Corrective Action Plans

Finding 10486 (2021-008)

Material Weakness 2021

Mayes County

OK

Allowable Costs / Cost Principles Period of Performance

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 14180

Finding 10111 (2021-005)

Material Weakness 2021

Hill & Dales General Hospital and Subsidiary

MI

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2021-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization claimed expenses that were reimbursed by other funding sources. These exp...

Finding 2021-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization claimed expenses that were reimbursed by other funding sources. These expenses were improperly included in the HHS Special Report which caused the report to be inaccurate. Responsible Individuals: Renee Henry, Director of Finance Corrective Action Plan: The Organization will implement internal control policies to ensure all amounts reimbursed by other funding sources are adequately documented and reduced from the eligible expenditure listing and ensure are properly recorded in the report required to be submitted to the federal agency. The Organization will also implement a review process to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: March 31, 2024

View Audit 13756 Questioned Costs: $1

Finding 10109 (2021-003)

Material Weakness 2021

Hill & Dales General Hospital and Subsidiary

MI

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2021-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization did not have an adequate internal control policy in place to ensure revie...

Finding 2021-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization did not have an adequate internal control policy in place to ensure review and approval of the lost revenue calculation and report submitted to the Department of Health and Human Services for Period 1. Responsible Individuals: Renee Henry, Director of Finance Corrective Action Plan: Management will implement a control process and policy which includes a secondary review and approval of any future lost revenue calculation and report submitted under the federal program. Anticipated Completion Date: March 31, 2024

View Audit 13756

Finding 9191 (2021-003)

Material Weakness 2021

Women's Center of East Texas

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director ha...

A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.

View Audit 12563

Finding 9188 (2021-001)

Material Weakness 2021

Women's Center of East Texas

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director ha...

A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.

View Audit 12563

Finding 8799 (2021-008)

Significant Deficiency 2021

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.308 § 200.309 § 200.403

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. We mplemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and pr...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. We mplemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to document a standardized process for documenting expenditures and retaining receipts. For instance, invoices cannot be processed without adequate documentation. Additionally, credit card holders are responsible for submitting electronic credit card receipts to the fiscal office monthly. In 2022, an updated credit card policy was provided to all employees. The adherence to the credit card policy is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 12076 Questioned Costs: $1

Finding 8679 (2021-004)

Significant Deficiency 2021

Okanogan County Child Development Association

WA

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

Head Start Cluster ‐ Assistance Listing Number 93.600 Recommendation: The Association follow its own documented controls to ensure it prepares adequate time‐and‐effort documentation to support payroll costs charged to the federal grant. Explanation of disagreement with audit finding: Th...

Head Start Cluster ‐ Assistance Listing Number 93.600 Recommendation: The Association follow its own documented controls to ensure it prepares adequate time‐and‐effort documentation to support payroll costs charged to the federal grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Supervisors have had long‐time systems in place to review activity logs and their alignment with electronic time sheets. OCCDA policy changes in 2020 are documented in the staff handbook, which states that timesheets are submitted and approved electronically in EWS. In October 2023, a statement was added to the timekeeping system that states, “Submission of this electronic form constitutes your signature on the form. By electronically signing this form you are attesting to the accuracy of the information contained therein and the submission is authorized by you.” Root Cause Due to a lack of knowledge of the new system, fiscal staff could not pull reports out of the timekeeping system. Action Taken Upon implementation of the new timekeeping system in previous years, the staff handbook was updated to reflect the procedure of electronic submission of timesheets but the fiscal policy will be updated to accurately reflect procedures by February 2024. Beginning in 2023, the staff allocations have been uploaded on a shared document where the Fiscal Manager and payroll both have access. Allocations are reviewed whenever there are any changes in duties or funding and at a minimum of quarterly. When there are changes, a formal status change is completed by HR and sent to payroll for processing and updates in the spreadsheet and the software. Beginning in January 2024 timesheets will be entered into the timekeeping system by staff indicating the number of hours spent in each funding program allowing for real time, accurate allocation of time. Time entry will continue to be reviewed by supervisors or the next in the chain of command when the supervisor is unavailable and paid based on the entered time. Quarterly allocations will be reviewed in the payroll system to ensure that we are staying within the budget. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: March 2024 (Q1)

View Audit 11832

Finding 8676 (2021-001)

Material Weakness 2021

Okanogan County Child Development Association

WA

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

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is...

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Upon discovering flaws in the new financial system we immediately hired a third‐party consultant who was experienced with our newly implemented software system (MIP) as well as fiscal best practices. This consultant was made available to the Fiscal team at the time, offering support in the transition to the new software. Root Cause Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit processing, making it difficult to find information or pull reports that were not fully migrated. The transition to the new fiscal software was during the height of the COVID‐19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately, the OCCDA Executive Director worked directly with the remaining team members to ensure business continuity in the fiscal department. Promptly, the chart of accounts was updated to track grants separately as well as any carry‐over funds. Also, an additional support membership was purchased through NP Solutions which specializes in MIP implementation and software. During the recruitment and hiring of staff, the new Fiscal/HR Director has delegated tasks that streamline duties, creating separation of duties where appropriate to ensure effective internal controls. The fiscal team positions have not only been delegated separate tasks but have also been provided in‐depth training on them. The leadership team has been trained on allowable costs and charged with reviewing their assigned budgets each month. Already our Fiscal Manager has implemented running monthly spending reports. The Leadership team members work monthly with the Fiscal Manager to review the reports and line‐by‐line reports when appropriate to seek clarification and ensure that we are reporting accurately. The Fiscal/HR Director, Fiscal Manager, and Fiscal Assistant were sent to an in‐depth MIP training this year to increase skills and knowledge of software to align with GAPP practices. Also, the Fiscal/HR Director has completed a Uniform Guidance training this year and our Fiscal Manager will be taking this training in the coming year. Moving forward in 2024, the Fiscal Manager will continue to update the chart of accounts to organize the general ledger and enhance our reports for ease of use and ensure accuracy. On or before March 2024 the chart of accounts will be updated. For example, each time a new funding source is received a new program code will be created allowing for tracking and reporting. Our internal policy indicates that we will have regular reviews and ensure compliance. Our new Fiscal Manager has current relationships with the software team allowing for questions to be asked and answered quickly. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: In process to be completed by March 2024 (Q1)

View Audit 11832

Finding 8453 (2021-005)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.307

In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.

View Audit 11397 Questioned Costs: $1

Finding 8451 (2021-003)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.405 § 200.430

In response to finding number 2021-SA3, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure expenditures are reviewed for allowability before being charged to Federal awards. Management will also design, implement, and maintain policies and...

In response to finding number 2021-SA3, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure expenditures are reviewed for allowability before being charged to Federal awards. Management will also design, implement, and maintain policies and procedures that ensure costs are reviewed for allowability before being charged to Federal awards. Further, management will perform budget-to-actual analysis on a periodic basis to ensure costs do not exceed limitations.

View Audit 11397 Questioned Costs: $1

Finding 8450 (2021-002)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the...

In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the Comptroller General of the United States’s “Standards for Internal Control in the Federal Government” or COSO’s “Internal Control Integrated Framework”.

View Audit 11397 Questioned Costs: $1

Finding 8248 (2021-007)

Material Weakness 2021

Round Valley Indian Tribes

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

The Tribes will ensure compliance with future program allowable costs and allowable activities requirements, such as documentation review and enhanced controls to ensure accurate recognition of expenditures.

View Audit 10880 Questioned Costs: $1

Finding 7995 (2021-005)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

Reporting Procurement, Suspension & Debarment Allowable Costs / Cost Principles

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fis...

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fiscal Coordinator will then complete the billing amount and fiscal narrative then the report will be reviewed by the Deputy Director. Once approved the report will be presented to the Executive Director for final review, approval and signature and date placed on each report before it is sent to the funder. All program coordinators will complete a JFT outcomes report that is placed in an electronic reporting system and these reports will be reviewed quarterly by the Deputy Director. The Deputy Director does data analysis and these reports are placed in narrative form by the Deputy Director quarterly and the year-end report. These are shared with the funders according to the reporting requirements in the grant. All reports must be to funders by the 15th of the following month, unless otherwise stated in funder contract. The following policy will also be added to the fiscal manual: All budget modifications will be written up on the budget modification form and sent to the funder electronically once approved the form will be notated and include the funders signature, written on the form verbal communication from the funder, or a copy of the email with funder approval. The following policy will also appear in the fiscal manual: All purchases will be made and reported on the proper month of billing. All purchases will be tracked as stated in the manual by an entry in the fiscal journal (Quick Books), paid, receipt and documentation will be filed under the proper grant and the proper month.

View Audit 10453

Finding 7994 (2021-004)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

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

In 2022 and 2023 we have developed a system that better separated and tracked expenditures by grant. We have made the following adjustments already: 1. We have purchased software and a device to read and store receipts into the computer system. We have purchased and are using Quick Books. All e...

In 2022 and 2023 we have developed a system that better separated and tracked expenditures by grant. We have made the following adjustments already: 1. We have purchased software and a device to read and store receipts into the computer system. We have purchased and are using Quick Books. All expenditures and incoming funds will be placed into the Quick Books system. Any expenditure is then filed by grant, by month with a copy of the invoice, bill, etc. documentation as well as the receipt that corresponds. All files will be kept in a locked cabinet in the fiscal office. At the end of each year all past year records will be stored and kept for 7 years. 2. We have hired a person to do data entry and booking part time. 3. We have devoted our Administrative Coordinator to take responsibility for HR and fiscal matters to serve as a check and balance system as well as to take the larger load from the Fiscal Coordinator since we have grown. 4. The final thing JFT has done is to hire an accounting firm called The Gift to come in as a final check and balance. The Gift has been able to give our agency training on fiscal matters that were not clear, they have been able to expand our knowledge and use of the Quick Books System and helped us set up proper checks and balances to better ensure that everything that is charged to each grant is well documented.

View Audit 10453 Questioned Costs: $1

Finding 7993 (2021-003)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

Allowable Costs / Cost Principles § 200.430

JFT does have all the board minutes on file. However, because we were a small agency, salary rates were not often changed. Additionally, all salary rates and changes were always driven by the ability to obtain the funding needed. Since we were small and there was not always a lot to discuss with ...

JFT does have all the board minutes on file. However, because we were a small agency, salary rates were not often changed. Additionally, all salary rates and changes were always driven by the ability to obtain the funding needed. Since we were small and there was not always a lot to discuss with the board our board only met twice a year. Therefore, all salary was discussed with the board president, then taken to the board unfortunately there is no formal documentation at this time. As of 2023 our board now meets quarterly. Therefore, the following policy will be included in the fiscal manual: the JFT board of directors will hold a public meeting quarterly. All matters of pay rates and salaries will be approved at the start of each grant cycle. State and county grants will be discussed prior to the July 1 start dates, all federal will be discussed prior to October 1. Any changes in salary must be approved by the board and documented in official board minutes. All board minutes will be placed in a lock file in the Fiscal Coordinator’s office.

View Audit 10453

Finding 7992 (2021-002)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Starting in 2023 all employees of the Organization will complete formal time sheets. These sheets will be signed by the Administrative Coordinator and by the Fiscal Coordinator and then entered into the system each pay period to rectify this finding.

View Audit 10453 Questioned Costs: $1

Finding 7750 (2021-010)

Material Weakness 2021

County of Montgomery

PA

Questioned Costs Reporting Allowable Costs / Cost Principles

U.S. Department of Health and Human Services 2021-010 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount ...

U.S. Department of Health and Human Services 2021-010 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. County was not able to provide support for payroll expenditure amounts charged to the grant on an individual employee basis. Recommendation: We recommend management should review the process of timekeeping for grant eligible employees for daily time input, as well as grant authorized wages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop a written process for time tracking for grant-eligible employees and will provide training to grant-funded departments in order to ensure that all payroll expenditures charged to the grant are eligible, authorized, and charged on an individual employee basis. Project codes in Infor will allow salary distribution and personnel information to be assigned to each grant. Where possible, this function will be used to assist in supporting the amounts charged to the grant program. General Accounting and Grant Accounting will work with departments to ensure they are properly using Labor Allocations to keep track of individuals assigned to particular grants along with documentation of time worked and pay received. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024

View Audit 10111 Questioned Costs: $1

Finding 7744 (2021-008)

Material Weakness 2021

County of Montgomery

PA

Questioned Costs Reporting Allowable Costs / Cost Principles

U.S. Department of Health and Human Services 2021-008 Immunization Cooperation Agreements – Assistance Listing No. 93.268 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount t...

U.S. Department of Health and Human Services 2021-008 Immunization Cooperation Agreements – Assistance Listing No. 93.268 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant on an individual employee basis. Recommendation: We recommend management should review the process of timekeeping for grant eligible employees for daily time input, as well as grant authorized wages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop a written process for time tracking for grant-eligible employees and will provide training to grant-funded departments in order to ensure that all payroll expenditures charged to the grant are eligible, authorized, and charged on an individual employee basis. Project codes in Infor will allow salary distribution and personnel information to be assigned to each grant. Where possible, this function will be used to assist in supporting the amounts charged to the grant program. The general accounting department will work with departments to ensure they are properly using Labor Allocations to keep track of individuals assigned to particular grants along with documentation of time worked and pay received. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024

View Audit 10111 Questioned Costs: $1

Finding 7717 (2021-001)

Material Weakness 2021

Breathitt County Fiscal Court

KY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Offic...

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Officer and Occupational Tax Administrator, to segregate duties in a more controlled method. The newly hired County Treasurer will work to resolve the following issues by the end of the calendar year in the following manner. Failure to perform accurate reconciliations - the new Treasurer has already begun to perform accurate reconciliations at the end of each month. Tax obligations not paid timely - the new Treasurer has already implemented a system for paying obligations by the deadline. Failure to maintain accounting records - the Former Treasurer began the process of reporting & record maintenance for the Justice Center Corporation Fund and the new Treasurer is continuing with this reporting method. This was implemented at the end of 2022. Failure to prepare financial statements timely - the new Treasurer will complete the annual statement in accordance with KRS 68.020 in a timely manner. Failure to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) - the new Treasurer will complete SEFA's accurately. Disbursements issues: o Segregation of duties is currently being reviewed and the new Treasurer is establishing a process for review and approval of disbursements that will allow for stronger internal controls. New system will be in place by the end of the calendar year. The Breathitt County Fiscal Court has also begun utilizing [software name redacted] as the primary accounting software which will allow for more consistent tracking of purchase orders and permit better tracking of obligated expenses. Supporting documentation will be kept for all transactions, including credit card transactions. Invoices will be paid in a timely manner - great strides have already been made in this area with the hiring of the new Treasurer but will continue to improve during the remainder of the calendar year 2023. The Breathitt County Fiscal Court adopted the KY Model Procurement code in August 2023. With the hiring of a new Applicant Agent in January 2023 and a new Treasurer in July 2023 proper bid documentation is already being maintained and procurement policies are being followed. An encumbrance list will be maintained by the new Treasurer. Payroll issues: o Annual pay rate lists will be maintained & approved at the first regular meeting of the Breathitt County Fiscal Court each January. New County Treasurer will ensure that payments moving forward do not exceed statutory maximums. All lump sum payments made to employees will be issued using W2's, moving forward, beginning in November 2023.

View Audit 10097

Finding 7625 (2021-007)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Questioned Costs Allowable Costs / Cost Principles

Hospital will develop an appropriate estimate of Medicare reimbursement to reduce expenditures by for future federal award reporting as necessary.

View Audit 10000 Questioned Costs: $1

Finding 7624 (2021-006)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

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

In the future, we will only use actual amounts for items that have been purchased. In addition, amounts will be reviewed against the funding guidance to make sure they are within the period of availability.

View Audit 10000 Questioned Costs: $1

Finding 7623 (2021-005)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Questioned Costs Allowable Costs / Cost Principles Material Weakness

We used the initial PRF reporting guidelines that indicated that the PRFs could be used to maintain health care service delivery. Due to limited staff, including staff turnover, and the need to focus our efforts on maintaining health care delivery including caring for COVID‐19 patients, we were not ...

We used the initial PRF reporting guidelines that indicated that the PRFs could be used to maintain health care service delivery. Due to limited staff, including staff turnover, and the need to focus our efforts on maintaining health care delivery including caring for COVID‐19 patients, we were not able to keep up with the continuously changing guidance pertaining to the use of the PRF. For future federal funding, we plan to more closely monitor the guidelines surrounding the funding and work with outside consultants for new federal programs or those programs that have constantly changing guidance.

View Audit 10000 Questioned Costs: $1

Finding 7528 (2021-006)

Material Weakness 2021

City of Wallis

TX

Allowable Costs / Cost Principles

The City will establish procurement policiies and procedures to include federal contract provisions and will establish and adopt written policies for federal awards.

View Audit 9825

Finding 7170 (2021-006)

Significant Deficiency 2021

Commonwealth of Puerto Rico - Department of the Family

PR

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

There were multiple lockdowns executiver orders that impacted business, no school or day care and ADSEF case managers were called to work on a gradual basis on February 2021. Only essential workers were active. At the time of the Pandemic, the cases were evaluated in the regional offices based on th...

There were multiple lockdowns executiver orders that impacted business, no school or day care and ADSEF case managers were called to work on a gradual basis on February 2021. Only essential workers were active. At the time of the Pandemic, the cases were evaluated in the regional offices based on the minimum citeria, then they were sent to the Central Level offices to the Medical Board for evaluation. Given to this situation Single Audits started latre since it depends on the personnel to be present at the local and regional offices.

View Audit 9287

Finding 7091 (2021-006)

Significant Deficiency 2021

Plaza Nursing Home Company, Inc.

NY

Reporting Allowable Costs / Cost Principles § 200.303

In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.

View Audit 9116

Corrective Action Plans

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