Corrective Action Plans

Finding 403291 (2023-001)

Significant Deficiency 2023

DC

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Human Services (DHS) concurs with the finding. DHS will ensure that managers memorialize leave and overtime requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Huma...

The Department of Human Services (DHS) concurs with the finding. DHS will ensure that managers memorialize leave and overtime requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Human Resources Officer Estimated Completion Date - July 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403270 (2023-001)

None 2023

Pentucket Regional School District

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Pentucket Regional School District respectfully submits the Following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, sch...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Pentucket Regional School District respectfully submits the Following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States Federal Assistance Listing No. 84.027 Special Education Preschool Grants Federal Assistance Listing No. 84.173 2023-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance – Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Special Education Cluster grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The District does not utilize semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. Context: The District did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The District has not complied with the federal and state time and effort reporting requirements. Cause: Management has established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. The written guidelines and procedures outlined by management are not being followed as designed. Questioned Costs: Total payroll costs charged to the grant in 2023 totaled $703,789, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $117,345 for 61 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: Recommendation: The District should follow their written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began designing the form used for time and effort reporting related to special education grants, and the School District will begin issuing and collecting the forms for the special education grant for 2024, and future periods. If the Oversight Agency has questions regarding this plan, please call Suzanne Wallace, School Business Manager, at 978-346-7424, extension 126. Sincerely yours, Suzanne Wallace School Business Manager Pentucket Regional School District

View Audit 310445 Questioned Costs: $1

Finding 403233 (2023-005)

Significant Deficiency 2023

Chief Dull Knife College

MT

Allowable Costs / Cost Principles

Allowability of Expenditures: Chief Dull Knife College has reviewed and updated the policies for expenditures and will continue to review, scrutinize and calculate all expenditure requests to eliminate any expenditures being paid without proper support or inaccurately added totals. All departments ...

Allowability of Expenditures: Chief Dull Knife College has reviewed and updated the policies for expenditures and will continue to review, scrutinize and calculate all expenditure requests to eliminate any expenditures being paid without proper support or inaccurately added totals. All departments have been made aware of the policies and procedures.

View Audit 310397

Finding 403212 (2023-001)

Material Weakness 2023

Houston County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federa...

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Kerry Bedsole, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective October 1, 2023, stating that the Chief School Financial Officer, Kerry Bedsole, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 310378 Questioned Costs: $1

Finding 403177 (2023-101)

None 2023

Valley Health Systems, Inc.

MA

Allowable Costs / Cost Principles Cash Management

Unallowable Costs Criteria: The Organization must submit only allowable costs for reimbursement under the accounting principles contained in Uniform Guidance. Condition: During compliance testing, it was noted that one out of twenty five selections improperly included alcohol in the balances submit...

Unallowable Costs Criteria: The Organization must submit only allowable costs for reimbursement under the accounting principles contained in Uniform Guidance. Condition: During compliance testing, it was noted that one out of twenty five selections improperly included alcohol in the balances submitted for expense reimbursements. Context: One expense reimbursement was found to have reimbursed alcohol. Cause: There was a lack of consistent review of the receipt before submission for expense reimbursement. Effect: As a result of the condition, one reimbursement was overpaid. Recommendation: In the future, the Organization should review reimbursements closely to ensure unallowable costs are not submitted for reimbursement. Contact: Erin Spaulding, Senior Director of Finance. Corrective Actions Taken or Planned: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed.

View Audit 310342

Finding 403169 (2023-002)

Significant Deficiency 2023

Freeborn County

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 310310

Finding 403144 (2023-002)

Significant Deficiency 2023

United Tribes Technical College

ND

Allowable Costs / Cost Principles

The FY23 and FY24 Indirect Costs Proposals were submitted and approved in January 2024. The College adjusted the IDC collections for FY23 and is currently using the FY24 IDC approved rate. The College continues to use an outside entity to work with UTTC Finance staff to complete future IDC Proposals...

The FY23 and FY24 Indirect Costs Proposals were submitted and approved in January 2024. The College adjusted the IDC collections for FY23 and is currently using the FY24 IDC approved rate. The College continues to use an outside entity to work with UTTC Finance staff to complete future IDC Proposals in a timely manner. We expect the FY 25 and FY26 IDC Proposal to be submitted by December 31, 2024. The CFO is responsible to ensure this is completed.

View Audit 310273

Finding 403100 (2023-002)

Material Weakness 2023

Casa Grande Union High School District No. 82

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Finding Number: 2023‐002 Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Contact Person: Glenda Cole, Human Resources Director An...

Finding Number: 2023‐002 Assistance Listing Numbers: 84.010; 84.027; 84.027X; 84.425U Program Names/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Special Education Cluster; COVID‐19 Education Stabilization Fund Contact Person: Glenda Cole, Human Resources Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: It has been noted that several of the concerns associated with lack of appropriate payroll procedures occurred due to lack of clear communication with HR regarding rates of pay for new and continuing employees. Therefore, procedures have been put in place to address these issues to ensure an effective, transparent process. The following procedures are in place (or are being implemented) to improve performance in the HR/Payroll Department: I. Position Changes for Employees During the School Year: Position Changes for an employee during the school year will be addressed in the following manner: a. The governing board will continue to receive a personnel recommendation form that includes: i. Employee name ii. Position details (such as rate of pay, position title, control code‐if the position is a replacement.) iii. Site relocation (if applicable) iv. Reason for the position change v. Effective date of the change b. Agreements/Contracts will be issued to staff members for their signature. c. Payroll receives the personnel document after board approval. If the position change for the employee is a replacement, payroll uses the control assigned by HR. If the position change is a new position, Finance assigns the control code and sends to HR. II. Agreements/Contracts for Staff Members: a. Agreements/contracts will be created for each staff member to obtain staff member signature after board approval. b. Agreements will be placed in the staff members’ files. c. Agreements will include: i. Employee name ii. New position/title iii. Site relocation (if applicable), iv. Rate of pay v. Effective date. vi. Employee signature and date d. Tracking of these agreements will occur using onboarding and transfer agreement spreadsheets. III. Communications a. Payroll and HR staff will meet weekly to clarify hiring/payroll issues as they arise. b. A documented flow of information; forms initiated by HR will be shared with payroll to ensure clarity of intent. IV. Flexibility and Amendments: a. As the process continues, certain points will be amended or adjusted to improve the efficiency of tracking employee status changes. V. Training a. HR and Payroll Staff received training last year regarding the use of HR and payroll software and will receive updated training in the 2024‐2025 school year. The District will reimplement (it had been used prior to 2022, but was discontinued) a more thorough use of payroll software in spring of 2025 to increase efficiency and accuracy. b. We will hire a consultant to work with staff for the 2024‐25 school year to ensure more transparent and efficient practice of tracking employee status changes in the District.

View Audit 310236 Questioned Costs: $1

Finding 403098 (2023-001)

Significant Deficiency 2023

Casa Grande Union High School District No. 82

AZ

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Christina Ogle, Federal & State Programs Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: A Use of Funds by Category reporting documen...

Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Christina Ogle, Federal & State Programs Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: A Use of Funds by Category reporting document has been developed to support Part 1 of the LEA Uses of ESSER funds reporting requirements. Additionally, maintaining an ESSER Reporting documentation spreadsheet. The ESSER reporting spreadsheet includes PO#’s and JE’s with expenditures that are in alignment with the ESSER Use of Funds reporting. These documents and spreadsheets are compiled by utilizing: - Transaction Detail Reports – Visions - Purchase Order Pay History Report – Visions - Payroll Distribution Reports – Visions - ESSER Budget – Grants Management Enterprise These documents/spreadsheets are also shared with the Federal & State Programs Coordinator and will be uploaded into GME related documents for continuity regardless of staffing changes.

View Audit 310236

Finding 403064 (2023-006)

Significant Deficiency 2023

Resilience: Advocates for Ending Violence

MI

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Finding 2023-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: Septemb...

Finding 2023-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: September 30, 2023 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Organization will establish the necessary policies and procedures to require the documented review and approval of all indirect calculations, cash management requests for funds and performance reports on a monthly basis prior to submission with documented approval. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2024.

View Audit 310209

Finding 403063 (2023-005)

Material Weakness 2023

Resilience: Advocates for Ending Violence

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Finding 2023-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: Sep...

Finding 2023-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: September 30, 2023 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2024.

View Audit 310209

Finding 403061 (2023-001)

Significant Deficiency 2023

American Diabetes Association

VA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.308 § 200.403 § 200.430

American Diabetes Association (ADA) is committed to ensuring the appropriate documentation is in place to adhere to federal regulations regarding activities allowed or unallowed and allowable costs. In response to the audit finding, ADA is taking the following corrective actions to address the audit...

American Diabetes Association (ADA) is committed to ensuring the appropriate documentation is in place to adhere to federal regulations regarding activities allowed or unallowed and allowable costs. In response to the audit finding, ADA is taking the following corrective actions to address the audit recommendations: 1) Financial Services will communicate annual reminders of the existing policy relating toweekly completion and manager review of time records to all ADA team members. 2) Federal grant program management will perform weekly monitoring of all time recordsapplicable to federal awards to ensure that time is reviewed and approved by a manager with knowledge of staff activities so that ADA conforms to federal regulations regardingactivities allowed or unallowed and allowable costs. 3) Financial Services will execute a reimbursement request only once all time is reviewed and approved by a manager with knowledge of staff activities.

View Audit 310207

Finding 403020 (2023-001)

Significant Deficiency 2023

Mayo Clinic

MN

Matching / Level of Effort / Earmarking Student Financial Aid Allowable Costs / Cost Principles

Federal Program Information Federal Agency: United States Department of Education Federal Cluster: Student Financial Assistance Assistance Listing No.: 84.268, Federal Direct Student Loans (Direct Loans) Award Periods: July 1, 2022 through June 30, 2023; July 1, 2023 through June 30, 2024 Correctiv...

Federal Program Information Federal Agency: United States Department of Education Federal Cluster: Student Financial Assistance Assistance Listing No.: 84.268, Federal Direct Student Loans (Direct Loans) Award Periods: July 1, 2022 through June 30, 2023; July 1, 2023 through June 30, 2024 Corrective Action Planned Annually, tests of access to Business Objects and properly authorized changes made to the logic within Business Objects specific to the disbursement report used by management will be conducted. Testing will be performed initially by Mayo Clinic’s internal audit team and in subsequent years by the Financial Aid Director and Director of Data Analytics. Persons Responsible for Corrective Action Anne Dahlen, Director of Student Financial Aid Aaron Pendl, Director of Data Analytics Target Completion Date November 30, 2024

View Audit 310163

Finding 402906 (2023-004)

Material Weakness 2023

Mayo Clinic

MN

Allowable Costs / Cost Principles

Federal Program Information Federal Agencies: U.S. Department of Health and Human Services and U.S. Department of Defense Pass-Through Entities: Boston University, Georgia Institute of Technology, Massachusetts General Hospital, NYU Grossman School of Medicine, Stanford University, The University of...

Federal Program Information Federal Agencies: U.S. Department of Health and Human Services and U.S. Department of Defense Pass-Through Entities: Boston University, Georgia Institute of Technology, Massachusetts General Hospital, NYU Grossman School of Medicine, Stanford University, The University of Texas, University of Buffalo, University of Chicago, and Washington University Federal Cluster: Research and Development (R&D) Assistance Listing Nos.: 12.300, 12.420, 93.233, 93.273, 93.279, 93.310, 93.350, 93.393, 93.395, 93.396, 93.397, 93.837, 93.838, 93.846, 93.847, 93.853, 93.855, 93.859, 93.865, and 93.866 Award Numbers: Various Award Periods: Various Corrective Action Planned Management has made improvements to the salary cap application to ensure salaries are being correctly charged. The salary cap application is working effectively as of January 1, 2024. Persons Responsible for Corrective Action Susan Norby, Division Chair - Financial and Accounting Services, Research Finance Sarah Ward, Vice Chair - Financial and Accounting Services, Research Finance Target Completion Date January 31, 2024

View Audit 310163

Finding 402904 (2023-002)

Material Weakness 2023

Mayo Clinic

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Federal Program Information Federal Agencies: U.S. Department of Health and Human Services and U.S. Department of Defense Pass-Through Entities: Georgia Institute of Technology, Massachusetts General Hospital, NYU Grossman School of Medicine, University of Chicago, University of Michigan, and Washin...

Federal Program Information Federal Agencies: U.S. Department of Health and Human Services and U.S. Department of Defense Pass-Through Entities: Georgia Institute of Technology, Massachusetts General Hospital, NYU Grossman School of Medicine, University of Chicago, University of Michigan, and Washington University Federal Cluster: Research and Development (R&D) Assistance Listing Nos.: 12.300, 12.420, 93.233, 93.273, 93.279, 93.310, 93.350, 93.393, 93.395, 93.396, 93.397, 93.837, 93.838, 93.846, 93.847, 93.853, 93.855, 93.865, and 93.866 Award Numbers: Various Award Periods: Various Corrective Action Planned Management implemented revisions to the monthly/quarterly review packet in January 2024 to ensure review of internal service charges and retention of review documentation. Management's expectations have been communicated to those responsible for the control process regarding timely reviews and retention of documentation. Persons Responsible for Corrective Action Susan Norby, Division Chair - Financial and Accounting Services, Research Finance Sarah Ward, Vice Chair - Financial and Accounting Services, Research Finance Target Completion Date January 31, 2024

View Audit 310163

Finding 402898 (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 310145 Questioned Costs: $1

Finding 402890 (2023-001)

Significant Deficiency 2023

Young Men's Christian Association of Middle Tennessee

TN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001 – Significant Deficiency in Internal Controls over Allowable Costs (Payroll) – COVID-19 ARPA Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and p...

Finding 2023-001 – Significant Deficiency in Internal Controls over Allowable Costs (Payroll) – COVID-19 ARPA Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and pay rates including proper evidence is maintained of the control over compliance with allowable cost requirements, related to payroll. Corrective Action: The referenced significant deficiency was due to several factors including, but not limited to system migration from one third party payroll provider to another. For any future system migrations, the evidence of the review and approval of employee time sheets and pay rates will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The third party payroll provider has transitioned to one more well suited to the needs of the YMCA and management has begun efforts to ensure that the approval of payroll, as captured within the system at the time of processing payroll, will also be retained for future reference, should it be needed. The remaining aspects of the Corrective Action will be immediately implemented in response to the auditor's recommendation.

View Audit 310136

Finding 402868 (2023-005)

Material Weakness 2023

Tullahoma Housing Authority

TN

Questioned Costs Allowable Costs / Cost Principles

2023-005 – ALN 14.872 – Public Housing Capital Fund Program – Allowable Costs Planned Corrective Action: The Interim Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Christy Amach...

2023-005 – ALN 14.872 – Public Housing Capital Fund Program – Allowable Costs Planned Corrective Action: The Interim Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Christy Amacher, Interim Executive Director Anticipated Completion Date: September 30, 2024

View Audit 310090 Questioned Costs: $1

Finding 402860 (2023-005)

Significant Deficiency 2023

National Fair Housing Alliance

DC

Allowable Costs / Cost Principles Reporting § 200.301

Views of Responsible Officials: NFHA has a process for review of programmatic reports that can be discerned by review of emails and documents. However, NFHA will ensure that all Federal award grant reports, both financial and programmatic, have documented evidence of review and approval prior to sub...

Views of Responsible Officials: NFHA has a process for review of programmatic reports that can be discerned by review of emails and documents. However, NFHA will ensure that all Federal award grant reports, both financial and programmatic, have documented evidence of review and approval prior to submission to the relevant agencies.

View Audit 310063

Finding 402853 (2023-001)

Significant Deficiency 2023

New Jersey Turnpike Authority

NJ

Allowable Costs / Cost Principles Cash Management Eligibility § 200.303 § 200.403 § 200.406 § 200.430

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2023-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Homeland Security: Passed through the Sta...

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2023-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Homeland Security: Passed through the State of New Jersey, Department of Law and Public Safety Program Titles and Assistance Listing Numbers (ALN): Disaster Grants – Public Assistance (Presidentially Declared Disasters) – ALN 97.036 Federal Grant Numbers: State of New Jersey pass-through number: UH1WX, Project Worksheet #1822 – Award Year 2023 (Application 553330) Contact Person: Donna Wilser, Deputy Executive Director, 732-750-5300 Corrective Action: Management agrees with the finding. We are committed to strengthening our processes to ensure that all physical timesheets related to FEMA-declared disaster events are properly maintained and readily accessible. To achieve this, we will implement enhanced procedures and controls to ensure full compliance with the Uniform Guidance requirements. Anticipated Completion Date: December 1st, 2024

View Audit 310037

Finding 402829 (2023-008)

Significant Deficiency 2023

Monroe County Board of Education

AL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

The payroll department will be trained on the proper calculation of salary and compensation rates.

View Audit 310032

Finding 402824 (2023-007)

Significant Deficiency 2023

Monroe County Board of Education

AL

Allowable Costs / Cost Principles School Nutrition Programs Matching / Level of Effort / Earmarking § 200.430

The payroll department will be trained on the proper calculation of salary and compensation rates.

View Audit 310032

Finding 402815 (2023-004)

Significant Deficiency 2023

City of Jackson

MN

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

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The finance department will establish policies and procedures to ensure reports are reviewed appropritely. Offical Responsible for Ensuring CAP: Matt Skaret, City...

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The finance department will establish policies and procedures to ensure reports are reviewed appropritely. Offical Responsible for Ensuring CAP: Matt Skaret, City Administrator, is the official responsible for ensuring corrective action of the deficiency. Planned Completion Date for CAP: December 31, 2024. Plan to Monitor Completion of CAP: The City Council will be monitoring this corrective action plan.

View Audit 309998

Finding 402751 (2023-052)

Material Weakness 2023

State of Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2023-052 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Assistance to Ineligible Refugees Management Views LEO and MDHHS agree with the finding. Planned Corrective Action For part a., MDHHS will issue a memo to BSCs and local offices and provi...

Finding 2023-052 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Assistance to Ineligible Refugees Management Views LEO and MDHHS agree with the finding. Planned Corrective Action For part a., MDHHS will issue a memo to BSCs and local offices and provide training to local office staff regarding the requirements to maintain sufficient documentation to support Refugee and Entrant Assistance State/Replacement Designee Administered Programs eligibility. For part b., MDHHS corrected the reporting defect and properly adjusted the accounting records. MDHHS already had a process in place to identify the reporting defect and make necessary accounting adjustments. MDHHS will ensure that accounting adjustments are prioritized for any future reporting defects. Anticipated Completion Date a. September 30, 2024 b. Completed Responsible Individual(s) a. Mariah Schaefer, MDHHS b. Trish Bouck, MDHHS

View Audit 309982 Questioned Costs: $1

Finding 402750 (2023-051)

Significant Deficiency 2023

State of Michigan

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Finding 2023-051 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Salesforce Security Management and Access Controls Management Views LEO agrees with the finding. Planned Corrective Action The LEO Office of Global Michigan will update established proced...

Finding 2023-051 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Salesforce Security Management and Access Controls Management Views LEO agrees with the finding. Planned Corrective Action The LEO Office of Global Michigan will update established procedures and tracking logs to ensure compliance with SOM Technical Standard 1340.00.020.01. The LEO Internal Controls unit is in the process of establishing a grants compliance team that will perform validation of the ongoing reviews. Anticipated Completion Date December 31, 2024 Responsible Individual(s) Ben Cabinaw, LEO Allen Williams, LEO

View Audit 309982

Corrective Action Plans

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