Corrective Action Plans

Finding 12668 (2022-002)

Significant Deficiency 2022

MN

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

2022-002: Lack of Documentation for Review of Tenant Files Name of contact person: Nancy Cashman, Executive Director Corrective Action: The Corporation created written policies and procedures for affordable housing program compliance and review of the applicable tenant files in fiscal year 2023 and ...

2022-002: Lack of Documentation for Review of Tenant Files Name of contact person: Nancy Cashman, Executive Director Corrective Action: The Corporation created written policies and procedures for affordable housing program compliance and review of the applicable tenant files in fiscal year 2023 and is in the process of adopting these policies and procedures. Proposed completion date: The Organization plans to complete the plan by September 30, 2023.

View Audit 18183

Finding 12636 (2022-010)

Significant Deficiency 2022

Barclay College

KS

Allowable Costs / Cost Principles § 200.430

SIGNIFICANT DEFICIENCY 2022-010 Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425 ? Allowable Costs or Cost Principles Condition Admin expenses reported under the program did not have proper supporting documentation to reflect the salary or wages associated with the sp...

SIGNIFICANT DEFICIENCY 2022-010 Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425 ? Allowable Costs or Cost Principles Condition Admin expenses reported under the program did not have proper supporting documentation to reflect the salary or wages associated with the specific grant activities. Recommendation We recommend that the College review its controls and ensure that controls are implemented that meet Federal requirements related to payroll documentation. Actions Taken As of March 23, 2023, all personnel working on federal grants whose salary or wage expenses will be paid wholly or in part by the federal funding will be required to prepare a Personnel Activity Report to track time spent on grant vs non-grant activities.

View Audit 17529

Finding 12620 (2022-001)

Significant Deficiency 2022

Canton City School District

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Procedures will be reviewed over the payroll process to ensure after that documentation is maintained to support payment with federal funds. June 30, 2023 Jeff Gruber, Treasurer

View Audit 17509

Finding 12612 (2022-001)

Material Weakness 2022

Aging Services, Inc.

OK

Allowable Costs / Cost Principles § 200.403

Views of Responsible Officials and Planned Corrective Action: Aging expense reported did receive proper approval, however there no approval on actual invoices. Aging Services Director will make sure all invoices have approval by signature and receipt of goods, when signing checks and approval for p...

Views of Responsible Officials and Planned Corrective Action: Aging expense reported did receive proper approval, however there no approval on actual invoices. Aging Services Director will make sure all invoices have approval by signature and receipt of goods, when signing checks and approval for purchases of any items to be purchased. Director of Aging Services to follow this protocol: 1. Give approval for the purchase of any items to staff to purchase items. 2. Make sure when either an invoice comes in the mail or is put with a check for signature that Director makes sure that she signs both the check and invoice. As a back-up, the accountant will check all invoices for the Director?s signature before completing any Aging Services check.

View Audit 17500

Finding 12588 (2022-003)

Material Weakness 2022

Louisiana Key Academy

LA

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Dir...

Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023

View Audit 17302

Finding 12586 (2022-001)

Material Weakness 2022

Capital Caring Health

VA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Antic...

Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Anticipated Completion Date: December 31, 2023

View Audit 17300 Questioned Costs: $1

Finding 12585 (2022-001)

None 2022

Lake Washington School District No. 414

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039 Redmond, WA 98052 (425) 936-1478 Corrective action the auditee plans to take in response to the finding: The Lake Washington School District does not concur with the audit finding and the $3.5 million in questioned costs issued by the Washington State Auditor?s office. The District met all inventory and audit requirements for compliance stated in FCC bulletin/order #21-58. The District determined that staff and students needed district devices that were sufficient to consistently facilitate remote education and support, thereby identifying the unmet needs to justify the ECF applications. We expended all funds for allowable costs, and costs were reasonable and necessary for students and staff with unmet need. All devices and equipment was checked out by name and ID through our district inventory system. The district did not claim funding for any devices that were undistributed. The District did not take lightly our obligation to follow the established rules and guidance available to us and acted in good faith in accordance with the provided FTC requirements for ECF funding. See the district response to the finding for additional explanation. Anticipated date to complete the corrective action: N/A

View Audit 17298 Questioned Costs: $1

Finding 12557 (2022-002)

Material Weakness 2022

Pine Bluff School District

AR

Questioned Costs Allowable Costs / Cost Principles § 200.430

2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage ...

2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage revenues of $725,843 from the general fund to the capital projects fund which is included in the other aggregate funds. The financial statements were subsequently corrected by adjusting entries during audit fieldwork. District Response: The District concurs with this finding. The District has debriefed internally and established a plan complete with appropriate action steps and safeguards to ensure that the dedicated maintenance and operation millage revenues are transferred from the general fund to the capital project fund in a timely manner. The District will ensure due care is exercised to ensure accurate and reliable financial reporting. The point of contact for this would be Kelvin Gragg, Rose Smith, and Ashley Granberry. This Correction should be corrected on or before June 30, 2022. 2022-002 PAYROLL EXPENDITURES Condition: In our sample of payroll expenditures, we identified undocumented compensation of $7,685 and improperly awarded incentive pay of $4,700 paid from Federal funds without proper documentation or requirements. District Response: The District acknowledges the finding and would take this opportunity to explain the circumstances surrounding this material weakness. While not an excuse, it in part explains the conditions under which these instances of undocumented compensation occurred. The District has been impacted by multiple staff changes in the Business Office. The District has employed and/or contracted for payroll services with four (4) persons and for the role of Business Manager with three (3) persons just during this calendar year alone. The District has taken steps to stabilize the workforce in the Business Office. In addition to addressing the human capital issues, the District will provide additional monitoring support to ensure the implementation of the existing internal controls over program expenditures. The district has already taken steps to recoup compensation that was improperly awarded and paid. As recommended, the district will contact the Arkansas Division of Elementary and Secondary (DESE) for guidance regarding this matter. The district began addressing these is July 2022 and have since made the necessary changes as of September 2022. The point of contact for this would be Rose Smith, Ashley Granberry, Lucretia James and Kelvin Gragg.

View Audit 18152 Questioned Costs: $1

Finding 12555 (2022-001)

Significant Deficiency 2022

Restore Nyc, Inc.

NY

Allowable Costs / Cost Principles § 200.430

Restore noted that 3 out of the 19 timesheets that were dated after Restore implemented its new process (i.e., after May of 2022) were missing documented supervisory reviews. This oversight was due to role changes and administrative transitions. To further strengthen the internal controls supporting...

Restore noted that 3 out of the 19 timesheets that were dated after Restore implemented its new process (i.e., after May of 2022) were missing documented supervisory reviews. This oversight was due to role changes and administrative transitions. To further strengthen the internal controls supporting time tracking, in addition to executing against the corrective action plan note in the prior year findings, in FY23 Restore also created a checklist to track all grant funded timesheets to ensure documented approvals and accurate time tracking.

View Audit 18045

Finding 12544 (2022-003)

Material Weakness 2022

McComb Separate School District

MS

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

2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board appr...

2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board approved and employee payments are verified according to the board approved amounts. The proper support will be maintained in the minutes and in the accounting software. C. Anticipated completion date: June 30, 2023

View Audit 17253

Finding 12517 (2022-004)

Significant Deficiency 2022

County of Fresno

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly repor...

Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly reports were managed under Department administration resources during the COVID pandemic response. During this time there were significant vacancies with the Department and consistent turnover that required for staff to be constantly retrained in their duties. As Department administration was able to stabilize its resources the analyst compiling the information from multiple divisions still had the challenge of managing the collection of responses with a highly impacted department staff. The department administration analyst leading the compiling of the information for ELC quarterly reports was also assisting with COVID response duties in ensuring contracts and resources were in place to maintain or adjust COVID response resources. In addition, there was significant turnover and addition of staff at the State level that did not allow for timely responses to local inquiries that affect contract management and report. After the stabilization of the workforce at both levels there has been significant improvement in meeting timelines. Anticipated Completion Date June 2023 Contact Information of Responsible Official Name: Chashua Lor Title: Staff Analyst Phone: 559-600-6961

View Audit 17080

Finding 12515 (2022-002)

Significant Deficiency 2022

County of Fresno

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued r...

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued reimbursement based on actuals. The voucher created by the department was for $494,988 and the County reimbursed this amount back to the department. ARPA over claiming started with the payment of the supplemental September 21 invoice that was miscalculated by 23 reducing the Revised September 21 invoice with the Original August 21 invoice, instead of the Original September 21 invoice. This miscalculation was not immediately recognized when the supplemental payment was paid in November 2021. The need to return funds to ARPA was recognized after the DSS Admin completed a reconciliation at end of 2022. This was communicated to DSS Finance in January 2023, thus the discussion between DSS Finance and DSS Admin to finalize the amount. DSS is already in the process of finalizing the amount that needs to be returned to the County ARPA funds. For the corrective action, DSS will be submitting a memo signed by the DSS Director addressed to the CAO for the return of $376,777 to the County ARPA funds. Anticipated Completion Date May 2023 Contact Information of Responsible Official Name: Grace Geo Title: DSS Finance Division Chief Phone: 559-600-2866

View Audit 17080 Questioned Costs: $1

Finding 12508 (2022-003)

Significant Deficiency 2022

Battle Ground Healthcare

WA

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

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle...

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle Recommendation: The Organization should have proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We plan to develop procedures to document the individuals preparing and the individuals reviewing invoices. We will review current procedures to ensure separate personnel are responsible for each function. Anticipated Completion Date: December 31, 2023

View Audit 17054

Finding 12496 (2022-006)

Significant Deficiency 2022

Child Development Services

ME

Allowable Costs / Cost Principles Reporting Significant Deficiency

CDS recognizes there are significant challenges with respect to documentation and verification related to CINC. In response to this finding in FY21, CDS moved to improve implementation by reviewing current policies and procedures and providing CINC data input training for staff. CDS also budgeted fo...

CDS recognizes there are significant challenges with respect to documentation and verification related to CINC. In response to this finding in FY21, CDS moved to improve implementation by reviewing current policies and procedures and providing CINC data input training for staff. CDS also budgeted for 1 quality assurance (QA) FTE to centralize the consent to bill workflow and provide payor source validation to improve the accuracy of the data in CINC. Due to a challenging work force environment, CDS was not able to fill that position with a qualified candidate until May of 2022. The addition of this position has served to strengthen this control process. Furthermore, CDS will implement a new procedure in FY23 that centralizes responsibility, provides a document checklist, and clearly defines timeline expectations at the site level. This will be supported by an updated consent form, fiscal training, and TA support from the QA and CINC support.

View Audit 17026

Finding 12495 (2022-005)

Significant Deficiency 2022

Child Development Services

ME

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to addr...

CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to address this challenge through staff training. The unfinalized plan report from CINC is provided to site directors monthly. Any ongoing areas of concern are reported to the CDS Director for resolution.

View Audit 17026

Finding 12494 (2022-003)

Significant Deficiency 2022

City of Gallup

NM

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completin...

The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completing the partial reporting. The reporting for FY2022 will continue with expenditure and obligation updates and the FY2023 has a deadline of April 2024. Updates will take by January 31, 2023 and by March 2023 for both FY2022 and FY2023 ARPA activities. The intent is to perform on a semi-annual basis as NEU?s are required to report annually. Finding resolved timeline: 01/31/2023 ? FY2022 and FY2023 reporting upload 03/31/2023 ? FY2022 and FY2023 reporting updates FY2024 ? Semi-annual reporting FY2025 ? Semi-annual reporting FY2026 ? 11/30/2025 Designation of employee position responsible for meeting this deadline: Environmental Program Coordinator - Elizabeth Barriga

View Audit 17024

Finding 12493 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs of America

GA

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

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will contin...

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will continue to review the indirect costs calculation before it is posted to the general ledger. Anticipated Completion Date: June 30, 2023

View Audit 17023 Questioned Costs: $1

Finding 12492 (2022-001)

Significant Deficiency 2022

Boys & Girls Clubs of America

GA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.430 § 200.431

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Blanca Ramos, Sr. Manager, Compensation and Benefits Accounting Corrective Action Plan: Management will implement a new quality review process to ensure that correct defa...

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Blanca Ramos, Sr. Manager, Compensation and Benefits Accounting Corrective Action Plan: Management will implement a new quality review process to ensure that correct default fund codes are assigned to staff for the DOL WPY grant. In addition, Management will implement a complete oversight review of all grant time charges in advance of the execution of a drawdown of DOL funds. Anticipated Completion Date: June 30, 2023

View Audit 17023

Finding 12487 (2022-002)

Significant Deficiency 2022

City of St Augustine Beach

FL

Allowable Costs / Cost Principles

2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review th...

2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review the policies currently in place and update them to reflect the new processes in place.

View Audit 16968

Finding 12467 (2022-001)

Significant Deficiency 2022

Byrd Barr Place

WA

Allowable Costs / Cost Principles Significant Deficiency § 200.430

Corrective Action Plan Fiscal Year Ended December 31, 2022 Finding: 2022-1 Contact: Duane Landon, CFO duane@byrdbarr.place 206.812.4947 Finding: Timesheets did not support payroll allocations for ERAP versus LIHEAP. Corrective Action: Time will be allocated based on the number of files processe...

Corrective Action Plan Fiscal Year Ended December 31, 2022 Finding: 2022-1 Contact: Duane Landon, CFO duane@byrdbarr.place 206.812.4947 Finding: Timesheets did not support payroll allocations for ERAP versus LIHEAP. Corrective Action: Time will be allocated based on the number of files processed per program and timesheets will be completed to reflect this allocation. Proposed Completion Date: This has already been implemented for 2023.

View Audit 16940

Finding 12454 (2022-001)

Significant Deficiency 2022

Heartland International Health Center and Subsidiary

IL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discou...

Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discount was erroneously calculated, and one patient who qualified for the sliding scale discount that was erroneously not provided a sliding scale discount. Corrective Actions Taken or Planned: The Health Center will update the audit tool to include the following questions: Did the employee correctly apply the sliding fee scale? Does the documentation support the sliding fee allocation? The audit tool is a questionnaire used by managers to support compliance with the sliding fee scale policy. Managers conduct bi-weekly random audits on front desk staff. Name of person responsible for corrective action: Randy Johnson Title: Chief Financial Officer Anticipated completion date: April 30, 2023

View Audit 16889 Questioned Costs: $1

Finding 12406 (2022-001)

Significant Deficiency 2022

Planned Parenthood of Greater Texas, Inc.

TX

Allowable Costs / Cost Principles Eligibility Significant Deficiency

2022-001 Finding: Missing eligibility forms for Title X Patients Planned Parenthood of Greater Texas (PPGT) was awarded a five-year Title X grant in March 2022. At that time, it was necessary to write new policies, develop forms, trainings, and provide staff education on Title X expectations. The 20...

2022-001 Finding: Missing eligibility forms for Title X Patients Planned Parenthood of Greater Texas (PPGT) was awarded a five-year Title X grant in March 2022. At that time, it was necessary to write new policies, develop forms, trainings, and provide staff education on Title X expectations. The 2023 financial audit was the first audit of Title X since PPGT regained the program a year earlier. The audit identified gaps in understanding of front-line staff and PPGT policy. Corrective Action Plan Annual Title X training will be provided to staff Title X centers in mid-June 2023. The training will include expanded direction and provide clarity for the staff regarding the expectations around eligibility forms. In April 2023, the Sr. Grants Project Manager began performing monthly chart audits across all Title X sites to assess compliance with the 340b program. The audits review ten charts from each Title X center, chosen at random. The criteria include looking for evidence demonstrating compliance with the requirement that an eligibility Form is completed with income information and signed by the patient. Following an audit, a report is provided to the 340b committee and further corrective action will be taken as needed.

View Audit 18182

Finding 12384 (2022-001)

Significant Deficiency 2022

Dominican University of California

CA

Student Financial Aid Allowable Costs / Cost Principles Cash Management

3/30/2023 Grant Thornton 10 Almaden Blvd., Suite 800 San Jose, CA 95113 RE: Management?s Corrective Action Plan in Response to Fiscal Year 2022 Item 2022-001 ? Significant Deficiency ? Reporting: Special Reporting 1. Contact person: Syble Allen, Controller 2. Plan of action: The Controller, D...

3/30/2023 Grant Thornton 10 Almaden Blvd., Suite 800 San Jose, CA 95113 RE: Management?s Corrective Action Plan in Response to Fiscal Year 2022 Item 2022-001 ? Significant Deficiency ? Reporting: Special Reporting 1. Contact person: Syble Allen, Controller 2. Plan of action: The Controller, Director of Institutional Research and Student Accounts Director will all be given copies of the prepared FISAP for review and comment at least 3 days prior to FISAP submission each October 1. 3. Anticipated completion date: This new process will be implemented April 1, 2023.

View Audit 16199

Finding 12382 (2022-001)

Significant Deficiency 2022

The Center for Trauma & Resilience

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Audit Finding Reference: 2022-001 Planned Corrective Action: We agree with the auditor?s finding and have taken immediate steps to address the finding. Immediately upon detection the check and the associated de minimis charge of 10% were immediately refunded to the grant via check 9418 dated May 3...

Audit Finding Reference: 2022-001 Planned Corrective Action: We agree with the auditor?s finding and have taken immediate steps to address the finding. Immediately upon detection the check and the associated de minimis charge of 10% were immediately refunded to the grant via check 9418 dated May 31, 2023. Additionally on May 26, 2023, which is when the issue was identified, we held a meeting with the supervisor in charge of the programmatic staff that assembles documentation charged to the grant. The supervisor communicated that this was an oversight that has never occurred before and will not occur again in the future. The lapse related to a staff error in coding that was not detected in the initial review of the transaction. The supervisor will also reemphasize the grant requirements in training of all staff and implement an additional review and approval before all documentation is sent to accounting/finance for their review and entry into the Accounting System. Specifically, the control will add an additional review that checks that pertain to the VOCA grant cannot be written directly to the victim. We also made additional updates to our finance procedures and Finance Procedure Manual to further emphasize and increase the scrutiny of the reviews in place. Name of Contact Person: Joan Hunter, MBA, Finance Director Anticipated completion date: The Corrective action plan above was implemented on May 26, 2023 was completed on May 31, 2023 when the check was mailed to Colorado Department of Public Safety. A General Ledger correction was also made with the writing of this check.

View Audit 16790 Questioned Costs: $1

Finding 12377 (2022-001)

Material Weakness 2022

City of Corpus Christi, Texas

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have ...

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have the correct IDIS numbers. Person Responsible: Leticia Kanmore, Grant Monitoring Manager, Neighborhood Services Anticipated Completion Date: May 31, 2023

View Audit 16768 Questioned Costs: $1

Corrective Action Plans

Filters