Corrective Action Plans

Finding 11737 (2022-005)

Material Weakness 2022

PR

Questioned Costs Allowable Costs / Cost Principles

Statement of Condition: Cost resulting from non-Federal entity violations of alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable. Federal Tax lien provided by section 6321, 6322 and 6323 of the Internal Revenue Code, include...

Statement of Condition: Cost resulting from non-Federal entity violations of alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable. Federal Tax lien provided by section 6321, 6322 and 6323 of the Internal Revenue Code, include interest and penalties for Forms 990 and 941. Correction Action Planned for 2022-005 "Administrative Accountant" was hired who will perform the accounting at the Center, review the entries in the mechanized accounting system, and submit a financial statement to the Executive Director that will be discussed with the Board of Directors and any Other component that requires it. With these financial statements, this Accountant will work to submit any tax filing required by the Internal Revenue Service and Department of Treasury of Puerto Rico. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533 Questioned Costs: $1

Finding 11603 (2022-006)

None 2022

City of Pitts, Georgia

GA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302

The City has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.

View Audit 15456

Finding 11599 (2022-004)

Significant Deficiency 2022

Carroll County School District

MS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs

District will implement internal controls and procedures to ensure all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure all the goods and services have been received by the school district.

View Audit 15449

Finding 11495 (2022-017)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

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

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024

View Audit 15308

Finding 11488 (2022-016)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.300 § 200.306 § 200.308 § 200.309 § 200.403

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is...

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is in the process of implementing a new procedure to ensure it is reviewed by accounting and grant managers to ensure accurate reporting. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: March 2024

View Audit 15308

Finding 11476 (2022-014)

Material Weakness 2022

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Period of Performance Subrecipient Monitoring

Corrective Action: The Grants Accounting team has internally enforced a two-way check on all claims. Claims are reviewed by peer first, then either a Supervisor or Manager of Grants accounting. This two-way review of all claims will ensure that claims are made for invoices during the period of perfo...

Corrective Action: The Grants Accounting team has internally enforced a two-way check on all claims. Claims are reviewed by peer first, then either a Supervisor or Manager of Grants accounting. This two-way review of all claims will ensure that claims are made for invoices during the period of performance. Grants Accountants are also being required to take Financial Management courses online yearly to remain fiscally responsible in their positions. A part of being fiscally responsible is knowing Periods of Performances for grants. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024

View Audit 15308 Questioned Costs: $1

Finding 11474 (2022-013)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.406

Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.40...

Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.406. Additionally, the Grant Accounting team will conduct extra training sessions for accounting staff and accounts payable personnel to enhance their proficiency in recognizing refunds and credits associated with grant expenses. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024

View Audit 15308

Finding 11437 (2022-010)

Material Weakness 2022

St. Vincent De Paul Village, Inc.

CA

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

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024

View Audit 15308 Questioned Costs: $1

Finding 11431 (2022-009)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303 § 200.430

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024

View Audit 15308

Finding 11397 (2022-006)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Period of Performance Subrecipient Monitoring

Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowabilit...

Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowability, requirements for documentation, and review of charges prior to requests. In addition, Grants Accounting has initiated monthly meetings with Government Agencies to closely monitor grant spenddown, address any processing issues, and ensure proper cut-off. These meetings will be instrumental in tracking progress and oversight in our grant management process. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024

View Audit 15308 Questioned Costs: $1

Finding 11395 (2022-005)

Material Weakness 2022

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.300 § 200.306 § 200.308 § 200.309 § 200.403

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is...

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is in the process of implementing a new procedure to ensure it is reviewed by accounting and grant managers to ensure accurate reporting. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: March 2024

View Audit 15308 Questioned Costs: $1

Finding 11385 (2022-004)

Material Weakness 2022

St. Vincent De Paul Village, Inc.

CA

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

Corrective Action: Management is in the process of updating its written procedures to ensure that allowable costs and cost principles comply with 2 CFR 200.403. This includes Grants Accounting implementing a manual process that empowers program employees to submit and approve Time & Allocation Excel...

Corrective Action: Management is in the process of updating its written procedures to ensure that allowable costs and cost principles comply with 2 CFR 200.403. This includes Grants Accounting implementing a manual process that empowers program employees to submit and approve Time & Allocation Excel Sheets. These sheets include attestations certifying actual labor costs on a monthly basis. This information is then taken to inputted by the grants accounting team into the Request for Reimbursement (RFR). This measure ensures that labor costs are accurately reflected and compliant with regulatory requirements. In addition, Management will implement policies and procedures regarding regular review of allocations for workers compensation and other similar expenses to ensure accuracy. Finally, Management is committed to optimizing the efficiency and accuracy of its Time & Allocation to Grants by leveraging its Payroll Software Technology to strengthening its accounting process and internal controls. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024.

View Audit 15308 Questioned Costs: $1

Finding 11292 (2022-005)

Significant Deficiency 2022

Practical Farmers of Iowa

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Gran...

Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.

View Audit 15127 Questioned Costs: $1

Finding 11255 (2022-004)

None 2022

Telamon Corporation

NC

Questioned Costs Allowable Costs / Cost Principles

Identifying Number: 2022-004 - Indirect Cost and Fringe Benefit Rates Finding: Sections 200.414 and 200.431 of Subpart E of the Uniform Guidance require that indirect costs and fringe benefits costs charged to federal programs must be reasonable and allocated to the federal program based on a writ...

Identifying Number: 2022-004 - Indirect Cost and Fringe Benefit Rates Finding: Sections 200.414 and 200.431 of Subpart E of the Uniform Guidance require that indirect costs and fringe benefits costs charged to federal programs must be reasonable and allocated to the federal program based on a written policy, and self-insured expenses must be based on historical experience and reasonable assumptions. The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used, in order to determine if the amount being charged resulted in an adjustment to the billing for the program. Corrective Actions Taken or Planned: Adjustments made to our workers compensation captive insurance liability resulted in lower than our expected fringe reimbursement rate. This was identified after year-end as part of the audit process, so it was unable to be addressed during the fiscal year. Normal practice is to use 403(b) match to bring the fringe pool to 51%. Late adjustments prevented this from occurring during fiscal year 2022. Improving the monthly close cycle and starting audits earlier following each fiscal year will allow for adjustments to be made to fringe to meet the 51% goal. Indirect cost rate negotiations must use audited financials. Completing the audit on time will allow for negotiations to take place timely. New audit scheduled is being implemented with the auditors to include pre-year-end audit work and an earlier post year-end start. Automated process in the cost rate reports and year end close will further increase speed and accuracy of rate reporting. Responsible Official: Michole Greenwood, Controller. Actual or Anticipated Completion Date: Fiscal year 2023 audit completion by June 30, 2024 and implementation of new accounting software completed October 2023.

View Audit 15042 Questioned Costs: $1

Finding 11006 (2022-002)

Material Weakness 2022

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2022-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Section 8 Housing Assistance Payments Program. Name, address, and telephone of Authority contact person: Joan...

Finding ref number: 2022-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Section 8 Housing Assistance Payments Program. Name, address, and telephone of Authority contact person: Joanna Tepley, Finance Director 1555 S. Methow Street Wenatchee, WA 98801 Corrective action the auditee plans to take in response to the finding: For 2022, CCWHA resumed annual inspections of leased units assigning an inspection month to each property. We acknowledge that in this transition some units, due to tenant refusal and rescheduling were not inspected within the annual timeline as understood by the State Auditor’s Office. CCWHA has taken the following actions: 1) Timely Inspections: We have reviewed and revised our inspection scheduling procedures to ensure timely inspections for all leased units. This includes implementing a system to track and manage inspection deadlines and notifying tenants in advance to facilitate the process. 2) Documentation Enhancement: Our documentation procedures have been enhanced to maintain a comprehensive record of all inspections. This includes creating a centralized database to store digital inspection reports, dates, and any necessary follow-up actions, ensuring that we can readily demonstrate compliance with HQS requirements. 3) Staff Training: Housing Authority staff responsible for conducting inspections have undergone additional training to reinforce the importance of timely and thorough assessments. This training emphasizes the significance of complying with federal HQS standards and maintaining accurate records. 4) Quality Assurance Reviews: We have established a quality assurance review process to periodically assess our inspection procedures. This will involve internal reviews and, where appropriate, seeking external input to ensure the effectiveness and accuracy of our inspection processes. We understand the critical nature of complying with HQS requirements to maintain a safe and healthy living environment for our tenants. We are committed to continuously improving our inspection processes. Anticipated date to complete the corrective action: Complete and on-going

View Audit 14894

Finding 10941 (2022-006)

Significant Deficiency 2022

Puerto Rico Department of Economic Development and Commerce

PR

Allowable Costs / Cost Principles Period of Performance Significant Deficiency

Findings and Questioned Costs Relating to Federal Awards: Insufficient Controls Related to the Application of Indirect Costs Rates Management will enhance procedures related to indirect costs rates matters, including accounting and review process. A Standard Operating Procedure will be developed ...

Findings and Questioned Costs Relating to Federal Awards: Insufficient Controls Related to the Application of Indirect Costs Rates Management will enhance procedures related to indirect costs rates matters, including accounting and review process. A Standard Operating Procedure will be developed to address key tasks, responsible parties, and oversight activities. Management expects this SOP to be completed and implemented on or before June 2024.

View Audit 14757

Finding 10940 (2022-005)

Significant Deficiency 2022

Puerto Rico Department of Economic Development and Commerce

PR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.512

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are fol...

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up directly by CFO to ensure timely execution to ensure audits are timely completed and planned. • Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. Additional resources (consultants) were hired to assist in the audit process to ensure external auditors have information on a timely basis. In order to ascertain that basic and recurrent information requested by auditors is ready, management prepared an updated list of information normally requested and prepared a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide the efficiency and agility to response to auditors in a timely manner. Management expects to achieve full compliance of pending Single Audit reports’ issuance on or before August 2024.

View Audit 14757

Finding 10902 (2022-002)

Material Weakness 2022

Telfair County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.313 § 200.403 § 200.415

FA 2022-002 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: ...

FA 2022-002 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Awars Numbers: S425D210012 (Year: 2021), S425U2120012 (Year: 2021) Questioner Costs: $193,631 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Although the School District does not agree with this finding, management will continue to ensure federal fund program guidelines and Board-approved policies and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 14693 Questioned Costs: $1

Finding 10901 (2022-001)

Material Weakness 2022

Telfair County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commissio...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Questioner Costs: $314,640 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved policies and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 14693 Questioned Costs: $1

Finding 10843 (2022-008)

Significant Deficiency 2022

City of Santa Fe

NM

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

Recommendation: We recommend the City strengthen the controls in place to provide assurance reports are submitted timely. Action Taken: The City agrees with this ﬁnding. Key vacancies and personnel changes within the City’s Emergency Management Department and the Finance Department during FY22 resu...

Recommendation: We recommend the City strengthen the controls in place to provide assurance reports are submitted timely. Action Taken: The City agrees with this ﬁnding. Key vacancies and personnel changes within the City’s Emergency Management Department and the Finance Department during FY22 resulted in delays in securing approvals of quarterly report required for timely submissions. Staﬃng issues were resolved in FY22 and FY23, and the Finance Director and the Grants Manager are working with the Emergency Management Department to ensure timely review, approval, and submission of the required quarterly reports. Anticipated Completion Date: December 31, 2023 Responsible Official: Emily Oster-Finance Director, Brian Williams-Emergency Management Director, Cheryl James-Grants Manager

View Audit 14498

Finding 10838 (2022-007)

Material Weakness 2022

City of Santa Fe

NM

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

Recommendation: We recommend the City strengthen the controls in place to provide assurance that proper review occurs with someone knowledgeable with the grant and retain backup documentation to support amounts charged to grant. Action Taken: The City agrees with this ﬁnding. In September of 2022, ...

Recommendation: We recommend the City strengthen the controls in place to provide assurance that proper review occurs with someone knowledgeable with the grant and retain backup documentation to support amounts charged to grant. Action Taken: The City agrees with this ﬁnding. In September of 2022, the City hired a highly qualiﬁed Grants Manager who has been continuously working with City Departments that receive grant funding to raise awareness of requirements such as the need to ensure that grant-funded transactions are appropriately reviewed and approved by someone knowledgeable with the grant. Key vacancies and personnel changes at the Airport during FY22 resulted in insuﬃcient staﬃng to allow for robust internal controls and separation of duties. During FY24 the Finance Director and the Grants Manager will work with the Airport team to develop a procedure to document controls performed to review and approve grant-funded transactions. In FY24 the Grants Manager will provide Uniform Guidance training to City staﬀ which will include allowable costs and internal controls. Anticipated Completion Date: June 30, 2024 Responsible Official: Emily Oster-Finance Director, James Harris-Airport Manager, Airport Operations Manager (in‐process of hiring), Cheryl James-Grants Manager

View Audit 14498 Questioned Costs: $1

Finding 10837 (2022-006)

Material Weakness 2022

City of Santa Fe

NM

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

Recommendation: We recommend the City strengthen the controls in place to provide assurance Federal Financial Reports are submitted accurately to the grantor agency and retain backup documentation to support amounts reported. Action Taken: The City agrees with this finding. In November 2022 the C...

Recommendation: We recommend the City strengthen the controls in place to provide assurance Federal Financial Reports are submitted accurately to the grantor agency and retain backup documentation to support amounts reported. Action Taken: The City agrees with this finding. In November 2022 the City hired a new Airport Manager with substantial experience managing municipal airports and federal funding for airports. Prior to the hire, the Airport Operations Manager was the acting Manager, but that position was vacated in FY23. In FY24 the Finance Director and the Grants Manager will continue to work with the Airport staff to implement controls and to provide assurance that Federal Financial Reports have adequate supporting documentation and are reviewed and approved prior to submission the grantor agency. Anticipated Completion Date: June 30, 2024 Responsible Official: Emily Oster-Finance Director, James Harries-Airport Manager, Cheryl James-Grants Manager

View Audit 14498

Finding 10802 (2022-007)

Material Weakness 2022

City of Muskegon Heights

MI

Allowable Costs / Cost Principles Cash Management Material Weakness

2022-007 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports have either not been submitted as required, or ...

2022-007 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports have either not been submitted as required, or material errors were noted in the reports submitted. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City contact the appliable federal agency to address technical issues with the online grant reporting portal and perform required reporting, making corrections as needed related to any previously filed reports in error. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary.Responsible Person. City ManagerAnticipated Completion Date. June 30, 2024

View Audit 14452

Finding 10709 (2022-006)

None 2022

County of Luzerne, Pennsylvania

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Recommendation: We recommend the County document and, where applicable, implement policies and procedures that are aligned with Uniform Grant Guidance to limit the risk for noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

Recommendation: We recommend the County document and, where applicable, implement policies and procedures that are aligned with Uniform Grant Guidance to limit the risk for noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County contracted with a private entity for oversight on the distribution of ARPA federal awards. We will continue to get guidance from auditors and other municipalities to ensure uniform guidance is followed. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: February 2023

View Audit 14433

Finding 10682 (2022-001)

Significant Deficiency 2022

Neighborhood Health Association of Toledo, Inc.

OH

Cash Management Allowable Costs / Cost Principles HUD Housing Programs

Recommendation: We recommend that management prepare federal draw down schedules on a more timely basis to ensure the accuracy and completeness of the support for all grant expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

Recommendation: We recommend that management prepare federal draw down schedules on a more timely basis to ensure the accuracy and completeness of the support for all grant expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agreed with the above comment and the Organization has engaged consultants to assist in creating a more robust system to document the supporting expenditures that are charged to the grant to ensure the timing of grant expenditures and allowability are appropriate. Name of the contact person responsible for corrective action: Doni Miller, President & Chief Executive Officer Planned completion date for corrective action plan: 2023

View Audit 14360

Corrective Action Plans

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