Corrective Action Plans

Finding 569291 (2024-023)

Material Weakness 2024

DC

Questioned Costs Allowable Costs / Cost Principles § 200.303

The Child and Family Services Agency (CFSA) concurs with the findings as stated. CFSA will make an adjusting entry for the entirety of the questioned costs in the next federal claim, to be submitted on or before August 15, 2025. For Condition 1, CFSA will implement a three-tiered quality check int...

The Child and Family Services Agency (CFSA) concurs with the findings as stated. CFSA will make an adjusting entry for the entirety of the questioned costs in the next federal claim, to be submitted on or before August 15, 2025. For Condition 1, CFSA will implement a three-tiered quality check into the expense reporting process to eliminate future risk of allocating expenses (and producing claims) that are not applicable to the quarter in process. Tier one will involve check-date validation at the point of the extract query from the District Integration Financial System (DIFS). Tier two will be a manual quality check at the point of the Business Services Administration’s receipt of the extract from the Agency Fiscal Officer. Tier three is a system edit in CFSA cost allocation software application that will automatically disregard expenses that fall outside the appropriate claiming quarter. For Condition 2, CFSA will reserve space at an upcoming Management Team Meeting (MTM) to review Peoplesoft timekeeping tools and protocols around submission and approval of overtime and leave requests. Contact: James Murphy, Business Services Administrator Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569285 (2024-018)

Material Weakness 2024

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. This requires collaboration efforts between multiple units within DHS/...

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. This requires collaboration efforts between multiple units within DHS/ ESA that include DCWET, DPO, and DICM. ESA needs to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This action requires training (re-training) all DPO SSR on the DCAS screens which require action to confirm employment. This means that the DPO should dedicate resources to providing adequate training to SSRs involved in updating customers’ employment information in DCAS. However, this would be a short-term solution, it will go a long way to resolve some of the discrepancies in reported work hours that are being transmitted to Q5i. The Office of Performance Monitoring (OPM) has a process in place to monitor and confirm the hours reported from CATCH. OPM monitors will randomly generate forty (40) sample cases from Q5i, review them and if they find any discrepancies they would refer them to either OWO, DPO, or TEP Providers for resolution. When OPM conducts their review of DCAS hours, and identifies income and hour differences, the Department of Program Operations (DPO) is informed and/or the Office of Work Opportunity (OWO) requesting their assistance with resolving the discrepancy. OPM also will provide adequate training for Monitors involved in the auditing process in CATCH to ensure participation hours are properly audited. The Office of Work Opportunity (OWO) conducts outreach to customers come in for assessment and assignment to a TEP Providers. This process would eliminate instances where hours found in the DCAS system are unknown to the CATCH system. The long-term resolution of reported work hours discrepancies between DCAS and Q5i requires DICM to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This would be automating the process by connecting the 2-step process into one task. This automation process would be a permanent solution to curbing stale and unsubstantiated hours from migrating to Q5i. DCWET will work with DICM to request that a JIRA ticket be created to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This process is estimated to take three (3) months to complete. DCWET will work with DPO to ensure that all DPO staff are trained on the DCAS screens which require action to confirm employment. The training will last up to six (6) months. Contact: Christian Okonkwo, Program Manager, DCWET-OPM Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569267 (2024-009)

Material Weakness 2024

Government of the District of Columbia

DC

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

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of rent per the CPF guidance. DMPED’s current grant procedures include a legal review and analysis by its Office of General Counsel (OGC) to determine a...

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of rent per the CPF guidance. DMPED’s current grant procedures include a legal review and analysis by its Office of General Counsel (OGC) to determine activities that are allowed or unallowed and allowable costs/cost principles to ensure only allowable expenses are charged to federal programs as required under 2 CFR Section 200.403. Before DMPED approved the payment of rent for the Whitman-Walker Saint Elizabeth’s Expansion project, DMPED OGC had conducted legal analysis and determined that payment of rent qualifies as an allowable cost. DMPED had also received Treasury approval the summer prior (July 2024) for ancillary costs needed to operationalize the capital asset. As part of its Corrective Action Plan, DMPED will commit to seeking expressed approval from the awarding Federal agency in cases where the project guidance may be unclear and where DMPED OGC has interpreted the guidance, in order to validate DMPED’s interpretation. As a result, DMPED will take the following steps outlined below: 1. Evaluate its procedures in identifying Activities Allowed or Unallowed and Allowable Costs/Cost Principles to ensure only expressly allowable expenses are charged to the program as required under 2CFR Section 200.403. Estimated Completion Date: July 6, 2025 2. Add internal controls and policies that include clearer protocols around seeking awarding Federal Agency approval in cases where DMPED OGC has interpreted the guidance, in order to validate DMPED’s interpretation of generalized categorical guidance. Estimated Completion Date: August 6, 2025 Contact: Darya Razavi, Program Manager, Office of the Deputy Mayor for Planning and Economic Development See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569263 (2024-005)

Significant Deficiency 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.406

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to...

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to be dispersed in fiscal year 2025 and DHCD will follow its internal control policies in accordance with 2 CFR Section 200.303. Contact: Kelly Ann Morrow, Housing Compliance Officer Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569244 (2024-004)

Material Weakness 2024

McLeod Health

SC

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition: The Organization had a control in place to approve contractor expenditures prior to charging the expense to the Program; however, the control was ineffective and resulted in a cost being requested for reimbursement that had not been incurred by the Organization. Planned Corrective Action:...

Condition: The Organization had a control in place to approve contractor expenditures prior to charging the expense to the Program; however, the control was ineffective and resulted in a cost being requested for reimbursement that had not been incurred by the Organization. Planned Corrective Action: The Organization will implement a mandatory documentation checklist, including verified contractor invoices and proof of service completion, prior to approving any expense charged to the Program. The Organization will adopt a two-level approval process- requiring sign-off by both the Program Manager and the Finance Department to validate incurred costs. Contact person responsible for corrective action: Kristen Miller, Director and David Anderson, Assistant Controller Anticipated Completion Date: August 2025

View Audit 360820 Questioned Costs: $1

Finding 569191 (2024-003)

Significant Deficiency 2024

Town of Huntington Housing Authority

NY

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 20...

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately initiate the closeout process for the two CFP grants by preparing and submitting all required closeout documentation to HUD. This includes completing the AMCC, certifying expenditures, and submitting necessary reports through HUD’s electronic systems, as outlined in the Capital Fund Guidebook. (c) Planned implementation date of corrective action - Completed by September 30, 2025.

View Audit 360810

Finding 569183 (2024-001)

Significant Deficiency 2024

The Women's Home

TX

Eligibility Allowable Costs / Cost Principles

Dear Cognizant or Oversight Agency for Audit: The Women’s Home respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Doeren Mayhew Assurance, 2600 North Loop West, Suite 2600 , Houston TX, 77092. The fi...

Dear Cognizant or Oversight Agency for Audit: The Women’s Home respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Doeren Mayhew Assurance, 2600 North Loop West, Suite 2600 , Houston TX, 77092. The finding discussed below from the Schedule of Findings and Questioned Costs (the schedule) for the year ended December 31, 2024 is numbered consistently with the number assigned in the schedule. Federal Award Finding 2024-001 Corrective Action Plan: We will incorporate quarterly audits of income verification by our grants compliance manager. Regular chart audits by the program team will be conducted to review all documents and re-certify as necessary. Contact Person Responsible for Corrective Action: Ms. Anna Coffey, Chief Executive Officer Anticipated Completion Date: Respectfully submitted, Ms. Anna Coffey Chief Executive Officer

View Audit 360777

Finding 569181 (2024-003)

Significant Deficiency 2024

Hebrew Academy Community School, INC

FL

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

Management of the School agrees with the findings and will coordinate with the State of Florida, Department of Agriculture the repayment of the contractually non-reimbursable use of funds.

View Audit 360775 Questioned Costs: $1

Finding 569176 (2024-004)

Material Weakness 2024

Schoolcraft County

MI

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

2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) e...

2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants.

View Audit 360756

Finding 569175 (2024-003)

Material Weakness 2024

Schoolcraft County

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

2024-003: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by th...

2024-003: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA.

View Audit 360756

Finding 569142 (2024-002)

Material Weakness 2024

City of Wilmer

TX

Reporting Allowable Costs / Cost Principles Eligibility

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with...

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with the City through the FY2025 audit and will be responsible for the audit and any single audits for this fiscal year. In addition, the City will retain the Interim Finance Director to train current and future staff to ensure the City is in compliance with any and all current and future federal, state and local grants.

View Audit 360726

Finding 569141 (2024-001)

Material Weakness 2024

City of Wilmer

TX

Reporting Allowable Costs / Cost Principles Eligibility

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with...

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with the City through the FY2025 audit and will be responsible for the audit and any single audits for this fiscal year. In addition, the City will retain the Interim Finance Director to train current and future staff to ensure the City is in compliance with any and all current and future federal, state and local grants.

View Audit 360726

Finding 569050 (2024-003)

Significant Deficiency 2024

Rape Crisis Center of Collin County

TX

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

Finding Number: 2024-003: Allowable Costs – 3 of the 25 payroll transactions tested, the time and effort charged to the grant did not agree to the employee’s timesheet. The amount of time charged to the grant was greater than what was approved to be charged to the grant per the employee’s timesheet ...

Finding Number: 2024-003: Allowable Costs – 3 of the 25 payroll transactions tested, the time and effort charged to the grant did not agree to the employee’s timesheet. The amount of time charged to the grant was greater than what was approved to be charged to the grant per the employee’s timesheet hours and grant budget allocations, and additional fringe benefits were charged that were not consistent with the other charges to the grant. Planned Corrective Action: The Turning Point has enhanced training on completing Grant Activity Reports through individualized one-on-one training during NEO and posted how to videos for continued education. The Grant Activity Reports will be audited monthly by comparing the hours to what was billed to grants and the Allocation Spreadsheet. Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 360710

Finding 569049 (2024-002)

Material Weakness 2024

Rape Crisis Center of Collin County

TX

Allowable Costs / Cost Principles Material Weakness

Finding Number: 2024-002: Allowable Costs – 19 out of 38 samples were not 100% charged to the grant and/or were not supported by a cost allocation plan for how the percentages charged to the grant were determined. This issue was previously identified and remained unresolved at the time of this audit...

Finding Number: 2024-002: Allowable Costs – 19 out of 38 samples were not 100% charged to the grant and/or were not supported by a cost allocation plan for how the percentages charged to the grant were determined. This issue was previously identified and remained unresolved at the time of this audit because the finding and subsequent corrective action was implemented after the end of this fiscal year, following the timing of the last single audit. Planned Corrective Action: The Turning Point has updated the existing cost allocation plan and the appropriate staff have been trained on the updated plan. Monthly reviews with the Executive Director have been implemented to review monthly reconciliation statements and grant invoice statements. Cost allocation calculations are now kept on file to document how the allocation was determined. We have also established and maintained a more robust allocation process to include updated Allocation Tables and Grant Ledgers to eliminate future errors. Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 360710

Finding 569048 (2024-001)

Significant Deficiency 2024

Rape Crisis Center of Collin County

TX

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

Finding Number: 2024-001: Allowable Costs – 2 out of the 38 samples tested included charges that were either unsupported or refunded back to the Organization and not corrected to return those funds to the grantor. Planned Corrective Action: The Turning Point has updated policies that include a proce...

Finding Number: 2024-001: Allowable Costs – 2 out of the 38 samples tested included charges that were either unsupported or refunded back to the Organization and not corrected to return those funds to the grantor. Planned Corrective Action: The Turning Point has updated policies that include a process for managing refunds and crediting them back to grants. We also updated our Expense Reimbursement and Credit Card policies in 2024 to simplify our payment process which includes both the Finance Director and Executive Director checking all expenses have the proper documentation prior to paying the statements/invoices and submitting to payors (funders) for reimbursement. Completion Date: June 1, 2025 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 360710

Finding 569042 (2024-003)

Material Weakness 2024

Housing and Community Redevelopment Authority of Marlboro County

SC

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302 § 200.403 § 200.516

Title: Capital Fund Program Grant Draws Program Name: Public Housing Capital Fund ALN:14.872 Description: During our audit procedures over revenue recognition for the Capital Fund Program (CFP), we identiﬁed drawdowns of federal funds for which the client was unable to provide adequate supportin...

Title: Capital Fund Program Grant Draws Program Name: Public Housing Capital Fund ALN:14.872 Description: During our audit procedures over revenue recognition for the Capital Fund Program (CFP), we identiﬁed drawdowns of federal funds for which the client was unable to provide adequate supporting documentation. Speciﬁcally, the expenditures associated with the draw requests lacked invoices, contracts, or other substantiating records to demonstrate that the costs were allowable, allocable, and incurred in accordance with applicable federal requirements. Planned Corrective Action: Today’s Marlboro County Housing Authority management acknowledges the auditor’s ﬁnding that documentation to support certain CFP drawdowns was incomplete or missing and concurs that this represents a failure to comply with Uniform Guidance documentation requirements under 2 CFR §200.302 and §200.403. The Authority recognizes the importance of maintaining complete and accurate supporting records—such as invoices, contracts, and payment documentation—to substantiate costs charged to federal programs and ensure allowability and allocability under the Capital Fund Program. Effective October 1st, 2024, all draw requests under the Capital Fund Program ARE supported by: • Approved contracts or purchase orders • Invoices or other source documents • Proof of payment (e.g., canceled checks, ACH conﬁrmations) • Documentation clearly linking each expense to an approved activity in the CFP Annual Statement

View Audit 360695 Questioned Costs: $1

Finding 569031 (2024-001)

Significant Deficiency 2024

Rocking Horse Children's Health Center Dba Rocking Horse Center

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hac...

Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hackett & Co. 14 East Main Street, Suite 500 Springfield, OH 45502 Audit period: January 1, 2024 – December 31, 2024 The findings from the June 26, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS Department of Health and Human Services 2024-001 Health Center Cluster Program – ALN # 93.527; Grant No. H2E Significant Deficiency: See Finding 2024-001 Recommendation: Management should strengthen its internal controls over payroll charges to federal awards by ensuring consistent adherence to its time and effort certification policies as well as conduct periodic reviews of payroll documentation to verify compliance with established policies and federal requirements. Action Taken: We concur with the recommendation and will implement formal policies and procedures around obtaining time and effort certifications by June 30, 2025.

View Audit 360682 Questioned Costs: $1

Finding 569028 (2024-002)

Significant Deficiency 2024

Arenac County

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management

Condition: The county did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action Plan: The county f ill adopt needed policies per Uniform Guidance Responsible Official: Austin Hazelti,re, County Coordinator Expected Date of Completion: Dec ...

Condition: The county did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action Plan: The county f ill adopt needed policies per Uniform Guidance Responsible Official: Austin Hazelti,re, County Coordinator Expected Date of Completion: Dec mber 31, 2025

View Audit 360675

Finding 569016 (2024-001)

None 2024

Metropolitan Transit Authority of Harris County, Texas

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.516

The METRO Vanpool Department, in collaboration with the Grant Programs Administration Division, has initiated actions to strengthen internal controls and improve compliance with federal cost principles. These actions include: • Updating existing policies and procedures related to grant-funded expens...

The METRO Vanpool Department, in collaboration with the Grant Programs Administration Division, has initiated actions to strengthen internal controls and improve compliance with federal cost principles. These actions include: • Updating existing policies and procedures related to grant-funded expense transactions; • Developing guidance to ensure transactions are appropriately reviewed for allowability, allocability, and reasonableness; • Enhancing training for relevant personnel to reinforce understanding and application of award-specific terms and conditions; • Ensuring compliance with 2 CFR § 200.403 and § 200.303. These process improvements and control enhancements will be finalized and implemented no later than December 31, 2025, under the direction of the Director, Commuter Services. METRO believes these steps will ensure compliance and mitigate recurrence of similar findings in future audit periods.

View Audit 360643 Questioned Costs: $1

Finding 568852 (2024-002)

Material Weakness 2024

King's Daughters Medical Center

MS

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan Details Finding Number: 2024-002 Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number 97.036 Federal Emergency Management Agency Passed through Mississippi Emergency Management Agency Responsible Official: Adam Moor...

Corrective Action Plan Details Finding Number: 2024-002 Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number 97.036 Federal Emergency Management Agency Passed through Mississippi Emergency Management Agency Responsible Official: Adam Moore, CFO Finding Detail: Expenses reimbursed from other sources and unsupported expenses were not identified. Appropriate calculations of cost formulas were not utilized for medication reimbursement amounts claimed. Corrective Action Planned: Management concurs with the finding and will implement additional internal controls over the identification of eligible expenditures for the Disaster Grants program. Expenditures identified as potential grant program expenditures will be reviewed by the controller, and final approval of each expense by the chief financial officer to ensure they are eligible expenses and have not been reimbursed by any other sources. We anticipate these additional controls to be in place by September 30. 2025. The Chief Development Officer will oversee the corrective action. Anticipated Completion Date: September 2025

View Audit 360576 Questioned Costs: $1

Finding 568847 (2024-006)

Significant Deficiency 2024

County of Berrien

MI

Allowable Costs / Cost Principles

Finding: 2024-006 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the County's reporting process for CSLFRF grants received through pass-through entities, we noted that none of the financial reports selected for te...

Finding: 2024-006 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the County's reporting process for CSLFRF grants received through pass-through entities, we noted that none of the financial reports selected for testing included documentation that the reports were subjected to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. As a result of this condition, the County was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the County establish procedures to ensure that all reports are subject to review and approval by an independent employee prior to submission, and that the review and approval is adequately documented. Corrective Action: County grant policies and procedures outline requirements of review and approval of grant reporting. Management recognizes the importance of establishing controls as noted, however policies and procedures stop short of requiring the signature and dating of approvals by independent reviewers. Policies and procedures will be modified to include verbiage requiring documentation of review and approval, along with reconciliations to the general ledger prior to submission. Contact Person: Brian Dissette, County Administrator/Controller Estimated Completion Date: December 31, 2025

View Audit 360575

Finding 568846 (2024-007)

Significant Deficiency 2024

County of Berrien

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding: 2024-007 – Suspension and Debarment Auditor Description of Condition and Effect: For three of the four vendors selected for testing, the County was unable to provide evidence that the vendors were not suspended, debarred, or otherwise excluded at the time they were engaged to provide goods...

Finding: 2024-007 – Suspension and Debarment Auditor Description of Condition and Effect: For three of the four vendors selected for testing, the County was unable to provide evidence that the vendors were not suspended, debarred, or otherwise excluded at the time they were engaged to provide goods or services. As a result of this condition, the County was exposed to an increased risk that disbursements of federal awards could be made to vendors or subrecipients suspended or debarred by the federal government. Auditor Recommendation: We recommend that the County review its written policies and procedures over federal awards with employees responsible for grant compliance to ensure that they are being followed consistently. Corrective Action: Vendors are reviewed based on specific criteria upon addition to the accounts payable system for the County. This review process includes review for suspension, debarment, and excluded parties. The County will review grant compliance requirements with employees responsible for federal awards and request retention of documents verifying compliance. Contact Person: Brian Dissette, County Administrator/Controller Estimated Completion Date: December 31, 2025

View Audit 360575

Finding 568845 (2024-005)

Significant Deficiency 2024

County of Berrien

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2024-005 – Reporting Auditor Description of Condition and Effect: The County has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure report for the second quarter of 2024 was not filed. However...

Finding: 2024-005 – Reporting Auditor Description of Condition and Effect: The County has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure report for the second quarter of 2024 was not filed. However, these reports were filed for the first, third and fourth quarters of 2024. As a result of this condition, the County did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation: We recommend that the County review the reporting requirements for each grant and complete all reporting as required under the terms of the grant agreement. Corrective Action: Management acknowledges the oversight regarding the 2nd quarter reporting and agrees with the condition as noted. The County will provide a reminder to all grant administrators of the policy. An additional confirmation step is under consideration for verification of completion, at the discretion of County Administration, which would require notification to Financial Services personnel that filing activities have occurred. This oversight process change would require additional resources to complete. Contact Person: Brian Dissette, County Administrator/Controller Estimated Completion Date: December 31, 2025

View Audit 360575

Finding 568841 (2024-003)

Material Weakness 2024

Community Health & Social Services Center, Inc.

MI

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

CHASS management concurs with the audit findings and will put the following corrective action plan in place to mitigate this finding in the future: During the fiscal year, the organization submitted requests for reimbursement of federal grant funds before incurring allowable expenses under the terms...

CHASS management concurs with the audit findings and will put the following corrective action plan in place to mitigate this finding in the future: During the fiscal year, the organization submitted requests for reimbursement of federal grant funds before incurring allowable expenses under the terms of the grant agreement. Moving forward, the new CFO will implement and enforce policies and procedures to ensure that all federal fund requests are supported by documented and allowable expenditures. Staff responsible for grant management will receive training to ensure the organization maintains compliance with all federal funding. All reimbursement requests should be reviewed and approved by the program manager/COO and the new CFO.

View Audit 360573

Finding 568833 (2024-001)

None 2024

Primary Care Medical Services of Poinciana, Inc.

FL

Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

MANAGEMENT’S CORRECTIVE ACTION PLAN Finding Number: 2024-001 Planned Corrective Action: We concur with the finding. We will continue with retaining documentation of sliding scale determination electronically. The CFO will continue to monitor whether the record retention policy is being followed. Ant...

MANAGEMENT’S CORRECTIVE ACTION PLAN Finding Number: 2024-001 Planned Corrective Action: We concur with the finding. We will continue with retaining documentation of sliding scale determination electronically. The CFO will continue to monitor whether the record retention policy is being followed. Anticipated Completion Date: On-going Responsible Contact Person: Cynthia Diaz, Chief Financial Officer

View Audit 360568

Corrective Action Plans

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