Corrective Action Plans

Finding 6071 (2022-006)

Material Weakness 2022

Indianapolis Private Industry Council D/b/a Employindy

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.403

Prior to the completion of this audit, EmployIndy already made a number of changes to its financial operations. It parted ways with its Chief Financial Officer and procured the services of an outside Certified Public Accounting firm to begin the process of reviewing and updating its financial operat...

Prior to the completion of this audit, EmployIndy already made a number of changes to its financial operations. It parted ways with its Chief Financial Officer and procured the services of an outside Certified Public Accounting firm to begin the process of reviewing and updating its financial operations. In addition, it recently hired an Executive Vice President of Finance and Operations to lead the final development and implementation of updated financial processes. The Executive Vice President of Finance and Operations has worked with EmployIndy’s Board of Directors and Finance Committee to document a plan for improving EmployIndy’s financial operations across the board by the 2nd quarter of Calendar Year 2024. As a part of this plan, EmployIndy’s Financial Operations Team, led by the Controller, has already begun to update the expenditure approval process. This process requires that supporting documentation be retained within the financial management system. Additionally, the review and approval process consists of multiple review and approval steps by program management and financial operations staff with specific focus on retention of supporting documentation and clear connections between expenditures being allocated to WIOA and other funding clusters and documentation supporting such allocations. All EmployIndy staff will be retrained on the updated expenditure submission, review, approval, and documentation processes. Additionally, EmployIndy’s Financial Operations, Grants & Contracts, and Program Management teams will provide guidance and training to EmployIndy’s subrecipients and contractors covering the proper process for submitting supporting documentation with invoices or accrued expenditure reports. These documentation requirements will ensure that supporting information directly and clearly ties back to invoices and/or accrued expense reports.

View Audit 7960

Finding 6067 (2022-005)

Material Weakness 2022

Indianapolis Private Industry Council D/b/a Employindy

IN

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

Prior to the completion of this audit, EmployIndy already made a number of changes to its financial operations. It parted ways with its Chief Financial Officer and procured the services of an outside Certified Public Accounting firm to begin the process of reviewing and updating its financial operat...

Prior to the completion of this audit, EmployIndy already made a number of changes to its financial operations. It parted ways with its Chief Financial Officer and procured the services of an outside Certified Public Accounting firm to begin the process of reviewing and updating its financial operations. In addition, it recently hired an Executive Vice President of Finance and Operations to lead the final development and implementation of updated financial processes. The Executive Vice President of Finance and Operations has worked with EmployIndy’s Board of Directors and Finance Committee to document a plan for improving EmployIndy’s financial operations across the board by the 2nd quarter of Calendar Year 2024. As part of the improvement to financial operations, EmployIndy will provide updated training to all staff covering the proper process for submitting, reviewing, approving, and retaining supporting documents for expenditures. The existing procedure includes a multi-step review and approval process for all expenditures, including those in the WIOA and other federal funding clusters. Additionally, EmployIndy’s Financial Operations, Grants & Contracts, and Program Management teams will provide guidance and training to EmployIndy’s subrecipients and contractors covering the proper process for submitting supporting documentation with invoices or accrued expenditure reports. These documentation requirements will ensure that supporting information directly and clearly ties back to invoices and/or accrued expense reports.

View Audit 7960 Questioned Costs: $1

Finding 6008 (2022-004)

Material Weakness 2022

Menominee County, Wisconsin

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Uniform Grant Guidance Implementation Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2023 fiscal year. This assessment should include an evaluation of existing policies and proceudres to d...

Uniform Grant Guidance Implementation Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2023 fiscal year. This assessment should include an evaluation of existing policies and proceudres to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures ot periodically review an dupdate, as considered necessary. Explanation of disagreement with audit finding: There is no disagrement with the audit finding. Action planned/taken in response to finding: The County started to implement additional procedures and controls during the year ended December 31, 2018 related to Uniform Guidance, but never completed the process. The County will continue to evaluate current policies and improve them to be in compliance with Uniform Guidance. In addition, the County is contracting with CLA to gain additional understanding and training for department personnel on UG requirements. Name(s) of the contact person(s) responsible for correction action: Kourtney Erickson Planned completion date for corrective action: December 31, 2023

View Audit 7905

Finding 5952 (2022-114)

Material Weakness 2022

State of Arizona

AZ

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.112 § 200.303 § 200.332 § 200.513 § 200.521

Assistance listing number and program name: 93.558 Temporary Assistance for Needy Families 93.558 COVID-19 Temporary Assistance for Needy Families Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: June 30, 2...

Assistance listing number and program name: 93.558 Temporary Assistance for Needy Families 93.558 COVID-19 Temporary Assistance for Needy Families Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department will stop the reimbursement of costs to all nonprofit and contracted subrecipients for items that are disallowed and/or restricted by the regulations provided within the provisions of the federal Temporary Assistance for Needy Families (TANF) grant received by the Department. Additionally, the Department will obtain all supporting documentation needed to ensure compliance with these regulations prior to disbursing any TANF funding to any subrecipient for the purpose of reimbursement or programmatic funding. The Department will also update its policies and procedures for subrecipient monitoring. Furthermore, detailed training for the Department personnel responsible for reviewing and approving subrecipient reimbursement requests will be provided to ensure personnel are capable of identifying costs that are unallowable under federal regulations. The Department will assess the risk of noncompliance violations for each subrecipient and establish a plan of action to address noncompliance. The plan of action will include an array of training and educational processes to ensure applicable personnel are knowledgeable of TANF compliance requirements and Department contracts. The Department will also monitor subrecipients per updated policies and procedures. The Department will continue to resolve the unallowable costs reimbursed to subrecipients as deemed appropriate by the United States Department of Health and Human Services.

View Audit 7884 Questioned Costs: $1

Finding 5933 (2022-125)

Material Weakness 2022

State of Arizona

AZ

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305

Assistance listing number and program name: 84.425 COVID-19 Education Stabilization Fund-Higher Education Emergency Relief Fund (HEERF) Institutional Portion Agency: Northern Arizona University (NAA) Name of contact person and title: Bradley Miner, Interim Vice President and Comptroller Anticipated ...

Assistance listing number and program name: 84.425 COVID-19 Education Stabilization Fund-Higher Education Emergency Relief Fund (HEERF) Institutional Portion Agency: Northern Arizona University (NAA) Name of contact person and title: Bradley Miner, Interim Vice President and Comptroller Anticipated completion date: August 18, 2023 Agency’s Response: Concur See University response section at the end of this report for the corrective action response for finding 2022-125.

View Audit 7884 Questioned Costs: $1

Finding 5829 (2022-109)

Material Weakness 2022

State of Arizona

AZ

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.303 § 200.334

Assistance listing number and program name: 21.023 COVID-19 Emergency Rental Assistance Program Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: December 31, 2023 Agency’s Response: Concur The Department of...

Assistance listing number and program name: 21.023 COVID-19 Emergency Rental Assistance Program Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: December 31, 2023 Agency’s Response: Concur The Department of Economic Security will address the audit recommendations as follows: 1. Develop and implement written policies and procedures to ensure the system used to process ERA claims and report program information produces summarized data on its federal reporting dashboard that are complete and accurate and comply with the federal agency’s reporting guidelines. The Department will develop written policies and procedures to ensure the information produced by the system used for processing ERA claims and program information is accurate and complete when providing this data to the federal reporting dashboard. These policies and procedures will bring the Department into compliance with the federal agency’s reporting guidelines. Department staff will be trained in accordance with the policies and procedures. 2. Follow its policies and procedures to retain all records relating to a federal award for a period of 3 years from the date of its submission of the final expenditure report. The Department will improve its compliance with its Record Retention policies and procedures, and will retain for 3 years all records that are required as outlined within the provisions of the federal awards received by the Department. 3. Verify the ERA-reported program information and the federal reporting dashboard to the underlying system data during each report’s review and approval process. The Department will, during each report’s review and approval process, sample the information from the underlying system prior to submitting it to the federal agency to verify its accuracy. This process will be included within the Department’s written policies and procedures created for ERA federal reporting. 4. Prepare and retain detailed documentation and submitted reports, such as system reports, queries, or screenshots, to support the program information it reports to the federal agency for each ERA award. The Department will assemble and retain all detailed documentation and submitted reports, such as but not limited to the aforementioned items, to provide support for the program information that the Department reports to the federal agency for each ERA award it receives. These documents and reports will be maintained in accordance with the Department’s Record Retention policies and procedures and federal requirements.

View Audit 7884

Finding 5791 (2022-115)

Significant Deficiency 2022

State of Arizona

AZ

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.112 § 200.303 § 200.332 § 200.513 § 200.521

Assistance listing number and program name: 14.231 Emergency Solutions Grant Program 14.231 COVID-19- Emergency Solutions Grant Program 14.267 Continuum of Care Program Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Molly Brig...

Assistance listing number and program name: 14.231 Emergency Solutions Grant Program 14.231 COVID-19- Emergency Solutions Grant Program 14.267 Continuum of Care Program Agency: Department of Housing Name of contact person and title: Keon Montgomery, Assistant Deputy Director of Programs Molly Bright, DCAD Assistant Director (DES) Anticipated completion date: April 30, 2024 Agency’s Response: Concur Department of Housing response: The Department is no longer reimbursing the subrecipient for unsupported or ineligible costs and is working to resolve the issue. The HUD Field Office is aware of the findings and the Department is working toward resolution. Written policies for reviewing and approving subrecipient reimbursements, as well as, risk assessment will be reviewed and updated. Contract specialists in the Special Needs Division have begun training and the Department will continue to leverage Federal educational resources centered on Grants and Agreements, 2 CFR 200 cost principles and award requirements. Department of Economic Security response: Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: June 30, 2024 Agency’s Response: Concur The Department will stop the reimbursement of costs to all nonprofit and contracted subrecipients for all items that are disallowed and/or restricted by the regulations provided for within the provisions of the federal Emergency Solutions Grant Program (ESG), including payments that violate the conflict-of-interest disclosure requirements. Additionally, the Department will revise its cost monitoring policy to ensure compliance with these regulations prior to disbursing any ESG funding to any subrecipient for any purpose. The Department will also update its policies and procedures for subrecipient monitoring. The Department will assess the risk of noncompliance violations for each subrecipient and establish a plan of action to address noncompliance. The plan of action will include an array of training and educational processes to ensure applicable personnel are knowledgeable of ESG compliance requirements and Department contracts. The Department will also monitor subrecipients per updated policies and procedures. The Department will continue to resolve the unallowable costs reimbursed to subrecipients as deemed appropriate by the United States Department of Housing and Urban Development.

View Audit 7884 Questioned Costs: $1

Finding 5787 (2022-108)

Material Weakness 2022

State of Arizona

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.334 § 200.430 § 200.513 § 200.521

Assistance listing number and program name: 12.401 National Guard Military Operations and Maintenance (O&M) Projects Agency: Department of Emergency and Military Affairs (DEMA) Name of contact person and title: Jensen Forde, CFO Anticipated completion date: April 30, 2024 Agency’s Response: Concur ...

Assistance listing number and program name: 12.401 National Guard Military Operations and Maintenance (O&M) Projects Agency: Department of Emergency and Military Affairs (DEMA) Name of contact person and title: Jensen Forde, CFO Anticipated completion date: April 30, 2024 Agency’s Response: Concur DEMA HR anticipates having this completed by April 2024 at the latest. All employee records will be audited, corrected and maintained per the finding. HR staff has received a copy of the Department’s Record Retention Schedule and effective immediately will adhere to the policy.

View Audit 7884 Questioned Costs: $1

Finding 5622 (2022-001)

Material Weakness 2022

Brooks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415 § 200.77

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425C - Coronavirus Aid, Relief and Economic Security Act-Governor's Emergency Education Relief Fund 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 COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425C200012 (Year: 2021), S425D200012 (Year: 2020), S425D210012 (Year: 2021), S425U2120012 (Year: 2021), S425W210011 (Year: 2021) Questioner Costs: $101,681 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: Director of Finance will follow rules regarding federal expenditures. The finance officer will work with federal programs personnel to ensure that all rules are being met and that budgets are entered into the Consolidated Application timely. The finance officer will offer training to those work with federal grants. Estimated Completion Date: June 30, 2023 Contact Person: Carrie Gay, Director of Finance Telephone: 229-588-2340 Email: cgay@brooks.k12.ga.us

View Audit 7510 Questioned Costs: $1

Finding 5619 (2022-005)

Material Weakness 2022

Logan County

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Logan Acres will increase documentation with employee time charts by dual confirmation of employee’s time record demonstrating the differential compensation which will include dual verification of employee and staff supervisor.

View Audit 7498 Questioned Costs: $1

Finding 5501 (2022-002)

Material Weakness 2022

Santa Fe Community Housing Trust

NM

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270 Questioned Costs: $1

Finding 4969 (2022-004)

Significant Deficiency 2022

City of Medford

MA

Questioned Costs Allowable Costs / Cost Principles

Condition: An employee charged to the grant was overpaid by $5,688.29. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Finance has been coordinating with the School department to ensure all payments charged to grants are correct. A...

Condition: An employee charged to the grant was overpaid by $5,688.29. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Finance has been coordinating with the School department to ensure all payments charged to grants are correct. Anticipated Completion Date: December 31, 2023 Contact: Robert Dickinson, City Auditor

View Audit 7220 Questioned Costs: $1

Finding 4874 (2022-004)

Material Weakness 2022

Samu Foundation

DC

Allowable Costs / Cost Principles § 200.430

Views of Responsible Officials: When SAMU commenced operations at the end of June 2022, the Welcome Respite Project (funded by FEMA) was SAMU's only active project. The HR platform/timekeeping software, Gusto, was implemented prior to the project start date (i.e. employees offer letters and onboardi...

Views of Responsible Officials: When SAMU commenced operations at the end of June 2022, the Welcome Respite Project (funded by FEMA) was SAMU's only active project. The HR platform/timekeeping software, Gusto, was implemented prior to the project start date (i.e. employees offer letters and onboarding materials were sent via the platform). Incoming staff were provided with an overview of how to use Gusto during onboarding, one-on-one meetings with supervisors, and staff meetings. Employee time was remunerated according to the rates authorized. During 2022, staff entered their hours in Gusto and were not engaged in outside, non-project-related activities. In 2022 we had only one project and therefore, some salaried staff were instructed that the completion of a timecard was not needed. However, that changed in 2023 as the new Managing Director requested that all staff, including salaried staff, complete timecards appropriately. Additional project codes were implemented in January 2023 and October 2023. SAMU provided updated guidance on timekeeping and use of project codes during the course of several staff meetings and one-on-one meetings. In 2023, SAMU developed a Gusto training and continues to reinforce timekeeping policies and expectations during meetings. Rate and position changes were and continue to be communicated to staff via official HR letters and stored in program files.

View Audit 7039

Finding 4398 (2022-001)

Significant Deficiency 2022

Jeff Davis County Board of Education

GA

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

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Ass...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Assistance Listing Number and Title: COVID-19-32.009-Emergency Connectivity Fund Federal Award Number: ECF202105452 (Year: 2022) 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 Award Number: S425D210012 (Year: 2021) Questioner Costs: $63,399 Description: A review of expenditures charged to the Emergency Connectivity Fund and Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The district will contact each Federal Program to determine the appropriate action to take to ensure the funds are appropriately allocated. Moving forward, Finance will review all reimbursements as well as work with other Departments to ensure that expenses are being allocated to the correct program. Estimated Completion Date: June 30, 2023 Contact Person: Betty Corbitt, Finance Director Telephone: 912-699-6009 Email: betty.corbitt@jeff-davis.k12.ga.us

View Audit 6845 Questioned Costs: $1

Finding 4160 (2022-002)

Significant Deficiency 2022

Township of Bloomfield

NJ

Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management

Description: Administrative charges to Community Development Block Grant program, are in some instances, not supported by detailed documentation nor are they charged to the correct program year in budgetary records Analysis: All administrative salary and wage and other administrative expenses be ch...

Description: Administrative charges to Community Development Block Grant program, are in some instances, not supported by detailed documentation nor are they charged to the correct program year in budgetary records Analysis: All administrative salary and wage and other administrative expenses be charged to the proper program year and be supported by detail documentation Corrective Action: Finance and Planning departments will coordinate to ensure administrative costs are charged to proper program year, and proper supporting documentation is maintained. Implementation Date: Ongoing

View Audit 6483

Finding 3995 (2022-003)

Material Weakness 2022

Brenda Thibeault

CT

Questioned Costs Subrecipient Monitoring Procurement, Suspension & Debarment

Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of managem...

Agree with the finding. A system of internal control policies has been implemented where there is a preparer and reviewer for all transactions. All transactions are allocated according to the cost allocation plan. The Internal Controls Policy details specific roles and responsibilities of management. Material compliance knowledge requirements are being met by compliance training provided by state and federal funding entities alongside review of the guidance and contract manuals. Additional documentation such as expense justification forms and vendor approval lists have been implemented.

View Audit 6303 Questioned Costs: $1

Finding 3994 (2022-002)

Material Weakness 2022

Brenda Thibeault

CT

Questioned Costs Allowable Costs / Cost Principles

Agree with the finding. The Organization met the requirement for a cost allocation plan in the single audit year for 2020-2021. There was no written cost allocation plan submitted for the 2022 audit year. A cost allocation plan has been updated, approved by the board, and implemented to ensure ma...

Agree with the finding. The Organization met the requirement for a cost allocation plan in the single audit year for 2020-2021. There was no written cost allocation plan submitted for the 2022 audit year. A cost allocation plan has been updated, approved by the board, and implemented to ensure material compliance requirements are being met.

View Audit 6303 Questioned Costs: $1

Finding 3872 (2022-003)

None 2022

Camcare Health Corporation

NJ

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.308 § 200.309 § 200.403

Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...

Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO

View Audit 6120 Questioned Costs: $1

Finding 3797 (2022-010)

Material Weakness 2022

Hood River County

OR

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

Management understands that according to CFR 200.430(i), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must be supported by a system of internal controls which provides reasonable assurance that the charges are accur...

Management understands that according to CFR 200.430(i), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must be supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Hood River County is currently working toward stronger internal controls, education of staff, and a more intense review process. It is expected that these changes will take time. The new Grants Committee is meeting monthly to keep grant management in the forefront of all those concerned.

View Audit 5965

Finding 3775 (2022-003)

Significant Deficiency 2022

Hood River County

OR

Allowable Costs / Cost Principles § 200.302

Hood River County has developed procedures for determining the allowability of costs for each award. A cost is allowable only if reasonable; it reflects what a prudent person might pay. In detail, allowability can differ from project to project. A Grant committee of finance, administrative, and prog...

Hood River County has developed procedures for determining the allowability of costs for each award. A cost is allowable only if reasonable; it reflects what a prudent person might pay. In detail, allowability can differ from project to project. A Grant committee of finance, administrative, and program staff is now meeting regularly to centralize the focus on each award. This committee will meet monthly to manage the Grant's Life Cycle. The Grants Life Cycle has three major stages: pre-award, award, and post-award. The applicant/recipient and awarding agency have unique roles in each step. The duration of an award may vary depending on the nature of the project. An allowable cost is a cost that your contract or grant can pay. The Grant committee will set documentation standards. This new process for the County should is up and running, but it is expected to take time to pull the County together on the subject of grants, and to improve application, management, and reporting.

View Audit 5965

Finding 3733 (2022-001)

Material Weakness 2022

Coupeville School District No. 204

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate co...

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements. Additionally, when Federal unrestricted ESF funds are received, CSD will be sure to better substantiate expenditures with journal entries so that the program does not appear to be overcharged on the financials.

View Audit 5892 Questioned Costs: $1

Finding 3655 (2022-004)

Significant Deficiency 2022

City of Eagle River

WI

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

The City has taken appropriate measures to resolve the finding in future years.

View Audit 5705

Finding 3639 (2022-009)

Significant Deficiency 2022

Guam Department of Education

GU

Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2022-009 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425X American Rescue Plan – State Agency Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425X210003 Area: Activities Allowed or Unallowed ...

Finding No.: 2022-009 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425X American Rescue Plan – State Agency Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425X210003 Area: Activities Allowed or Unallowed Questioned Costs: $0 Views of Auditee and Corrective Actions: The GDOE disagrees with the finding. Utilities (power and water) are an allowable cost allowing the maximization for a safe return of students to the classroom, and necessary for continued operation and promoting handwashing techniques to prepare, prevent, and respond to COVID_x0002_19. USEd FAQ B-10 specifically states that "Generally, ESF-SEA or ESF Governor funds may be used to support activities that are necessary to maintain the operation and continuity of services in the SEA or LEA as schools and students recover from the pandemic.” Additionally, GDOE sought grantor approval and USEd approved the allowability of utility expense under the ARP, and more recently deemed the transfer of utility costs from the ARP to ESF as an allowable expense.

View Audit 5640

Finding 3636 (2022-006)

Significant Deficiency 2022

Guam Department of Education

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Finding No.: 2022-006 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. In GDOE’s Munis system, if the Human Resou...

Finding No.: 2022-006 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. In GDOE’s Munis system, if the Human Resources (HR) pay records are not accurately updated, GDOE payroll will reflect dated pay tables until such time HR makes the appropriate updates based on the project leads request to update accounts to current grant year. GDOE corrected the improperly charged payroll expenditures to the proper grant year via the journal voucher process. Plan of action and completion date: The GDOE Business Office will perform a monthly review of all transactions to ensure charges are recorded in the appropriate grant year. Additionally, Grant Project Managers and Program Coordinators will timely communicate to the Human Resources and Business Office any changes to accounts charged for federally funded payroll expenditures. Plan to monitor and responsible officials: GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods. Grant Project Managers, Federal Compliance review team will be responsible for timely communicating any changes in grant year funding to HR.

View Audit 5640

Finding 3632 (2022-004)

Significant Deficiency 2022

Guam Department of Education

GU

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPF...

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPFA issued check no. 2012949 to a vendor in February 2022, within the liquidation period. However, the TPFA indicated that the vendor lost the check and the TPFA re-issued payment to the vendor on January 29, 2023. The untimely reissuance of the check resulted in the transaction occurring one day after the liquidation period expired. Plan of action and completion date: As of April 2023, the TPFA has not been issuing checks to vendors, as the responsibility was returned to the GDOE to process all fiscal transactions within the GDOE Munis. The Business Office will closely monitor grant liquidation dates and payments to vendors. SOPs will be reviewed to update the procedures for monitoring grant period of performance. Plan to monitor and responsible officials: The Deputy of Finance and Administrative Services, Joann Camacho, as well as the GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods.

View Audit 5640 Questioned Costs: $1

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