Corrective Action Plans

Finding 512511 (2023-007)

Material Weakness 2023

County of Delta

MI

Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.303

Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta 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) establishe...

Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta 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. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2025

View Audit 330302

Finding 512508 (2023-002)

Significant Deficiency 2023

East Liberty Family Health Care Center INC

PA

Reporting Cash Management

Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, and 2023 Single Audit submissions and are now up to date. Moving forward, all audits will be completed before the submission due dates each year

View Audit 330293

Finding 512437 (2023-002)

Significant Deficiency 2023

East Liberty Family Health Care Center INC

PA

Reporting Cash Management

Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, and 2023 Single Audit submissions and are now up to date. Moving forward, all audits will be completed before the submission due dates each year

View Audit 330171

Finding 512386 (2023-008)

Material Weakness 2023

Custer County

MT

Allowable Costs / Cost Principles Questioned Costs Cash Management

NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 113004 AND 112605, YEAR ENDED JUNE 30, 2023 Name of contact person: County Commissioners Corrective Action: The Board of Commissioners along with the Department ...

NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 113004 AND 112605, YEAR ENDED JUNE 30, 2023 Name of contact person: County Commissioners Corrective Action: The Board of Commissioners along with the Department Head will work with the Budget Manager to adjust the structure of the budget to separate expenditures by cost category. Furthermore a procedure will be developed to review the grant reimbursement report prior to submittal. Proposed Completion Date: Immediately

View Audit 330130 Questioned Costs: $1

Finding 512164 (2023-003)

Material Weakness 2023

Detroit Health Care for the Homeless Dba Advantage Health Centers

MI

Questioned Costs Cash Management

Due to administration errors, the drawdowns were incorrectly performed. We will ensure that all the drawdowns support is reviewed and approved by the department head before any drawdowns are made.

View Audit 329922

Finding 512141 (2023-003)

Material Weakness 2023

Lutheran Services in Iowa, Inc.

IA

Cash Management Allowable Costs / Cost Principles Material Weakness § 200.303

Assistance Listing No. 93.659 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review a...

Assistance Listing No. 93.659 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024

View Audit 329880

Finding 512136 (2023-002)

Material Weakness 2023

Lutheran Services in Iowa, Inc.

IA

Cash Management Allowable Costs / Cost Principles Material Weakness § 200.303

Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review a...

Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024

View Audit 329880

Finding 512116 (2023-002)

None 2023

Franklin County Dial Self, Inc.

MA

Internal Control / Segregation of Duties Cash Management

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2023-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified ...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2023-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally, before sending to AmeriCorps. ACTION TAKEN The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.

View Audit 329869

Finding 511975 (2023-004)

Material Weakness 2023

Fredericksburg Area Health and Support Services, Inc.

VA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.430

Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net...

Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net amount of $1,336, which when projected onto the remaining payroll and related costs that were not tested, amounted to $28,521. Corrective Action Taken or Planned: The Organization will review audit findings and ensure accurate future reimbursements, develop a comprehensive process for verifying time sheets against service delivery, and implement a paper timesheet system in which supervisors must enter time based on timesheets, ensuring 1:1 reimbursement. Name of Contact Person: Jacob Ducey, Grants Manager Phone Number of Contact Person: (540) 907-4555 Projected Completion Date: October 31, 2024

View Audit 329739 Questioned Costs: $1

Finding 509773 (2023-006)

Significant Deficiency 2023

People Trust

AR

Cash Management § 200.305

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: Management should develop a procedure to track its federal award advances to ensure those funds are placed in interest-bearing accounts, when applicable, and any interest earnings on those funds are separately tracked, repo...

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: Management should develop a procedure to track its federal award advances to ensure those funds are placed in interest-bearing accounts, when applicable, and any interest earnings on those funds are separately tracked, reported, and remitted in accordance with the program requirements. A documented review of this activity should be performed by a knowledge individual who is aware of the program requirements prior to reporting or remitting payment back to the federal agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure funds that are not being used from federal awards be placed in interest-bearing accounts and any interest earnings on those funds will be tracked. Name(s) of the contact person(s) responsible for corrective action: Arlo Washington Planned completion date for corrective action plan: January 1, 2025

View Audit 329488

Finding 509771 (2023-004)

Material Weakness 2023

People Trust

AR

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.430

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: We recommend management develop procedures requiring employees to track their time and effort by grant. Another individual should periodically review and approve these time and effort records before the funding request is s...

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: We recommend management develop procedures requiring employees to track their time and effort by grant. Another individual should periodically review and approve these time and effort records before the funding request is sent to the federal agency or charged to the federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Each employee will track their time spent on the grant through Paychex. Timesheets will be approved by Arlo Washington, President, each payroll period. Name(s) of the contact person(s) responsible for corrective action: Arlo Washington Planned completion date for corrective action plan: January 1, 2025

View Audit 329488

Finding 509338 (2023-002)

Material Weakness 2023

Hiv Alliance INC

OR

Cash Management

Finding 2023-02- Compliance Requirement: Cash Management HIV Alliance will prevent delayed reporting to funding agencies on underspent awards by reviewing, at least on a quarterly basis, current spending as compared to the budget for all contracts and grants with the agency directors. During this re...

Finding 2023-02- Compliance Requirement: Cash Management HIV Alliance will prevent delayed reporting to funding agencies on underspent awards by reviewing, at least on a quarterly basis, current spending as compared to the budget for all contracts and grants with the agency directors. During this review the directors will draft and implement a plan to adjust spending to prevent the over or under spending of those contracts and grants. HIV Alliance currently maintains a schedule of contract dates and amounts. HIV Alliance will add notes regarding the requirements for reporting unexpended funds for each contract and grant to the tracking schedule. Any underspent contracts and grants will be reported to the Budget and Finance Committee and the funding agency in the timeline required.

View Audit 329124

Finding 509301 (2023-003)

Material Weakness 2023

Crooksville Exempted Village School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Number: 2023-003 Planned Corrective Action: When utilizing Prevailing Wage on future projects, in addition to contract language, the Treasurer will verify Prevailing Wage Payroll Reports prior to making any project payments. Anticipated Completion Date: 6/30/2024 Responsible Contact Person:...

Finding Number: 2023-003 Planned Corrective Action: When utilizing Prevailing Wage on future projects, in addition to contract language, the Treasurer will verify Prevailing Wage Payroll Reports prior to making any project payments. Anticipated Completion Date: 6/30/2024 Responsible Contact Person: Robert D. Ogg, Jr., CPA

View Audit 329109

Finding 508999 (2023-022)

Material Weakness 2023

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal...

U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024

View Audit 329082

Finding 508977 (2023-020)

Material Weakness 2023

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing...

U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024

View Audit 329082

Finding 508909 (2023-015)

Material Weakness 2023

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team m...

U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024

View Audit 329082

Finding 508525 (2023-012)

Material Weakness 2023

City of Baltimore, Maryland

MD

Subrecipient Monitoring Questioned Costs Cash Management § 200.303

U.S. Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Special Tests – Housing Quality Standards Repeat Finding: Yes Auditee’s Corrective Action Plan: MOHS has experienced leadership and...

U.S. Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Special Tests – Housing Quality Standards Repeat Finding: Yes Auditee’s Corrective Action Plan: MOHS has experienced leadership and staffing changes that have impacted its ability to maintain systematic processes necessary for service delivery and administration. One area impacted by MOHS’ transition was our inspection services. During the review period, the contracted supplier had no access to the Housing Pro system, the database used to manage inspections for MOHS’ subsidized units. MOHS has a recordkeeping process for inspections in its policies and procedures for the rental assistance program. Inspection checklists are maintained in the participant records by calendar year. Housing staff identify whether or not the inspection has been completed on the recertification checklist and sign the checklist to confirm the documentation is present in the file. MOHS has resumed its recordkeeping practices to ensure staff maintain inspection checklists in the client files for the annual recertification year. Housing staff are expected to verify during the recertification that Housing Quality Standard (HQS) inspections have been conducted for the assisted unit. MOHS completed the upgrade to the new version of the Housing Pro system in March 2024. The inspections team now has access to the housing database via the web. MOHS is working with the inspections team to ensure inspection updates are entered into the inspection module timely. MOHS has a process in place to review inspection details monthly to ensure 1) inspections for each household has been conducted and 2) all inspection detail is updated in the Housing Pro system by the inspections team each week. Contact Person: HAP Program Manager – D’Andra Pollard Completion Date: June 2024

View Audit 329082

Finding 508522 (2023-009)

Material Weakness 2023

City of Baltimore, Maryland

MD

Subrecipient Monitoring Questioned Costs Cash Management § 200.303

U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Eligibility Repeat Finding: Yes Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges the finding that 14...

U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Eligibility Repeat Finding: Yes Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges the finding that 14 out of 40 files did not have management review. Corrective Action: The Program Manager will conduct quality control reviews for 30% of files that have been recertified each month. The quality control review will verify all eligibility components under the program were met. Condition #2 Response MOHS acknowledges the finding that 25 out of 40 selections did not have the supporting thirdparty documentation of income. MOHS followed the HOPWA guidance outlined in the Self- Certification of Income and Credible Information on HIV Status waivers released by HUD for September 2021 and March 2023. The waiver permits HOPWA grantees and project sponsors to rely upon a family member’s self-certification of income and credible information on their HIV status. The HUD-CPD notices are referenced in Exhibits A-B of this response. The program accepted the self-certification of income until the waivers from HUD ended for COVID-19 on March 31, 2023. Corrective Action: MOHS has resumed following the process of requesting third party verification of income, assets, and medical expenses to ensure proper calculation of tenant rent. Client records are being updated with the appropriate verification of income documentation from the third-party source. Condition #3 Response MOHS acknowledges the finding 6 out of 40 selections did not have documentation of the rent reasonableness. Corrective Action: MOHS uses GoSection8, an online rent comparable website to conduct rent reasonableness. Rent reasonableness is conducted at the initial move-in and with each rent increase request. Documentation of the comparison is maintained in the client record. Contact Person: Lakeysha Williams – 410-396-4887 or Lakeysha.williams@baltimorecity.gov Completion Date: July 2024

View Audit 329082

Finding 508521 (2023-008)

Material Weakness 2023

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.303

U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: MOHS has developed a comprehensive standard operations p...

U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: MOHS has developed a comprehensive standard operations procedure for our program compliance and fiscal teams. This manual includes a standardized process of completing drawer requests, having supporting documentation that aligns with the request stored in each contracts permanent file on the agencies shared “G drive which is accessible to all fiscal staff. In addition, our fiscal team is required to adopt a naming conversion for each grant and draw request, Confirmation of payment posting to the GL and save supporting documentation to the Fiscal “G drive”. Contact Person: MOHS Fiscal Director – Diamond Okojie Completion Date: July 2024

View Audit 329082

Finding 508490 (2023-026)

Significant Deficiency 2023

City of Baltimore, Maryland

MD

Subrecipient Monitoring Questioned Costs Cash Management § 200.303

U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 HOME Investment Partnerships Program Significant Deficiency in Internal Controls and Noncompliance over Special Tests - Housing Quality Standards Repeat Finding: No Auditee’s Corrective Action Plan: The Agency appreciates the compr...

U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 HOME Investment Partnerships Program Significant Deficiency in Internal Controls and Noncompliance over Special Tests - Housing Quality Standards Repeat Finding: No Auditee’s Corrective Action Plan: The Agency appreciates the comprehensive review of this program and concurs with this finding. It is the responsibility of DHCD to perform physical inspections annually. This process includes creating and maintaining inspection review forms and correspondence with the inspected properties. We believe the oversights discovered were caused in part to an increase in the workload of the sole compliance officer performing the physical inspections. Because of this increase in workload, exacerbated by impromptu medical leave, the other compliance officers have received some cross training in HQS inspecting and are now available to assist in the record keeping process. The unit is also in the process of hiring an additional Compliance Officer to assume the physical inspection responsibilities. Additionally, all active compliance officers will review the program’s standard operating procedures for inspections. If necessary, any needed adjustments to the plan will be made at this time. We will also review all FY 24 inspections to ensure that all Inspection Findings and Corrective Measures have been issued and are available in the department’s shared drive. Contact Person: Eugene Greene, HOME Program Manager Completion Date: December 2024

View Audit 329082

Finding 508489 (2023-025)

Material Weakness 2023

City of Baltimore, Maryland

MD

Subrecipient Monitoring Questioned Costs Cash Management § 200.303

U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 HOME Investment Partnerships Program Material Weakness in Internal Controls and Noncompliance over Program Income Repeat Finding: No Auditee’s Corrective Action Plan: The Agency appreciates the comprehensive review of this program ...

U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 HOME Investment Partnerships Program Material Weakness in Internal Controls and Noncompliance over Program Income Repeat Finding: No Auditee’s Corrective Action Plan: The Agency appreciates the comprehensive review of this program and concurs with this finding. The Department of Housing and Community Development (DHCD) understands that while the City of Baltimore’s Department of Finance is responsible for recording and reporting program income into the general ledger, DHCD must ensure that ensure funds are properly recorded in the accounting records. Therefore, DHCD will work with the Department of Finance to ensure that program income deposits are documented correctly, are properly reflected on the general ledger and deposited into the correct accounts. Going forward, DHCD will request the general ledger details for all program income deposits on a minimum quarterly basis to ensure its accuracy and availability. Contact Person: Eugene Greene, HOME Program Manager Completion Date: December 2024

View Audit 329082

Finding 508429 (2023-006)

Significant Deficiency 2023

Town of Livermore Falls

ME

Cash Management § 200.302 § 200.305

CORRECTIVE ACTION PLAN (Concerning Finding 2023-006) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Town Manager and Select Board will take the following actions to address finding 2023-006 The current Town Manager was appointed by the Select...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-006) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Town Manager and Select Board will take the following actions to address finding 2023-006 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted, had approved and has implemented the new Internal Controls Policy that addresses this deficiency. This policy will includes sections on risk assessment and management, annual audit, chart of account, general ledger, reconciliation and verification, reserve funds and reserve accounts, investments, financial reporting, fraud, accounting software, online transactions and banking, documentation daily cash-ups, grants and projects, AR process, AP process, and payroll. Anticipated Completion Date: This was completed February 20, 2024.

View Audit 329052

Finding 508410 (2023-005)

Material Weakness 2023

Sanilac County Community Mental Health Authority

MI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.305 § 200.318 § 200.319

Condition: As a precondition to receive federal awards, prospective recipients must have effective internal controls over the federal award. As described in 2 CFR, Part 200.303, nonfederal entities must have certain written policies and procedures surrounding the management of their federal awards. ...

Condition: As a precondition to receive federal awards, prospective recipients must have effective internal controls over the federal award. As described in 2 CFR, Part 200.303, nonfederal entities must have certain written policies and procedures surrounding the management of their federal awards. Such policies should include procedures for collecting payments of federal funds per 2 CRF 200.305, cash management (i.e., minimizing the time between draws and actual disbursing of federal awards) per 2 CFR 200.302(b)(6), allowable cost per 2 CFR 200.403, and conflict of interest per 2 CFR 200.318. Per 2 CFR 200.319(d), the non-Federal entity must have written procedures for procurement transactions. Recommendation: The Authority should adopt written policies and procedures over cash management and allowable costs required under the Uniform Guidance. Planned Corrective Action: The Authority implemented these policies during the FY 2024 (BA054 Cash Management Policy and BA059 Authorization of Purchases). Contact Person: Anthony Shaver, Chief Financial Officer Anticipated Completion Date: 9/30/2024

View Audit 329033

Finding 508369 (2023-004)

Significant Deficiency 2023

Ford County, Kansas

KS

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine...

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Grantee Response: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 328978

Finding 508305 (2023-001)

Significant Deficiency 2023

Chester County Conservation District

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

2023-002: 2023-001 – Grant Project Payroll Tracking Reports Contact Person: Christian Strohmaier, cstrohmaier@chesco.org, 610-455-1370 Condition: Per review of the District’s internal payroll tracking reports, it was noted that while employees keep a detailed list of time worked each day, no specif...

2023-002: 2023-001 – Grant Project Payroll Tracking Reports Contact Person: Christian Strohmaier, cstrohmaier@chesco.org, 610-455-1370 Condition: Per review of the District’s internal payroll tracking reports, it was noted that while employees keep a detailed list of time worked each day, no specific documentation was maintained within the tracking reports of which projects relate to the ACAP grant program to support the hours being charged to the program each quarter. Corrective Action: Increased programmatic responsibilities make it necessary for all staff to accurately record their completed activities and the time spent upon them. Technical staff historically have reported this way, with activity stated, hours spent, and which program the activity relates to recorded. Each technical staff employe has an individual report maintained in Excel that is updated daily. This model will be used for administrative staff as well for their time spent in support of these programs. Proposed Completion Date: December 1, 2024

View Audit 328878

Corrective Action Plans

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