May 14, 2024
CORRECTIVE ACTION PLAN
Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education
The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2023.
Name and address of independent public accounting firm:
Powers & Sullivan, LLC
100 Quannapowitt Parkway, Suite 101
Wakefield, MA 01880
Audit period: July 1, 2022 through June 30, 2023
The following findings from the June 30, 2023, schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.
2023-001: Document Policies and Procedures Over Federal Awards (Significant Deficiency)
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action
Management agrees with this finding and is actively in the process of resolving this issue. This issue will be resolved by the end of FY24. The District has been working with Clifton Larson Allen LLP to draft policies and procedures for the District.
If the Oversight Agency has questions regarding this plan, please call Bill Runey at 508-252-5000.
Sincerely yours,
Bill Runey
Superintendent