Corrective Action Plans

Finding 396348 (2023-038)

Significant Deficiency 2023

State of Alaska

AK

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding: 2023-038 - Two of sixty Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the eligibility of the recipient. The following errors were noted: • One case did not include child support documentation in the case file. • One case was for a...

Finding: 2023-038 - Two of sixty Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the eligibility of the recipient. The following errors were noted: • One case did not include child support documentation in the case file. • One case was for a person who was part of a family who had received assistance under TANF for more than the 60 months in another state and moved to Alaska and continued to receive assistance. Questioned Costs: $7,909 Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The division intends to implement quality control and training efforts using the statewide care review teams and statewide eligibility and learning specialist (SEALS) team. The division continues to work through public health emergency (PHE) priorities and mandates, PHE unwinding, and continues to experience staffing shortages. This will likely impact the ability to immediately execute the corrective action plan. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957 Questioned Costs: $1

Finding 396339 (2023-051)

Significant Deficiency 2023

State of Alaska

AK

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding: 2023-051 - Sixty Medicaid and sixty CHIP recipients were randomly selected for eligibility testing. Auditors found inaccurate or unsupported eligibility determinations by State staff for 5 percent of Medicaid cases tested and 6 percent of CHIP cases tested. Testing revealed the following er...

Finding: 2023-051 - Sixty Medicaid and sixty CHIP recipients were randomly selected for eligibility testing. Auditors found inaccurate or unsupported eligibility determinations by State staff for 5 percent of Medicaid cases tested and 6 percent of CHIP cases tested. Testing revealed the following errors: Medicaid: • One case was ineligible for the whole year and benefits were available the whole year. • Two cases lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System for determining eligibility and benefits. CHIP: • One case’s application hasn’t been processed as of 6/30/2023 but benefits were paid during the year ended June 30, 2023. • One case was a child that had turned 19 in a previous year but benefits continued to be paid during the year ended June 30, 2023. • Two cases had unresolved help desk tickets about how to close a case, which led to the cases remaining open and benefits to be paid for one of the cases during the year ended June 30, 2023. Questioned Costs: AL 93.767: $ 167; AL 93.778: $ 960 Assistance Listing Number: 93.767; 93.775, 93.777, 93.778 Assistance Listing Title: CHIP; Medicaid Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding but not the questioned costs. CMS has notified the state that financial recoveries based on eligibility errors can only be pursued when identified by programs operating under CMS’ Payment Error Rate Measurement (PERM) program, under section 1903(u) of the Social Security Act and regulations at 42 CFR Part 431, Subpart Q. Corrective Action (corrective action planned): The division will continue to strengthen online staff development and training offerings available in the department’s electronic training portal, including courses on MAGI/CHIP Medicaid and ARIES. The agency continues to streamline the Statewide Case Review Team and the case review guidelines with the goal of increasing timeliness and accuracy. The division continues to work through public health emergency (PHE) priorities and mandates, PHE unwinding, and continues to experience staffing shortages. This will likely impact the ability to immediately execute the corrective action plan. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957 Questioned Costs: $1

Finding 396309 (2023-059)

Significant Deficiency 2023

State of Alaska

AK

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

Finding: 2023-059 – DOT&PF's Division of Program Development does not have a formal process for managing user access to its transit data management system. Questioned Costs: None Assistance Listing Number: 20.509 Assistance Listing Title: Formula Grants for Rural Areas (FGRA) Views of Responsibl...

Finding: 2023-059 – DOT&PF's Division of Program Development does not have a formal process for managing user access to its transit data management system. Questioned Costs: None Assistance Listing Number: 20.509 Assistance Listing Title: Formula Grants for Rural Areas (FGRA) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The Division of Project Delivery will develop a procedure to manage user access to the system as well as working with system programmers to automatically deactivate user accounts after a period of inactivity. Completion Date (list anticipated completion date): June 30, 2024 Agency Contact (name of person responsible for corrective action): Eric Taylor, Transportation Planner 3

View Audit 305957

Finding 396296 (2023-069)

Significant Deficiency 2023

State of Alaska

AK

Questioned Costs Allowable Costs / Cost Principles § 200.414

Finding: 2023-069 - During testing of Indirect Cost Rate calculations, one grant from the University of Alaska Southeast campus (UAS) had one instance of an incorrect indirect cost rate calculation. UAS had two different applicable rates for on-campus and off-campus activity. The campus used the on-...

Finding: 2023-069 - During testing of Indirect Cost Rate calculations, one grant from the University of Alaska Southeast campus (UAS) had one instance of an incorrect indirect cost rate calculation. UAS had two different applicable rates for on-campus and off-campus activity. The campus used the on-campus rate for both activities resulting in a higher calculated indirect cost. Questioned Costs: $1,630 Assistance Listing Number: 15.800 Assistance Listing Title: Research and Development Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The incorrect indirect cost rate has been corrected. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Julie Vigil, Budget & Grant Administration Director, 907-796-6494

View Audit 305957 Questioned Costs: $1

Finding 396286 (2023-035)

Material Weakness 2023

State of Alaska

AK

Allowable Costs / Cost Principles Special Tests & Provisions Procurement, Suspension & Debarment § 200.303

Finding: 2023-035 - Daily SNAP EBT reconciliations were not performed in FY 23. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree...

Finding: 2023-035 - Daily SNAP EBT reconciliations were not performed in FY 23. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance (DPA) plans to establish internal controls for daily reconciliation and monitoring procedures. Updating existing processes to meet requirements and documenting will be part of this initiative. Collaborating with Food Nutrition Services (FNS) is intended to confirm alignment with current SNAP requirements. Staff will undergo training on these internal control protocols once established. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396285 (2023-034)

Material Weakness 2023

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.303

Finding: 2023-034 - The amount of FY 23 SNAP benefits reported as issued by the State’s Electronic Benefit Transfer (EBT) contractor was $19,689,126 more than the amount of authorized benefits reported in data from DPA’s Eligibility Information System. Questioned Costs: AL 10.551: $19,689,126 Assi...

Finding: 2023-034 - The amount of FY 23 SNAP benefits reported as issued by the State’s Electronic Benefit Transfer (EBT) contractor was $19,689,126 more than the amount of authorized benefits reported in data from DPA’s Eligibility Information System. Questioned Costs: AL 10.551: $19,689,126 Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH does not agree with the finding. The Division performs monthly reconciliations and balancing efforts to ensure accuracy with FIS, EIS, and reporting. No discrepancies have been identified by the Division. None of the parties involved in the audit have been able to pinpoint the origin of the discrepancy described in this finding. The Divisions’ monthly reconciliation processes are rigorous, consistent, and thorough, ensuring accuracy and alignment with USDA data from AMA Bank. The reconciliation efforts encompass federal SNAP reports; FNS 388, FNS 46, and the EIS Balance Issuance report, all of which consistently reconcile. The reconciliation extends to ASAP and AMA batch values, with annual certification further validating accuracy. Monthly, the AMA raw data is meticulously balanced in the 388/46 reports, with only the PEBT and EA issuances requiring manual entry from the 292B report. With this steadfast commitment to monthly reconciliation and alignment with AMA data, we are confident in the absence of errors or discrepancies. Corrective Action (corrective action planned): N/A Completion Date (list anticipated completion date): N/A Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396284 (2023-033)

Material Weakness 2023

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.303

Finding: 2023-033 – Division of Public Assistance (DPA) management instructed staff to extend SNAP six-month certification periods after an approved waiver expired bypassing required eligibility recertifications. Furthermore, DPA continued to extend six-month certifications for consecutive periods w...

Finding: 2023-033 – Division of Public Assistance (DPA) management instructed staff to extend SNAP six-month certification periods after an approved waiver expired bypassing required eligibility recertifications. Furthermore, DPA continued to extend six-month certifications for consecutive periods without recertifying eligibility after being notified by the federal award agency that the practice was unallowable. Questioned Costs: AL 10.551: Indeterminate Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance (DPA) reintroduced recertification standard for SNAP beneficiaries. Ensuring programmed auto-closure protocols are active ensures SNAP cessation if households fail to submit recertification packets. Ceasing system-generated SNAP certification extension, the division collaborates on a corrective action plan with Food Nutrition Services (FNS) for compliant benefit recertifications. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396276 (2023-001)

Significant Deficiency 2023

City of Anaheim

CA

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Finding #2023-001 HQS Enforcement Program: Housing Choice Voucher (ALN # 14.871) Condition: During the test work for ongoing compliance with Housing Choice Voucher program requirements, it was noted that the Housing Authority failed to place abatements in the appropriate month. Corrective Action:...

Finding #2023-001 HQS Enforcement Program: Housing Choice Voucher (ALN # 14.871) Condition: During the test work for ongoing compliance with Housing Choice Voucher program requirements, it was noted that the Housing Authority failed to place abatements in the appropriate month. Corrective Action: During Fiscal Year 2022-23, several new State rent increase and tenant protection laws were required to be enforced with property owners. These laws were very unpopular with property owners and the Housing Authority was left to enforce them while trying to increase its landlord base to lease its homeless vouchers. Staff began giving an additional 30 days before abatements took effect in an attempt to improve customer service and relationships with landlords. Once this was discovered, Housing Authority Management brought this matter to staff’s attention and instructed staff to revisit the Housing Choice Voucher regulations and guidance and issued a reminder of the strict requirements governing HQS enforcement. In addition, staff will be sent to the next available certification training course to be recertified in HQS/NSPIRE. Contact Person: Kerrin Cardwell, Housing Services Manager Anticipated Completion Date: June 2024

View Audit 305946 Questioned Costs: $1

Finding 396266 (2023-001)

Significant Deficiency 2023

Altarum Institute and Subsidiaries

MI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Altarum Institute and Subsidiaries Single Audit report for the year ended December 31, 2023, and the corrective action to be completed. 2023-001 – Payroll and Fringe Ben...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Altarum Institute and Subsidiaries Single Audit report for the year ended December 31, 2023, and the corrective action to be completed. 2023-001 – Payroll and Fringe Benefit Charges Auditor Description of Condition and Effect. The Institute has self-reported one individual that was working on the research and development cluster that had impermissible time charged to the grant for salaries and fringes. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grant. Auditor Recommendation. It is our understanding that the Institute has already enhanced its practice facilitator oversight and management protocols by requiring check-in calls with participating clinics to verify practice facilitator engagement. It has also provided employees with compliant timekeeping and employee reimbursement training in 2023. Corrective Action. Altarum conducted quality assurance investigations and meetings with affected participating practices. To prevent this type of issue in the future, Altarum enhanced its practice facilitator oversight and management protocols to ensure that practice facilitators are appropriately conducting their assigned activities. This includes continuing the check-in calls with participating clinics. Altarum also provided employees with Compliant Timekeeping and Employee Expense Reimbursement training in July 2023, as well as the leadership team reiterating to the project team the importance of accurate books and records, including timekeeping and expense reporting. Altarum also launched its annual Government Contracting education module shortly thereafter, which also includes training on timekeeping and expense reporting. Lastly, Altarum took appropriate personnel actions and offered the Government a credit. Responsible Person. Tracy M. Lawyer, General Counsel and Secretary Anticipated Completion Date. 2024

View Audit 305939 Questioned Costs: $1

Finding 396216 (2023-003)

Material Weakness 2023

Wahluke School District No.73

WA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Finding ref number: 2023-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and federal wage rate requirements. Name, address, and telephone of District contact person: Gabriela Chacon (509) 932-4565 EXT 3031...

Finding ref number: 2023-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and federal wage rate requirements. Name, address, and telephone of District contact person: Gabriela Chacon (509) 932-4565 EXT 3031 411 E Saddle Mountain Drive Mattawa, WA 99349 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Wahluke School District is currently working on implementing adequate internal controls for prevailing wages We now have new staff in place, so we are currently creating internal controls over prevailing wage requirements by doing the following: 1. Policy and Procedure Documentation: Establish clear policies and procedures outlining the school district's commitment to complying with prevailing wage requirements. 2. Training and Education: Provide training to relevant staff members responsible for payroll, human resources, and project management on prevailing wage requirements. 3. Vendor and Contractor Oversight: Require contractors to provide certified payroll reports regularly, detailing wages paid to each worker on prevailing wage projects. 4. Recordkeeping and Documentation: Maintain detailed records of all labor costs associated with prevailing wage projects. This includes employee time cards, payroll records, fringe benefit payments, and any other documentation required by state law. 5. Segregation of Duties: Implement segregation of duties to prevent one individual from having sole control over the entire process. For example, separate individuals should be responsible for approving timecards, preparing payroll, and reconciling payroll records. 6. Regular Audits and Reviews: Conduct regular internal audits or reviews of payroll records to ensure compliance with prevailing wage requirements. This can help identify any discrepancies or errors that need to be addressed promptly. 7. Monitoring and Enforcement: Establish mechanisms for monitoring compliance with prevailing wage requirements.Enforce consequences for non-compliance, such as withholding payments until issues are resolved or terminating contracts with repeat offenders. 8. Communication Channels: Maintain open lines of communication with employees, contractors, and relevant government agencies regarding prevailing wage requirements. 9. External Assistance: Consider engaging external consultants or legal counsel with expertise in prevailing wage compliance to provide guidance and assistance as needed. By implementing these internal controls, Wahluke School District can help ensure that it meets its obligations under prevailing wage laws, minimizes the risk of non-compliance, and maintains transparency and accountability in its operations. The Wahluke School District has established internal controls to track expenses diligently and ensure that the claims submitted are only for allowable activities and cost. Program Directors and Building Administrators receive weekly budget reports that they review for accuracy to ensure that only allowable activities are charged to their grants. The district has also included the Grants Manager in the review and approval of requisitions and time cards. This ensures that all proposed expenditures and time worked is allowable and aligns with the grant spending plan. Anticipated date to complete the corrective action: 8/31/2024

View Audit 305858 Questioned Costs: $1

Finding 396210 (2023-001)

Material Weakness 2023

Wahluke School District No.73

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment and restricted purpose requirements. Name, address, and telephone of District contact person: Gabriela Chacon (509) 932-4565 EXT 3...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment and restricted purpose requirements. Name, address, and telephone of District contact person: Gabriela Chacon (509) 932-4565 EXT 3031 411 E Saddle Mountain Drive Mattawa, WA 99349 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Thank you for your comprehensive recommendations regarding our utilization of ECF Program funds. The district concurs with the finding. We acknowledge the importance of ensuring compliance and accountability in our use of these resources. Regarding the recommendation to collaborate with the awarding agency for audit resolution, we will promptly initiate communication to address any outstanding issues and work diligently to resolve them in accordance with regulatory requirements. Additionally, we understand the significance of establishing robust internal controls to safeguard against misuse and ensure adherence to program guidelines. We will take the following actions to strengthen our internal controls: 1. Reimbursement Requests: We will institute a thorough review process to ensure that reimbursement requests are submitted only for eligible equipment and services provided to students and staff with identified unmet need. Documentation demonstrating compliance will be meticulously maintained to facilitate transparency and accountability. 2. Inventory Management: We will enhance our inventory management practices to include all necessary elements for tracking the use of equipment and services procured with ECF Program funds. This will enable us to accurately monitor the allocation and utilization of resources, thereby mitigating the risk of mismanagement or loss. 3. Device and Connection Allocation: To align with the requirements of the ECF Program, we will strictly adhere to the provision of no more than one device per student and employee, as well as no more than one broadband connection per location. This measure will ensure equitable distribution and optimize the impact of the resources allocated. By implementing these measures, we are committed to upholding the integrity of the ECF Program and maximizing its benefits for our students and staff. We appreciate your guidance and will proactively work towards achieving full compliance with program regulations. Anticipated date to complete the corrective action: 8/31/2024

View Audit 305858 Questioned Costs: $1

Finding 396206 (2023-002)

Significant Deficiency 2023

City of Cape Coral, Florida

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

2023‐002 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury Assistance Listing Number: 21.027 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the Cit...

2023‐002 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury Assistance Listing Number: 21.027 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the City develop an internal compliance checklist that includes required reports and due dates to be maintained for tracking and record keeping purposes to assist in monitoring compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A checklist is already in place and the City will evaluate and work with the Department of Treasury for ways to overcome the technical issues encountered, and acknowledged by the Department, that restricts the filing of reports in a timely manner. Quarterly filings with the Department will continue to be closely monitored. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Crystal S. Feast, MBA, Deputy Financial Services Director Planned completion date for corrective action plan: April 25, 2024

View Audit 305842

Finding 396204 (2023-001)

Material Weakness 2023

Waldron Area Schools

MI

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

November 1, 2023 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Waldron Area School’s, Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Findin...

November 1, 2023 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Waldron Area School’s, Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Finding: 2023-001 – Activities/Costs Allowed Auditor Description of Condition and Effect: The school reimbursed employees under ESSER III without having the signed semi-annual certifications or activity reports on file. Auditor Recommendation: We recommend that the School have employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify allocation of wages. Corrective Action: The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify allocation of wages. Responsible Person: Regina Warner, Business Manager Anticipated Completion Date: June 30, 2024

View Audit 305840

Finding 396200 (2023-001)

Material Weakness 2023

Washington Maritime Blue

WA

Allowable Costs / Cost Principles

The Organization’s management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely manner. Management has developed and implemented process to engage an auditor shortly after the end of the year to ...

The Organization’s management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely manner. Management has developed and implemented process to engage an auditor shortly after the end of the year to be audited and to schedule, monitor, complete, and submit the annual audit to the Federal Audit Clearinghouse within the prescribed time.

View Audit 305837

Finding 396181 (2023-008)

Material Weakness 2023

Sullivan County Community College

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24-25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and st...

The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24-25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and staffing update will help the college provide more detail, accuracy and controls over grants. This will be accomplished by 8/31/24.

View Audit 305808

Finding 396140 (2023-005)

Material Weakness 2023

Hydaburg City School District

AK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.400

Finding 2023-005 Lack of Internal Control / Noncompliance over Subrecipient Monitoring Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: HCSD established a Subrecipient Monitoring Checklist as a monitoring tool to ensure that subrecipients are successful and complia...

Finding 2023-005 Lack of Internal Control / Noncompliance over Subrecipient Monitoring Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: HCSD established a Subrecipient Monitoring Checklist as a monitoring tool to ensure that subrecipients are successful and compliant and the subawards are used in accordance with federal statutes, regulations, and the terms and conditions of the federal and state awards. Proposed Completion Date: Fiscal Year 2024

View Audit 305718 Questioned Costs: $1

Finding 396138 (2023-004)

Material Weakness 2023

Hydaburg City School District

AK

Questioned Costs Allowable Costs / Cost Principles § 200.400

Federal Award Findings and Questioned Costs Finding 2023-004 Lack of Internal Control / Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: Management will ensure that the system o...

Federal Award Findings and Questioned Costs Finding 2023-004 Lack of Internal Control / Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: Management will ensure that the system of internal controls over cash disbursements is designed appropriately and operates effectively to ensure all transactions are coded, reviewed, and approved before payment is made. The Business manager and the Superintendent will conduct a review of claims to determine whether they are proper and valid charges. Once reviewed, all transactions will be authorized. DocuSign will be used for electronic signature approval. Accounts payable clerk will ensure that all transactions include copies of receipts for the goods or services purchased. Finally, the Finance department will work with the program directors to ensure that expenses are coded accurately and within reasonable timeframe to allow for timely submission of grant reports. Proposed Completion Date: Fiscal Year 2024

View Audit 305718 Questioned Costs: $1

Finding 396130 (2023-001)

Significant Deficiency 2023

Goodwill Industries of Michiana, Inc.

IN

Allowable Costs / Cost Principles Cash Management Significant Deficiency

CORRECTIVE ACTION PLAN April 23, 2024 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2023. Audit Period: Year Ended December 31, 2023 SIGNIFICANT DEFICIENCY FINDING – FEDERAL AWARDS 2023-001 ALLOWABLE COSTS An employee requested...

CORRECTIVE ACTION PLAN April 23, 2024 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2023. Audit Period: Year Ended December 31, 2023 SIGNIFICANT DEFICIENCY FINDING – FEDERAL AWARDS 2023-001 ALLOWABLE COSTS An employee requested expense reimbursement through payroll which was default coded to the grant. The expense was for a different grant and noted as such in the description. The unallowed cost was charged to the incorrect grant and reimbursed by the grantor. Recommendation: Management should implement a review process to ensure payroll reimbursements are accurately allocated to the correct grant for reimbursement. Action Taken: The payroll expense reimbursement process has been reviewed and steps added to ensure expenses are being charged to the correct grants. This includes reviewing the notes included in the expense reimbursement submission. Correcting entries will be made when needed to ensure expenses are charged to the correct grant. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: April 23, 2024

View Audit 305709

Finding 396119 (2023-001)

Material Weakness 2023

Mountain Park Health Center

AZ

Questioned Costs Allowable Costs / Cost Principles Reporting

Mountain Park evidenced the full spend down of period four provider relief funds through lost revenue which was tested and appropriately supported. These funds are not subject to repayment as there were no questioned costs and the organization was able to attest and comply with the terms and conditi...

Mountain Park evidenced the full spend down of period four provider relief funds through lost revenue which was tested and appropriately supported. These funds are not subject to repayment as there were no questioned costs and the organization was able to attest and comply with the terms and conditions of the funding, including demonstrating that the distributions received were used for qualifying lost revenue attributable to COVID-19. To ensure compliance in the future, Mountain Park has implemented comprehensive internal control processes to ensure that expenses covered by other programs are excluded, including documented review and approval prior to report submissions. Expected completion date: November 30, 2023 Owner: Sandra Curtice, CFO

View Audit 305697 Questioned Costs: $1

Finding 396118 (2023-003)

Significant Deficiency 2023

The Puerto Rican Cultural Center

IL

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

2023-003 - While we believe this was a legitimate cost, there was an uncommon problem due to the fact that these were charged on the company credit card instead of our normal procurement process. In the future we will make sure to use our normal procurement process. - May 31, 2024 - David Broutman C...

2023-003 - While we believe this was a legitimate cost, there was an uncommon problem due to the fact that these were charged on the company credit card instead of our normal procurement process. In the future we will make sure to use our normal procurement process. - May 31, 2024 - David Broutman CPA

View Audit 305679 Questioned Costs: $1

Finding 396062 (2023-007)

Significant Deficiency 2023

State of New Jersey

NJ

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Human Services (DHS), Central Office Payroll group will run reports biweekly to determine if any employees are on a leave without pay status greater than 10 days. This added reporting function will ensure that all DHS employees who are on a leave of absence without pay beyond 10 d...

The Department of Human Services (DHS), Central Office Payroll group will run reports biweekly to determine if any employees are on a leave without pay status greater than 10 days. This added reporting function will ensure that all DHS employees who are on a leave of absence without pay beyond 10 days have their PMIS histories updated upon each extension and return to work. COMPLETION DATE/ CONTACT PERSON March 26, 2024 Maureen Taylor (609) 292-6106 Maureen.Taylor@dhs.nj.gov

View Audit 305672 Questioned Costs: $1

Finding 396040 (2023-001)

None 2023

Stonegate Housing, Ltd.

TX

Allowable Costs / Cost Principles

Reporting views of responsible officials Concur or do not concur with this finding: Concur Agree or disagree with auditor recommendations: Agree Completion date or proposed completion date: December 31, 2024 Actions taken or planned on the finding Participate in training to assist in the develo...

Reporting views of responsible officials Concur or do not concur with this finding: Concur Agree or disagree with auditor recommendations: Agree Completion date or proposed completion date: December 31, 2024 Actions taken or planned on the finding Participate in training to assist in the development of written policies and procedures, and standards of conduct to be in compliance with 2 Code of Federal Regulations Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements and Subpart E – Cost Principles.

View Audit 305664

Finding 396027 (2023-001)

Significant Deficiency 2023

Harrisburg Area YMCA

PA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Action Taken: The Harrisbu...

Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Action Taken: The Harrisburg Area YMCA's Compliance Officer has created a tracking sheet that will allow employees to keep track of their tasks and hours as related to grant programs. The employee will sign off on each sheet.

View Audit 305627 Questioned Costs: $1

Finding 396004 (2023-004)

Material Weakness 2023

Boys and Girls Clubs of Philadelphia, Inc.

PA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.329

Out of over 182 compliance records requested, the organization was unable to provide 3 health assessments, all other requested documentation was provided. The missing health assessments were for high school students, who are not required to provide them to attend school and often do not have access ...

Out of over 182 compliance records requested, the organization was unable to provide 3 health assessments, all other requested documentation was provided. The missing health assessments were for high school students, who are not required to provide them to attend school and often do not have access to updated health assessments. We have been directed by the funding agency never to exclude these youth from participation for an inability to obtain a health assessment. BGCP has already taken steps to address these issues. The funding agency, PHMC has begun sending monthly compliance reports. Over the last three months, we have collected 42% of missing health assessments organization wide. Additionally, on our recent FY24 Admin review from PHMC, which included a full compliance report, all of our sites received overall scores of above 95%. We will continue to monitor compliance and follow-up with youth and families to complete needed items.

View Audit 305611 Questioned Costs: $1

Finding 395992 (2023-003)

Material Weakness 2023

Boys and Girls Clubs of Philadelphia, Inc.

PA

Reporting Allowable Costs / Cost Principles

Management concurs the initial Schedule of Federal Awards was prepared using the total program expenditures and not the program expenditures incurred using just the federal portion of the program funding. Unfortunately, information regarding the federal versus non-federal breakdown of awards is not...

Management concurs the initial Schedule of Federal Awards was prepared using the total program expenditures and not the program expenditures incurred using just the federal portion of the program funding. Unfortunately, information regarding the federal versus non-federal breakdown of awards is not available in initial program contracts. This information is only disclosed as part of the confirmation process. However, moving forward, management will meet quarterly to update the tracking of federal expenditures. Additionally, management will communicate with funding entities bi-annually to verify what portions of the funding are federal. Management will also work closely with the auditors to ensure funding allocations per confirmations, if different than projected, are reflected properly in the Schedule of Federal Awards.

View Audit 305611

Corrective Action Plans

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