Corrective Action Plans

Finding 453165 (2022-002)

Significant Deficiency 2022

Rockingham County

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2022-002Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be ...

Finding: 2022-002Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 452944 (2022-003)

Significant Deficiency 2022

Superior School District No. 11

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEWCriteriaAs described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of f...

INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEWCriteriaAs described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting.ConditionThe District does not have a system of internal control that would provide management with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures.CauseManagement does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting.Potential EffectThe potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control.RecommendationWe recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.

View Audit 313570

Finding 452442 (2022-102)

Material Weakness 2022

Maricopa County

AZ

Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305

Assistance Listings number and program name: 84.374 Teacher and School Leader Incentive GrantsDepartment: Maricopa County School SuperintendentContact Person(s): Matt Morales, Deputy Superintendent of Schools, Maricopa County School Superintendent?s Office.Anticipate completion date: June 30, 2023Co...

Assistance Listings number and program name: 84.374 Teacher and School Leader Incentive GrantsDepartment: Maricopa County School SuperintendentContact Person(s): Matt Morales, Deputy Superintendent of Schools, Maricopa County School Superintendent?s Office.Anticipate completion date: June 30, 2023Concur: The Maricopa County School Superintendent?s Office (Superintendent's Office) acknowledges the human error that was made with the May 2022 drawdown. Once the error was identified, the Assistant Superintendent for Economic Management, along with the grant project leader and the Human Capital Management Administrator, contacted the program officer at the US Department of Education and notified them of this error. The overdraw was resolved as there were additional program costs prior to the grant?s closeout in September 2022, and all program expenditures and reimbursements were reconciled prior to closeout. The Superintendent?s Office has implemented updated procedures including the addition of one more person to the reimbursement request approval process who will ensure that program expenditures are reconciled based on the fund balance report from the financial system for the correct time frame.

View Audit 313445 Questioned Costs: $1

Finding 452439 (2022-101)

Material Weakness 2022

Maricopa County

AZ

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

Assistance Listings number and program name: 14.231 COVID-19 Emergency Solutions Grant ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: April 1, 2023Concur: Maricopa County Human Services Depart...

Assistance Listings number and program name: 14.231 COVID-19 Emergency Solutions Grant ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: April 1, 2023Concur: Maricopa County Human Services Department (HSD) concurs with the finding. HSD will develop and implement written policies and procedures to pay subrecipients for program expenditures they incur and request reimbursement for within the required 30 days of receiving their completed reimbursement requests. HSD will also develop a tracking system to ensure payments are released within 30 days upon receipt of a completed reimbursement request, which will document attempts to obtain a completed reimbursement request.

View Audit 313445

Finding 452438 (2022-104)

Significant Deficiency 2022

Maricopa County

AZ

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority o...

Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority of Maricopa County (HAMC) is aware of the requirement for completing annual housing standard inspections. Shortage in staff have caused some delays in annual inspection completion. Additional internal controls are being adopted to ensure Asset Manager and Property Management monthly report on completed annual inspections for all properties. The on-going monthly reporting of completed inspections for all properties must reach a 100% completion rating for all recertifying units under a HUD, LIHTC or market property. HAMC systems do monitor the completion of annual inspections, but additional staff will have to be hired to maintain the volume of inspections that are required for each property manager?s portfolio.

View Audit 313445

Finding 452429 (2022-022)

Significant Deficiency 2022

State of New Jersey

NJ

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and...

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and specifies that an AUP report is acceptable per guidance provided under Medicaid and CHIP Managed Care Final Rule (CMS-2390-F) Frequently Asked Question number Q10.COMPLETION DATE/CONTACT PERSON January 2023Robert Durborow609-775-7298Robert.Durborow@dhs.nj.gov

View Audit 313443

Finding 452421 (2022-019)

Significant Deficiency 2022

State of New Jersey

NJ

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

FINDING # 2022-019No finding in prior yearAll performance and special reports noted in the audit finding must be approved by the Applied Public Policy Research Institute for Study and Evaluation (APPRISE - USDHHS Consultants) before they are submitted to USDHHS. The final reports noted as exceptions...

FINDING # 2022-019No finding in prior yearAll performance and special reports noted in the audit finding must be approved by the Applied Public Policy Research Institute for Study and Evaluation (APPRISE - USDHHS Consultants) before they are submitted to USDHHS. The final reports noted as exceptions were not submitted on time due to pandemic related complications, staff retirements and communication issues with APPRISE. As recommended, the DCA has reviewed current reporting procedures and Program staff will be assigned the responsibility to prepare all reports, work with APPRISE to obtain required approvals, and submit the all required reports on a timely basis. Reporting due dates and deadlines will be documented to ensure that initial reports are produced timely. The timeframe needed to coordinate with the APPRISE consultants for reviews and updates to the reports will also be built into the process so that final reports are submitted to USDHHS by the due date. All reporting procedures will be documented and distributed to LIHEAP program staff. COMPLETION DATE/CONTACT PERSON June 30, 2023Fidel Ekhelar(609) 815-3905Fidel.Ekhelar@dca.nj.gov

View Audit 313443

Finding 452399 (2022-009)

Material Weakness 2022

State of New Jersey

NJ

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING # 2022-009No finding in prior yearThe Department of Community Affairs (DCA) has internal controls and procedures in place to ensure that required subawards are reported timely to FSRS in accordance with FFATA reporting requirements. The Homeowner Assistance Fund award received by DCA was uni...

FINDING # 2022-009No finding in prior yearThe Department of Community Affairs (DCA) has internal controls and procedures in place to ensure that required subawards are reported timely to FSRS in accordance with FFATA reporting requirements. The Homeowner Assistance Fund award received by DCA was unique in that it was planned and fully reallocated via Memorandum of Understanding (MOU) agreement to a DCA affiliate organization to administer on the State?s behalf. As a result, the DCA did not initially believe this single reallocation transaction was subject to FFATA reporting requirements. The Accountability Officer at the affiliate organization will be involved should another program and contractual arrangement of this type occur and will ensure that the FSRS reporting is done timely. No further subaward transactions are expected to be processed by DCA as the full allocation was disbursed to our affiliate organization upon receipt of the award and execution of the MOU.COMPLETION DATE/CONTACT PERSON Fiscal Years 2023-2024John Alexy(609) 913.4385John.Alexy@dca.nj.gov

View Audit 313443

Finding 452395 (2022-007)

Material Weakness 2022

State of New Jersey

NJ

Subrecipient Monitoring Material Weakness Reporting § 200.303

FINDING # 2022-007No finding in prior yearIn recent years, the DLWD has transitioned from a manual contract process to a web-based system (i.e., SAGE and IGX systems) and has also experienced changes in personnel responsible for the contracting process. Although progress has been made with getting ...

FINDING # 2022-007No finding in prior yearIn recent years, the DLWD has transitioned from a manual contract process to a web-based system (i.e., SAGE and IGX systems) and has also experienced changes in personnel responsible for the contracting process. Although progress has been made with getting the FFATA Reporting Unit access to these automated systems, the DLWD will continue to enhance the communication between the offices that prepare and approve the contracts/agreements and the FFATA Reporting Unit. DLWD will also develop procedures to ensure that timely and accurate information is provided to the FFATA Reporting Unit and that group will also be included in the grant approval process so the unit is notified timely.COMPLETION DATE/CONTACT PERSON December 31, 2023Ahmanish Robinson(609) 984-4356Ahmanish.Robinson@dol.nj.gov

View Audit 313443

Finding 452390 (2022-006)

Significant Deficiency 2022

State of New Jersey

NJ

Internal Control / Segregation of Duties § 200.303

FINDING # 2022-0062021-0122020-001The DLWD Office of Information Management, Services & Solutions (OIMSS) will continue its efforts to strengthen and improve staff compliance with existing controls over program change controls for the New Jersey Local Office Online Payment System (NJLOOPs). OIMSS m...

FINDING # 2022-0062021-0122020-001The DLWD Office of Information Management, Services & Solutions (OIMSS) will continue its efforts to strengthen and improve staff compliance with existing controls over program change controls for the New Jersey Local Office Online Payment System (NJLOOPs). OIMSS management will conduct a meeting with all staff involved in program changes to reiterate that existing control requirements must be adhered to at all times. DLWD expects to achieve full compliance with exiting controls by June 30, 2023. COMPLETION DATE/ CONTACT PERSON June 30, 2023Robert Schisler(609) 571-2391Robert.Schisler@dol.nj.gov

View Audit 313443

Finding 452387 (2022-003)

Material Weakness 2022

State of New Jersey

NJ

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

FINDING # 2022-0032021-007The Department of Labor and Workforce Development (DLWD) has controls in place to only allow an FPUC payment to be made when an underlying Unemployment Insurance (UI) payment has also been processed. FPUC payments should not be issued to any claim without the underlying UI...

FINDING # 2022-0032021-007The Department of Labor and Workforce Development (DLWD) has controls in place to only allow an FPUC payment to be made when an underlying Unemployment Insurance (UI) payment has also been processed. FPUC payments should not be issued to any claim without the underlying UI payment being made for the same week. The two FPUC payments issued and noted as exceptions during eligibility testing will be reviewed independently by DLWD to determine if the payments issued were to eligible recipients or not.For the PUA exceptions noted during Eligibility testing, overall the DLWD issued PUA payments to over 680,000 claimants during the COVID-19 pandemic. DLWD had controls in place to require a COVID related reason to make the claim PUA eligible and the weekly PUA certification required claimants to choose a COVID related reason for why they were out of work before they could get paid. The PUA payments in question will be reviewed independently by the DLWD to determine if the payments issued under PUA were appropriate or if they should have been paid instead under the regular UI program.COMPLETION DATE/CONTACT PERSON February 2023Ronald Marino - DLWD(609) 292-2810Ronald.Marino@dol.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 451353 (2022-001)

Material Weakness 2022

Creighton University

NE

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-001Federal Program Title ? COVID-19 Higher Education Emergency Relief Fund ? Student AidAssistance Listing No. ? 84.425EFederal Agency ? U.S. Department of Education (ED or the Department)Grant Award Period ? April 25, 2020 to May 15, 2022Compliance Requirement ? ReportingContact Person...

Finding 2022-001Federal Program Title ? COVID-19 Higher Education Emergency Relief Fund ? Student AidAssistance Listing No. ? 84.425EFederal Agency ? U.S. Department of Education (ED or the Department)Grant Award Period ? April 25, 2020 to May 15, 2022Compliance Requirement ? ReportingContact Person: Janet Solberg, Director of Financial AidCorrective Action Plan: Due to the deficiency that was found, the incomplete reports werecreated and posted to the website. Moving forward if additional HEERF Funds are distributed oranother type of Federal Funds that have reporting requirements, the Director of Financial Aid willprovide a memo to the Vice Provost for Enrollment and Assistant Vice Provost (AVP) of StudentRecords and Financial Services, to outline reporting requirements and timeline of requiredreporting dates. It is our expectation that the AVP of Student Records and Financial Serviceswould provide the quality control for meeting expectations.Anticipated Completion Date: Corrective actions were completed February 2023.

View Audit 313372

Finding 451352 (2022-001)

None 2022

Yale University

CT

Reporting Internal Control / Segregation of Duties

The University agrees with this finding. As mentioned, this was an oversight. When the University becameaware of the missing reporting, the University immediately publicly posted the institutional quarterly publicreport and now has a process to ensure that all reports for HEERF funding are posted ti...

The University agrees with this finding. As mentioned, this was an oversight. When the University becameaware of the missing reporting, the University immediately publicly posted the institutional quarterly publicreport and now has a process to ensure that all reports for HEERF funding are posted timely.University contacts:David Blackmon, Director of University Financial AidDavid.Blackmon@yale.eduKerry Worsencroft, Deputy Director of University Financial AidKerry.Worsencroft@yale.edu

View Audit 313369

Finding 449981 (2022-003)

Material Weakness 2022

Mayo Clinic

MN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-003Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedManagement agrees that Banner, the primary in...

Finding 2022-003Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedManagement agrees that Banner, the primary information system used to capture Federal Direct Loan information, was not specifically identified in the Mayo Clinic Information Security annual risk assessment which was primarily designed for compliance with The Health Insurance Portability and Accountability Act (HIPAA) Security rule.The following steps have been completed to address the gap identified:1. Compared the scope of the Mayo Clinic Information Security annual risk assessment and the requirements of the Department of Education, under the Gramm-Leach-Bliley Act and identified any gaps.2. Edited the existing annual risk assessment to close the gaps.3. Completed the risk assessment.Persons Responsible for Corrective ActionSarah Tyson, Senior Manager?Office of Information SecurityTarget Completion DateMay 31, 2023

View Audit 313337

Finding 449980 (2022-001)

Material Weakness 2022

Mayo Clinic

MN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022-001Federal Program InformationFederal Agency: United States Department of EducationAssistance Listing Nos.: 84.063 and 84.268, Student Financial Assistance ClusterAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedMayo Clini...

Finding 2022-001Federal Program InformationFederal Agency: United States Department of EducationAssistance Listing Nos.: 84.063 and 84.268, Student Financial Assistance ClusterAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedMayo Clinic Information Technology will work with the Student Financial Aid office to review the risk rating of the Banner application. A complete user access review based on job roles will be completed for 2023. To improve the speed and accuracy of the completion of these requests, we will be working with the Identity Management Platform team to add the Banner application into SailPoint for access management and review.Persons Responsible for Corrective ActionAlec Haws, ETC Education Application Analyst Raj Sanwal, Lead IT Analyst/ProgrammerTarget Completion DateOctober 31, 2023

View Audit 313337

Finding 449964 (2022-012)

Significant Deficiency 2022

State of Utah

UT

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Subawards for SAPT Not Included in FFATA ReportsState Agency: Department of Health and Human ServicesFederal Program: Substance Abuse and Prevention ProgramThe Department concurs with this recommendation. We agree to properly report the subaward information beginning with SFY23.Anticipated Correcti...

Subawards for SAPT Not Included in FFATA ReportsState Agency: Department of Health and Human ServicesFederal Program: Substance Abuse and Prevention ProgramThe Department concurs with this recommendation. We agree to properly report the subaward information beginning with SFY23.Anticipated Correction Date: November 30, 2022Contact Person: Mark Meier, Financial Manager II, markmeier@utah.gov, and Kyle Larsen, Administrative Services Director, kblarson@utah.gov

View Audit 313334

Finding 449962 (2022-006)

Material Weakness 2022

State of Utah

UT

Student Financial Aid Subrecipient Monitoring Eligibility § 200.303

Foster Care Eligibility Controls Not Completed in a Timely MannerState Agency: Department of Health and Human ServicesFederal Program: Foster Care Title IV-EThe Department concurs with this recommendation. The agency is in the process of building an integrated eligibility team and will increase its...

Foster Care Eligibility Controls Not Completed in a Timely MannerState Agency: Department of Health and Human ServicesFederal Program: Foster Care Title IV-EThe Department concurs with this recommendation. The agency is in the process of building an integrated eligibility team and will increase its capacity by having three team leads and one support coordinator III to support the eligibility review process.Anticipated Correction Date: June 30, 2023Contact Person: Tracy Wiggill, Eligibility Program Manager, twiggill@utah.gov

View Audit 313334

Finding 449948 (2022-010)

Significant Deficiency 2022

State of Utah

UT

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elem...

Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elements of the MLR to ensure they are complete.Anticipated Correction Date: January 31, 2023Contact Person: Gregory Trollan, Director, Office of Managed Health Care, gtrollan@utah.gov

View Audit 313334

Finding 449776 (2022-023)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Improper Spending and Monitoring of Coronavirus Relief Fund ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will formally document eligibility for Thrive 125 grants and the state?s COVID-19 response dashboard to prepare the state for futur...

Improper Spending and Monitoring of Coronavirus Relief Fund ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will formally document eligibility for Thrive 125 grants and the state?s COVID-19 response dashboard to prepare the state for future reviews by the Department of the Treasury. While closing out the CARES Act CRF grant, GOPB will review expenses allocated for liability insurance to determine if any additional costs should be adjusted to not be charged to the CRF or document if they are appropriately charged as direct costs.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 10, 2023

View Audit 313334 Questioned Costs: $1

Finding 449774 (2022-022)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.327

Suspension and Debarment Not Verified Prior to Awarding ContractsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will review its September 2022 guidance on requirements for SLFRF agreements and reissue the document to rem...

Suspension and Debarment Not Verified Prior to Awarding ContractsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will review its September 2022 guidance on requirements for SLFRF agreements and reissue the document to remind agencies of the need to perform timely suspension and debarment checks. GOPB will also provide training to agencies and remind them to include a suspension and debarment clause in contract agreements. GOPB will update the reference guide for agencies with standardized language about suspension and debarment checks to be used in new agreements. GOPB will include this review in its regular monitoring activities and sample contract agreements to verify inclusion of the appropriate contractual provisions.Contact Person: Darcy Jaimez, Fiscal Grant Manager, 385-377-3373Anticipated Correction Date: April 30, 2023

View Audit 313334 Questioned Costs: $1

Finding 449773 (2022-021)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Improper Controls and Monitoring of State and Local Fiscal Recovery Funds ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will work with all agencies managing SLFRF projects to verify that adequate internal contro...

Improper Controls and Monitoring of State and Local Fiscal Recovery Funds ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will work with all agencies managing SLFRF projects to verify that adequate internal controls have been established to reduce the risk of errors and noncompliance. GOPB will provide a reference guide to agencies to help them develop and implement proper controls over allowable activities and costs. GOPB will update its policies and procedures to sample agency compliance, with a greater focus on agencies that have less experience administering federal funds.To correct the $15.00 of questioned costs made by the courts, GOPB will work with the courts to charge the questoned amount to a different funding source.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations,801-538-1592Anticipated Correction Date: April 30, 2023

View Audit 313334 Questioned Costs: $1

Finding 449772 (2022-020)

Material Weakness 2022

State of Utah

UT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

GOPB Overestimated Calculation for Revenue Loss Due to the PandemicState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsNow that better financial data is available, GOPB will recalculate the total revenue lost. Differences between th...

GOPB Overestimated Calculation for Revenue Loss Due to the PandemicState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsNow that better financial data is available, GOPB will recalculate the total revenue lost. Differences between the auditor?s revenue loss calculation and GOPB?s new revenue loss number will be reviewed using the Treasury Department?s guidance. GOPB will again solicit input from experienced personnel from the Division of Finance and institutions of higher education. GOPB will request clarification from the Treasury Department on the treatment of unique revenue types that are not clearly addressed in the final rule and frequently asked questions. Where possible, GOPB will utilize official fiscal year financial reports to verify the reasonableness of calendar year revenue, which is not reported in official financial reports.Before finalizing and reporting the updated revenue loss total, GOPB will share the calculation with the Division of Finance for concurrence. The revised revenue loss calculation will be reported to the Treasury Department in the next scheduled report due on April 30, 2023.After finalizing the calendar year 2020 revenue loss calculation, GOPB will review SLFR budgets, obligations, and expenditures to ensure they do not exceed the allowable amount that can be allocated for the reported category of provision of government services. GOPB will revise budgets, project categories, compliance policies and procedures, and reporting, as necessary.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 30, 2023

View Audit 313334

Finding 449768 (2022-004)

Material Weakness 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management § 200.303

Food Commodity Shipments, Disbursements, and Inventory Not TrackedState Agency: Utah State Board of EducationFederal Program: Emergency Food Assistance Program (Food Commodities)?State agencies, sub distributing agencies, and eligible recipient agencies must maintain records to document the receipt...

Food Commodity Shipments, Disbursements, and Inventory Not TrackedState Agency: Utah State Board of EducationFederal Program: Emergency Food Assistance Program (Food Commodities)?State agencies, sub distributing agencies, and eligible recipient agencies must maintain records to document the receipt, disposal, and inventory of commodities received under this part that they, in turn, distribute to eligible recipient agencies. (7 CFR 251.10(a)(1)? Therefore, as the distributing agency, the USBE Child Nutrition Program (CNP), shares responsibility for accountability of commodities the state of Utah receives as part of The Emergency Food Assistance Program (TEFAP) with the Utah Food Bank (UFB)?the sub distributing agency. The collaborative relationship between CNP and UFB, and maintenance of sufficient records, resulted in resolution of the initial differences calculated as part of the audit.As required by 7 CFR 251.10(e), CNP monitors the operation of TEFAP, including performance of required annual reviews of recipients, and of physical inventory. In addition to the monitoring procedures currently in place, CNP will enact a policy to reconcile book inventories of donated foods at least annually as required by 7 CFR 250.12(b).Contact Person(s):Michelle Martin, USBE Program Development Coordinator, 801-538-7687Melissa Cowder, USBE Food Distribution Specialist, 801-538-7697Anticipated Correction Date: USBE will develop a policy by September 30, 2022, that will outline procedures to reconcile book inventories of donated foods annually. Reconciliation will be based on the federal fiscal year.

View Audit 313334 Questioned Costs: $1

Finding 449498 (2022-005)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare...

2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Office of Budget and Finance in conjunction with the Executive?s office of Government Reform and Strategic Initiative have partnered to establish best practice procedures surrounding the compilation, review and approval of the Coronavirus State and Local Fiscal Recovery Reporting to ensure reports are reviewed for accuracy, approved and submitted timely.Name(s) of the contact person(s) responsible for corrective action: Elisabeth Sachs and Rebecca LangPlanned completion date for corrective action plan: 4/1/2023

View Audit 313273

Finding 449494 (2022-004)

Material Weakness 2022

Baltimore County, Maryland

MD

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are r...

2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: DHCD possesses and utilized supporting documentation to prepare the required reports. However, DHCD was provided 24 hours to submit this information while the primary contributing staff was on scheduled leave and unreachable. DHCD disagrees with the statement about monthly and quarterly reports not being submitted timely. All required reports were submitted on-time and in accordance with current Treasury guidance at the time of submission. DHCD cannot ascertain the veracity of this statement about lack of supporting documentation because it was not provided the data points the auditors used to make their determination. Fully reconciled final documentation of ERA1 Participant Household Data Report was given to the Auditors. However, this data would not have matched earlier submissions to Treasury. Treasury requested full revisions because their staff became aware of many structural reporting problems were experienced by recipients while completing the reporting actions. Entries timed out, sometimes disappeared, sometimes double counted, and the database had no ability to allow for corrections once identified. For this reason, Treasury?s final reporting requirements for closeout had the option for jurisdictions to disregard all prior entries and submit a reconciled version of the households assisted and all related expenditures. This final data report was provided in this audit yet it does not match the initial submissions for the reasons stated. Because the Auditors did not afford DHCD the time to review their ?findings?, DHCD cannot ascertain the level of agreement with the statement.Action taken in response to finding: Not applicable, see above.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Not applicable, see above.

View Audit 313273

Corrective Action Plans

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