Corrective Action Plans

Finding 396710 (2022-003)

Material Weakness 2022

Point of Freedom

OH

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.516

As more fully described above, additional internal control procedures and practices will be implemented effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR and other regulatory requirements. More specifically, vendor inv...

As more fully described above, additional internal control procedures and practices will be implemented effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR and other regulatory requirements. More specifically, vendor invoices and the like will be scanned and electronically saved on QBO, as incurred. On the other hand, contractors were engaged to perform certain tasks and were not constrained by hours. If the subject service required on-site intervention by the contractor with a POF client at 3 AM, then the contractor was expected to and had agreed to deliver. The contractor would report any such encounters at the subsequent weekly meetings with certain contractors present. Consistent with IRS employer guidelines, POF did not supervise contractors or dictate work habits or work schedules. Instead, POF defined what each contractor was expected to do or deliver. It was incumbent upon the contractor to determine how best to accomplish the assigned and agreed upon duties defined in their jointly signed agreement. POF’s contractors were and are professionals with state credentials, degrees, or certifications which permit them to serve other NPOs or customers as independent contractors. In many cases, their work products were summarized during the previously mentioned POF weekly meetings and transmitted to Wright State University (now the Ohio State University) where the data were aggregated independently by these contracted third parties and made available to POF’s funders. Effective July 1, 2024, copies pf these weekly report summaries will be routinely saved to provide further evidence of POF’s monitoring of contractors’ activities and adherence to contract terms.

View Audit 306345 Questioned Costs: $1

Finding 396647 (2022-007)

Material Weakness 2022

The Astraea Foundation, Inc.

NY

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials and Planned Corrective Actions: This unallowable expense was charged inadvertently, and corrections have been made. Astraea is in discussion with the Federal agency about appropriate adjustments to account for this and will take subsequent action per Federal agency ins...

Views of Responsible Officials and Planned Corrective Actions: This unallowable expense was charged inadvertently, and corrections have been made. Astraea is in discussion with the Federal agency about appropriate adjustments to account for this and will take subsequent action per Federal agency instructions. In addition, Astraea is in current discussions with USAID to update the current agreement so that a 10% de minimis overhead cost allocation will be explicitly allowed. Further, Astraea is seeking a NICRA in FY2025. Anticipated Completion Date: June 30, 2024 Responsible Officials: Associate Director, Grants Management and Compliance; Associate Director, Partnerships

View Audit 306244

Finding 396643 (2022-003)

Material Weakness 2022

The Astraea Foundation, Inc.

NY

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

Views of Responsible Officials and Planned Corrective Actions: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) to include participation of all departments. Department heads determine how...

Views of Responsible Officials and Planned Corrective Actions: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) to include participation of all departments. Department heads determine how their direct reports would spend time on various Astraea work streams and projects, and ensure that budgeted dollars are available to cover time. This information is detailed in a level of effort (LOE) spreadsheet tracked against timesheets and budgets regularly. This process has been implemented since January 2022. However, our human resources information systems were not able to support all of these process changes and instituting regular updates to the LOE spreadsheet and timesheet allocations remained highly manual processes. Currently, Astraea is undertaking a multi-phase technology and information systems transformation process. In April 2024, after months of preparation, Astraea has moved to a new Professional Employment Organization whose applications allows the Finance team to review and revise the LOE spreadsheet and timesheet allocations in a more timely manner with less administrative burden. Anticipated Completion Date: January 31, 2025 Responsible Official: Associate Director, Grants Management and Compliance, Assistant Controller

View Audit 306244

Finding 396549 (2022-002)

Material Weakness 2022

Bioscience and Technology Business Center, Inc. D/b/a Ku Innovation Park

KS

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

The Organization will designate a knowledgeable person separate from the preparer of the reports to review all expenditures that go into the reports prior to submission.

View Audit 306122

Finding 396509 (2022-003)

Significant Deficiency 2022

Mental Health Association in Orange County, Inc.

NY

Allowable Costs / Cost Principles § 200.340

• Finding 2022-003 – Compliance and Significant Deficiency in Internal Control over compliance with Allowable Costs: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with the audit finding. o Corrective Action Plan: Develop and implement revised internal controls in th...

• Finding 2022-003 – Compliance and Significant Deficiency in Internal Control over compliance with Allowable Costs: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with the audit finding. o Corrective Action Plan: Develop and implement revised internal controls in the form of written policies and procedures regarding time sheet and PAR preparation including proper documentation of the services provided and approval. The agency has created an easily accessible and user-friendly daily time sheet and will verify that correct time sheet and documentation takes place for the related PAR. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. o Person Responsible: John Lent, Director of Corporate Compliance o Date of Completion: July 31, 2024

View Audit 306118

Finding 396442 (2022-003)

Material Weakness 2022

Southwest Center for Hiv/aids, INC

AZ

Allowable Costs / Cost Principles Material Weakness § 200.430

Item: 2022-003 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities – Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Centers for Disease Control and Prevention Compliance Requirement: Al...

Item: 2022-003 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities – Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Centers for Disease Control and Prevention Compliance Requirement: Allowable Activities and Costs Criteria or Specific Requirement: In accordance with 2 CFR § 200.430 – Compensation – charges to federal programs for salaries and wages should be supported by a system of internal controls which provides reasonable assurance the amounts charged are accurate, allowable and properly allocated. Condition: The entity’s system of internal controls did not retain contemporaneous documentation of supervisory review over payroll allocations charged to the federal programs. Name of Contact Person: Rosalie Johnson, Chief Financial Officer Phone Number: (602) 595-8109 Anticipated Completion Date: January 1, 2023 Views of Responsible Officials and Corrective Actions: Management agrees with the finding. Payroll allocations are monitored on a routine basis to ensure they are reasonable and accurate. Additional training and record retention practices will be added and/or enhanced to ensure there is evidence of supervisory review.

View Audit 306027

Finding 396419 (2022-004)

None 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

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

The Authority expects to issue its 2023 financial statements prior to June 2024

View Audit 305996

Finding 396418 (2022-003)

None 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking § 200.303

The Authority expects to issue its 2023 financial statements prior to June 2024

View Audit 305996

Finding 396236 (2022-003)

Significant Deficiency 2022

Houston Regional Hiv/aids Resource Group, Inc.

TX

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

2022-003 Compliance and Internal Controls over Allowable and Allocable Costs (Significant Deficiency) U.S. Department of Health and Human Services 93.918- Ryan White Title C Contract No. H7CHA36798-01-03, H76HA00684-22-00, and H76HA00684-23-00 Texas Department of State Health Services State HIV Serv...

2022-003 Compliance and Internal Controls over Allowable and Allocable Costs (Significant Deficiency) U.S. Department of Health and Human Services 93.918- Ryan White Title C Contract No. H7CHA36798-01-03, H76HA00684-22-00, and H76HA00684-23-00 Texas Department of State Health Services State HIV Service Grants Contract No. 537-18-0097-00001 and HHS001022300002 Recommendation: The Resource Group should follow its policies regarding expense reimbursement grants and ensure support for costs submitted for reimbursement comply with 2 CFR Subpart E. Corrective Action: To ensure expense reimbursement and support of cost submitted by subrecipients comply with 2 CFR Subpart E, The Resource Group will annually verify the subrecipient’s cost allocation plan. To verify costs are allowable and allocable to the grant, The Finance Director will conduct fiscal monitoring of subrecipients. The fiscal monitoring will be conducted at least annually in accordance with all state and federal statues, regulations and terms and conditions. As a component of the monitoring, The Resource Group will verify costs submitted for reimbursement are allowable, reasonable, approved and accurately submitted. This includes verification of the cost allocation plan and underlying documentation of associated expenses. The Finance Director is responsible for oversight and administration of fiscal monitoring. The process will include desktop/remote verification of applicable financial policy and procedures and an onsite review. A standardized monitoring tool will be used to evaluate financial compliance. The fiscal monitoring observations will result in a monitoring report, disseminated to the subrecipient within 60 days of the onsite review. In the event the Finance Director position is vacant more than 90 days, The Resource Group will contract with an appropriate financial contractor to conduct annual monitoring as needed. In the event of extenuating circumstances and the subrecipient is not reviewed annually, The Resource Group will determine the appropriateness of all costs under the cost allocation plan through the submission of alternate supporting documentation. This will be verified prior to the close of the grant period. Progress to date 1. The Finance Director was hired in August 2023. To support the financial monitoring efforts, technical assistance was received on February 5-7, 2024, from the DSHS Fiscal Support and Oversight department. The primary objective of the visit was to discuss financial monitoring requirements as it allies to state and federal regulations, statues and terms and conditions. The standardized monitoring tool was also evaluated for compliance. 2. The Finance Director has developed a fiscal monitoring schedule for 2024. Onsite reviews started in February 2024. The testing period for subrecipient monitoring has been expanded to include a testing period from Fiscal Year 2022 and Fiscal Year 2023. Responsible Party: Finance Director, Garland Thompson; Executive Director, Tiffany Shepherd, MPH Date to be Corrected: August 2024

View Audit 305880 Questioned Costs: $1

Finding 396022 (2022-001)

Material Weakness 2022

Hoquiam School District No. 28

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Keith Ounsted, Business Manager 3...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Keith Ounsted, Business Manager 325 West Chenault Avenue, Hoquiam, WA 98550 (360) 538-8209 Corrective action the auditee plans to take in response to the finding: The District currently has policies in place regarding procurement. In this instance the policies weren’t followed. The district will review all policies around procurement to ensure they are up to date. The District will engage in a retraining of employees that are allowed to make purchases so that all personnel understand what is required. Anticipated date to complete the corrective action: 7/31/2023

View Audit 305620 Questioned Costs: $1

Finding 395962 (2022-006)

Material Weakness 2022

City of Allentown

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

U.S. Department of Housing and Urban Development - COVID-19 - Emergency Solutions Grants Program (ALN 14.231) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that IDIS drawdowns are performed timely and accurately....

U.S. Department of Housing and Urban Development - COVID-19 - Emergency Solutions Grants Program (ALN 14.231) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that IDIS drawdowns are performed timely and accurately. Action Taken: Grant compliance administrators will review each invoice for eligibility prior to the invoice being paid. The Grants Manager will approve the eligible activities prior to the drawdown in IDIS. This will be completed by June 30, 2024.

View Audit 305597 Questioned Costs: $1

Finding 395942 (2022-004)

Material Weakness 2022

City of Allentown

PA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements a...

U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that all relevant documentation is maintained. We also recommend the City establish monitoring procedures for the planning and program administrative costs requirement. Action Taken: The city will implement policies to ensure we have not gone over the 20% administrative cap. In addition, funds will not be drawn until all required documentation has been provided to the Grants Manager. This will be completed by June 30, 2024.

View Audit 305597 Questioned Costs: $1

Finding 395859 (2022-004)

Material Weakness 2022

Boulder City Hospital, Inc.

NV

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

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Allowable Costs and Activities Finding Summary: The Hospital opte...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Allowable Costs and Activities Finding Summary: The Hospital opted for a budget to actual comparison for the calculation of lost revenue as an alternate reasonable methodology, however the actual amounts used did not consider adjustments during the fiscal year. Responsible Individuals: Douglas B. Lewis, CFO Corrective Action Plan: Period 4 reporting was completed prior to the financial statement audit for fiscal year 2022. Management will evaluate the process for the calculation of lost revenues to incorporate any financial statement adjustments.

View Audit 305482

Finding 395811 (2022-002)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions obs...

Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions observed: Summary of Exceptions: 1.Credits applied for electric and secondary water disbursements exceeded the prescribed 60-day timeframe. 2.Recalculation of eligible credits for three out of sixty samples resulted in awarded amounts surpassing the calculated eligibility, leading to questioned costs (i.e., over award). Corrective Action Plan: 1.In order to ensure adherence to the stipulated 60-day window for credit applications, for the upcoming CWWAPP arrearage funding we have initiated immediate testing of bill notices upon receipt of the CWWAPP 2.0 disbursement check. Simultaneously, a secondary query has been implemented to validate consistency between the initial query and the present data. Should any discrepancies or technical issues arise, we will promptly seek extension from the State Water Resources Control Board (SWRCB) to facilitate timely funding. 2.To mitigate the risk of over awarding eligible customers, a final query will be conducted prior to disbursement to confirm the accuracy of awarded amounts for each eligible account. We are committed to implementing these corrective measures swiftly and effectively to uphold compliance standards and improve efficiency within the framework of the SWRCB and CWWAPP. Responsible Official: Jeff Sparks Assistant Customer Service Manager Corrective Action Plan Implementation Date: May 17th, 2024

View Audit 305456 Questioned Costs: $1

Finding 395810 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maint...

Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure ongoing compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 305456 Questioned Costs: $1

Finding 395102 (2022-004)

Significant Deficiency 2022

National Federal of Families for Children's Mental Health

MD

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

Action Taken: The Organization is now aware that utilization of budget estimates is not allowed for charging payroll and will utilize proper accounting treatment going forward.

View Audit 305025

Finding 395047 (2022-004)

Material Weakness 2022

University Settlement Society of New York, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver o...

The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver of the invoice and that the preparer provide an expense report verifying the amount submitted for payment. The contract specific monthly expense report (Direct Report generated through Sage Intacct) is reviewed for accuracy and completeness by both the preparer and reviewer. For OHS, specifically, the reviewer and approver receive both the monthly Director Report and a summary of payments received to date. The approver is either the Controller or the CFAO. Once approved, the reimbursement request with expenses and backupdocuentation is submitted to the funder, who performs a final review prior to releasing payment for reimbursement. Additionally, for year-end, the fiscal team begins the reconciliation process with previously audited yearend A/R balances by contract. They then verify that subsequent receipts substantiate the receivable previously recorded in the books. Expenses for each contract are billed monthly by recording a receivable and revenue. Implementation began July 2022. Responsible parties: Assistant Controllers, Controller, CFAO Completion date: 7/1/2022

View Audit 304979 Questioned Costs: $1

Finding 395043 (2022-006)

Material Weakness 2022

University Settlement Society of New York, Inc.

NY

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

The Settlement agrees with the finding. The review and approval process were improved in FY23 by assigning a junior accountant to review and collect the claim information from each site, and then having the Grants and Claims Manager review the reconciliation and submit the invoice to CACFP. In the a...

The Settlement agrees with the finding. The review and approval process were improved in FY23 by assigning a junior accountant to review and collect the claim information from each site, and then having the Grants and Claims Manager review the reconciliation and submit the invoice to CACFP. In the absence of the Grants and Claims Manager, the Assistant Controller reviews and approves the reconciliation. Implementation began July 2022. Responsible parties: Junior Accountant, Grants and Claims Manager, Assistant Controllers Completion date: 7/1/2022

View Audit 304979

Finding 394975 (2022-004)

Significant Deficiency 2022

City of Turlock

CA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding Reference Number: SA2022-004 Documenting Payroll Costs Charged to Grant Assistance Listing Numbers: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Cluster - Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation Federal Aw...

Finding Reference Number: SA2022-004 Documenting Payroll Costs Charged to Grant Assistance Listing Numbers: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Cluster - Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2019-111-01, CA-2020-141-00 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: The City of Turlock will immediately begin to perform time studies of those individuals whose time is charged to grants and use the results of the time study to determine the allocation percentage, in order to address this finding. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394926 (2022-004)

Significant Deficiency 2022

St. Francis Center

CO

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure costs requested for reim...

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure costs requested for reimbursement were eligible under program requirements. Time incurred on a different program was included in error when summarizing payroll costs. Responsible Individuals: Nancy Burke, CEO Corrective Action Plan: We will implement controls and processes to review reimbursement requests to ensure allowable costs are being reimbursed through the grant. Anticipated Completion Date: December 31, 2023

View Audit 304772

Finding 394924 (2022-003)

Material Weakness 2022

St. Francis Center

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure matching expenses were a...

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure matching expenses were appropriately tracked to meet award requirements. In addition, it was identified that all expenses did not have adequate documentation supporting the review and approval of the amounts meeting the matching requirements. Additionally, select payroll allocations did not have supporting documentation for the amounts allocated to the program. Responsible Individuals: Nancy Burke, CEO Corrective Action Plan: We will implement controls and processes to appropriately track and monitor matching requirements in each period for all awards. In addition, we will implement approval processes to ensure proper qualification for the match requirements and allocations. Anticipated Completion Date: December 31, 2023

View Audit 304772

Finding 394649 (2022-004)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Re...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours applied to the grant. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394648 (2022-003)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermin...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermined budgeted amounts. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours billed by program employees. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394647 (2022-002)

Material Weakness 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education Education Innovation and Research CFDA #84.411C Finding Summary: A complete system of internal controls requires all expenditures to be properly approved and supported by appropriate documentation. In addition, all expenditures charged to the federal programs are requir...

U.S. Department of Education Education Innovation and Research CFDA #84.411C Finding Summary: A complete system of internal controls requires all expenditures to be properly approved and supported by appropriate documentation. In addition, all expenditures charged to the federal programs are required to be allowable costs under the program and allocated in accordance with CFA’s cost allocation plan. Responsible Individuals: Lona Teague, Jessi Black, All Staff Corrective Action Plan: Staff will ensure that all expenditures are supported by appropriate documentation and allowable under the program it is allocated to. The finance department will ensure all expenditures are properly approved before payment. Anticipated Completion Date: 06/30/2024

View Audit 304557

Finding 394589 (2022-004)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Corrective Action Plans

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