corrective Action: Vicki Jones Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Annual report data will be submitted with the requested information and will be verified with a sign-off by the Superintendent. Anticipated Completion Date: July 2025
View Audit 339860
Finding 520226 (2024-001)
Material Weakness 2024
Metro United Way, Inc.
KY
Finding: Subsequent to the issuance of the audited financial statements for the year ended April 30, 2024, it was discovered that the Organization recorded pledges, receivables, and revenue for certain donors based on estimates calculated by the Organization, rather than formal commitments, which is...
Finding: Subsequent to the issuance of the audited financial statements for the year ended April 30, 2024, it was discovered that the Organization recorded pledges, receivables, and revenue for certain donors based on estimates calculated by the Organization, rather than formal commitments, which is not in accordance with the requirements of U.S. GAAP. Corrective Actions Taken or Planned: Metro United Way will record donor pledges receivable and their related revenue only if there is sufficient evidence in the form of verifiable documentation that a promise to give has been made and received. Client Responsible Party(s): Sandra Watson, Director, Revenue Processing, Phillip Bond, Chief Financial Officer. Completion Date: Corrective action plan was implemented during the fiscal year ending April 30, 2024.
View Audit 339791
Wesley Homes, Inc.
GA
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has...
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has already corrected the issue and funds have been deposited to the security deposit cash account to fully cover the liability.
View Audit 339779
Asbury Harris, Llc, A Division of Wesley Homes, Inc.
GA
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has...
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has already corrected the issue and funds have been deposited to the security deposit cash account to fully cover the liability.
View Audit 339777
Finding 520219 (2024-001)
Material Weakness 2024
The University of Vermont Health Network INC
VT
Reporting § 200.303
Finding 2024-001 – Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Information on the Federal Program: Assistance Listing Number: 97.036 Assistance Listing Title: COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) View...
Finding 2024-001 – Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Information on the Federal Program: Assistance Listing Number: 97.036 Assistance Listing Title: COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) Views of Responsible Officials and Planned Corrective Action: Management has updated internal controls for the review and approval of the SEFA. Outlier projects (unique grant projects that aren’t recorded in the grant recording system) are reviewed for Uniform Guidance reporting based on program-specific guidance. Once complete, another member of management reviews the SEFA and general ledger details for accuracy. When questions arise, discussion will occur to ensure accuracy in the amounts reported on the SEFA. Person responsible: Paul DeDominicas Network Director of Grant Office Anticipated completion date: 09/30/2025
View Audit 339776
Finding 520216 (2024-001)
Material Weakness 2024
Tri-County School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During sample testing of 60 students for eligibility, we noted 7 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper appl...
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During sample testing of 60 students for eligibility, we noted 7 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action: Mr. Patrick Culp Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Of note, this is a new finding as we have never experienced this problem before. For this audit period, the Tri-County Food Service Director suffered a serious foot injury, requiring her to miss an extended period of time. When the accident with the Food Service Director occurred, one of the first actions the corporation took was to contact IDOE about our situation. The IDOE was aware how the review the process would look during that time. While the Food Service Director was recovering, student eligibility was not reviewed properly. Description of Corrective Action Plan: The Tri-County School Corporation food service director will complete all initial reviews of student eligibility. The initial review will be for both electronic and paper applications. Once the initial review is complete, the Tri-County central office secretary will complete a second review. The secretary works in a different building and does not have a role in eligibility determinations. Anticipated Completion Date: Our corrective action plan began in August 2024, upon the return of our food service director, and this is the plan moving forward.
View Audit 339770
Susquehanna Township School District
PA
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.324 § 200.403
Susquehanna Township School District respectfully submits the following corrective action plan for the year ended June 30, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule: A. ...
Susquehanna Township School District respectfully submits the following corrective action plan for the year ended June 30, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule: A. Compliance Findings Finding 2024-001: Procurement Federal Agency: U.S. Department of Education Pass-through agency: Pennsylvania Department of Education Assistance Listing Number: 84.425 Education Stabilization Fund; 84.027 IDEA Recommendation: The Subrecipient must implement procedures to fully comply with Uniform Guidance Procurement requirements. View of Responsible Officials and Corrective Action Planned: The District will require all payments to have either a purchase order or request for payment form completed. The Accounts Payable Coordinator is responsible for ensuring the form is signed for all disbursements. For the particular item cited by our monitors the Superintendent and Business Manager signed off on the invoice instead of a request for payment form. The District Accountant / Business Office Manager discussed with the Accounts Payable Coordinator that going forward this is insufficient. All payments must have either a purchase order or request for payment form. The District Accountant / Business Office Manager reviews backup documentation for check disbursements. During their review if any payments are discovered to be missing a purchase order or request for payment form, he will notify the Accounts Payable Coordinator to complete the form. This is effective immediately. The District has also reviewed the applicable Uniform Guidance Procurement requirements and has developed an electronic procurement process that all staff member making the purchase with federal funds, must complete a form prior to the procurement being made. Then the Business Manager approves the form. There is a box to check if the procurement is a sole source. If this is checked the Business Manager will require justification. This process was presented by the Business Office to Leadership Personnel on 5/9/24 and is effective now. Person Responsible: Oslwen C. Anderson, Jr., Business Manager OCA Completion Date: June 30, 2024
View Audit 339765
Four Rivers Community School, Inc.
OR
The School will review the current process and implement enhanced procedures to ensure staff consistently document their review of certified payrolls, ensuring compliance with prevailing wage requirements.
The School will review the current process and implement enhanced procedures to ensure staff consistently document their review of certified payrolls, ensuring compliance with prevailing wage requirements.
View Audit 339757
Finding 520183 (2024-004)
Material Weakness 2024
Johnsonburg Area School District
PA
Internal Control / Segregation of Duties
Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribu...
Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribution of payroll and vendor checks; and bank reconciliations. These duties could be enhanced by having the individual responsible for the preparation of bank reconciliations compare the reconciled bank balances to the District’s general ledger software on a monthly basis, as currently reconciliations are compared against manual worksheets. In addition, we recommend that the individual responsible for opening mail also maintain a cash receipts log, with someone independent of the cash receipts function reconciling the log to the general ledger and bank statements at certain times during the year. For mitigating controls over the District’s payroll, the District should consider having the Superintendent review a monthly change report showing any changes in pay rates or employees. Finally, for controls over cash disbursements, the Board should account for the sequence of checks for each disbursement register to ensure that all checks are being reviewed. In addition a report should be generated that documents any new vendors added to the payable module. This report could be approved monthly by the Superintendent. School District’s Response: Linda Benson, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outlined above for the year ending June 30, 2025.
View Audit 339753
Finding 520169 (2024-003)
Material Weakness 2024
Johnsonburg Area School District
PA
Internal Control / Segregation of Duties
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both ...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: Linda Benson, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2025 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.
View Audit 339753
Finding 520161 (2024-002)
Significant Deficiency 2024
Tri-City Healthcare District
CA
HUD Housing Programs Cash Management Reporting
Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting Ja...
Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting January 2024, all financial reports were filed on time. Person Responsible for Corrective Action: Anh Nguyen, Controller Anticipated Completion Date: June 30, 2025
View Audit 339746
Finding 520156 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Bluefield
WV
HUD Housing Programs Subrecipient Monitoring Eligibility
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
View Audit 339710
West End Day Nursery of New Bedford, Inc.
MA
Allowable Costs / Cost Principles § 200.516
Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
View Audit 339703
Finding 520139 (2024-003)
Significant Deficiency 2024
Phillips Fundamental Learning Center, Inc.
KS
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
2024-003 Segregation of Duties: Internal Control Finding - Allowable costs and related activities made electronically were made without documented approval in 3 out of 51 transactions. Corrective Action Plan – Internal controls over electronic payments have been established and documented to ensur...
2024-003 Segregation of Duties: Internal Control Finding - Allowable costs and related activities made electronically were made without documented approval in 3 out of 51 transactions. Corrective Action Plan – Internal controls over electronic payments have been established and documented to ensure appropriate segregation of duties. Ginny Willey, Human Resource Director, will verify the invoice tied to the ACH Disbursement matches the bank statement each month, and initial the bank statement and invoice once this is verified. Documentation of this approval will be maintained with the invoice and bank statement. Implementation Date of Corrective Action Plan - January 5, 2024
View Audit 339701
Finding 520134 (2024-002)
Significant Deficiency 2024
Community Leaders Advocating Student Success, Inc.
LA
School Nutrition Programs
Planned Corrective Action: Management will review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds. Person(s) Responsible: Kelly S. Batiste, CEO/Principal Estimated Completion Date: June 30, 2025
Planned Corrective Action: Management will review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds. Person(s) Responsible: Kelly S. Batiste, CEO/Principal Estimated Completion Date: June 30, 2025
View Audit 339693
Finding 520100 (2024-002)
Material Weakness 2024
Hood River County
OR
Questioned Costs Procurement, Suspension & Debarment § 200.320
RESPONSIBLE OFFICIAL: SHERI PATTERSON, BUDGET & FINANCE DIRECTOR Management understands that Hood River County, as a Federal Grant recipient and a public servant, should follow formal procurement methods. The policies are in place for the County. Updates will be made in 2025 to strengthen these poli...
RESPONSIBLE OFFICIAL: SHERI PATTERSON, BUDGET & FINANCE DIRECTOR Management understands that Hood River County, as a Federal Grant recipient and a public servant, should follow formal procurement methods. The policies are in place for the County. Updates will be made in 2025 to strengthen these policies. Management will work to enforce these policies through all departments and divisions.
View Audit 339675 Questioned Costs: $1
Finding 520099 (2024-001)
Significant Deficiency 2024
Halifax County, North Carolina
NC
Allowable Costs / Cost Principles Reporting Cash Management
2024-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing control...
2024-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30, 2025
View Audit 339672
Finding 520095 (2024-001)
Significant Deficiency 2024
Lowndes County Board of Health
GA
Eligibility Internal Control / Segregation of Duties
Corrective Action Plan: Immediate action for correcting the error was taken August 29, 2024. The error occurred when the WIC Program Assistant entered income in the GA-WIC system. The correct income amounts were entered in GA-WIC for the required four weeks of pay, however, the GA-WIC system default...
Corrective Action Plan: Immediate action for correcting the error was taken August 29, 2024. The error occurred when the WIC Program Assistant entered income in the GA-WIC system. The correct income amounts were entered in GA-WIC for the required four weeks of pay, however, the GA-WIC system defaults to five rows for income entries and the WIC Program Assistant failed to remove the fifth row. This oversight resulted in GA-WIC producing an incorrect income calculation. The error was brought to the attention of the WIC Program Assistant. The employee was knowledgeable of the requirement to remove the fifth row and acknowledged the error. The WIC participant was contacted, informed of the error, and was issued a Notice of Termination. Record reviews, including income eligibility, are monitored by district WIC staff in clinic reviews at least annually. An email was sent to GA WIC requesting a system change to decrease the default income rows and allow staff to add rows as needed. Anticipated Completion Date: Completed August 29, 2024.
View Audit 339664
City of Charleston, West Virginia
WV
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
Finding 2024-003 Allowability-Payroll: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintai...
Finding 2024-003 Allowability-Payroll: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” 2 CFR 200.430 (g)(1) states, “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must : (i) Be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the recipient or subrecipient; (iii) Reasonably reflect the total activity for which the employee is compensated by the recipient or subrecipient, not exceeding 100 percent of compensated activities (for IHES, this the is the IBS); (iv) Encompass federally-assisted and all other activities compensated by the recipient or subrecipient on an integrated basis but may include the use of subsidiary records as defined in the recipients written policy; (v) comply established accounting policies and procedures of the recipient or subrecipient (See paragraph (i)(1)(ii) of this section for treatment of incidental work for IHES.); and (vi) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than on Federal ward; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. 2 CFR 200.403 indicates that costs must “be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity” and must be “adequately documented”. Responsible Parties: The City Auditor will work with the Mayor’s Office of Economic and Community Development to enhance the policies and procedures in place to ensure that expenditures charged to the federal awards are properly reviewed and supported.
View Audit 339617 Questioned Costs: $1
Finding 520089 (2024-002)
Significant Deficiency 2024
City of Charleston, West Virginia
WV
Internal Control / Segregation of Duties § 200.303
Finding 2024-002 Internal Control Documentation: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish a...
Finding 2024-002 Internal Control Documentation: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Responsible Parties: The City Auditor will work with the Mayor’s Office of Economic and Community Development to enhance the policies and procedures in place to ensure that documentation of review and approvals are maintained as evidence of controls with the specified requirements.
View Audit 339617
Finding 520086 (2024-003)
Material Weakness 2024
St. Martin Parish School Board
LA
Questioned Costs
The School Board will implement policies and procedures to ensure that grant expenditures are paid after the goods/services are received. CFO Casey V. Broussard is responsible for the plan. This plan will be implemented immediately.
The School Board will implement policies and procedures to ensure that grant expenditures are paid after the goods/services are received. CFO Casey V. Broussard is responsible for the plan. This plan will be implemented immediately.
View Audit 339601 Questioned Costs: $1
Finding 520070 (2024-001)
Significant Deficiency 2024
Wilson County, North Carolina
NC
Special Tests & Provisions Significant Deficiency
Corrective Action Plan CY Findings: 2024 -001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services, Division of Social Services Program Name: DSS Crosscutting (State) Supplemental Nutrition Assistance Program AL#10.561 CY Finding 2024-001 Signi...
Corrective Action Plan CY Findings: 2024 -001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services, Division of Social Services Program Name: DSS Crosscutting (State) Supplemental Nutrition Assistance Program AL#10.561 CY Finding 2024-001 Significant Deficiency over Internal Controls Name of Contact Person: Melissa McDaniels, SIU Supervisor Corrective Action/Management’s Response: Our prior process for completing the DSS-1682 was not fully aligned with federal policy and guidelines. During the audit a DSS-1682 form with a February date of discovery entered into NC Fast was found unsigned by supervisor. This form was reviewed and approved by the new supervisor in July when brought to her attention. Prior to completing the approval, clarity was sought from our state partner. Guidance was provided to SIU Supervisor (Melissa McDaniels) concerning processing the DSS-1682 accurately according to policy 800.06 D.7(Katie White 7/19/24). Program staff (SIU) was retrained on the DSS-1682. A reminder of state policy and the proper way to complete DSS-1682 was sent to staff on 8/9/2024 by SIU Supervisor Melissa McDaniels. These measures are in place to prevent future errors with the DSS-1682 form. Prior supervisors of SIU (Jessica Murphy and Kathy Alston) were asked to provide training to the new supervisor and Business Officer to ensure all agency practices align with DSS policy. All SIU dates of Discovery are being reviewed and verified by staff when completing 2nd reviews. Proposed Completion Date: 8/9/2024
View Audit 339573
Finding 520055 (2024-001)
Significant Deficiency 2024
Champaign-Urbana Mass Transit District
IL
Reporting Matching / Level of Effort / Earmarking § 200.303
We have reviewed the control procedures around preparation and review of the schedule of expenditures of federal awards (SEFA) and implemented an independent review of the assistance listing numbers (ALN} per the grant agreements in the initial review of the SEFA. The improved procedures will provid...
We have reviewed the control procedures around preparation and review of the schedule of expenditures of federal awards (SEFA) and implemented an independent review of the assistance listing numbers (ALN} per the grant agreements in the initial review of the SEFA. The improved procedures will provide the needed structure to fulfill management's responsibility to accurately report the grantor agency/ pass-through grantor, assistance listing number, federal program name and number, and expenditures. Identification of major programs, utilizing the guidelines in the Office of Management and Budget's (0MB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance} are the responsibility of the auditor.
View Audit 339560
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