Corrective Action Plans

Finding 412042 (2022-002)

Significant Deficiency 2022

CA

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

2022 ? 002: Student Financial Aid Cluster - Return to Title V Exit Counseling ? Program NumberVariousRecommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis add...

2022 ? 002: Student Financial Aid Cluster - Return to Title V Exit Counseling ? Program NumberVariousRecommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Action taken in response to finding: The Financial Aid office is implementing the following steps toensure all R2T4 rules are met.Process: Create new report to monitor return of unearned aid to ED within 45 days of determination.Training: Staff involved with R2T4 processing will be provided time to undergo annual training by ED orNASFAA to ensure understanding of rules and regulations. Trainings by ED and NASFAA includepractice case studies to ensure correct application of R2T4 regulations.Quality Assurance: Two additional staff members have been assigned to help with R2T4 processing.One member to assist with the review of R2T4 calculations with the second staff member to help withthe return of aid on the accounting side. Also added to our R2T4 procedures, is management review ofR2T4 calculations per term.Name(s) of the contact person(s) responsible for corrective action: Chau Dao - Director ofFinancial AidPlanned completion date for corrective action plan: December 2023.

View Audit 312129

Finding 412041 (2022-002)

Material Weakness 2022

City of Scottsburg

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-002Contact Person Responsible for Corrective Action: Janetta C HardyContact Phone Number: 812-752-4343 X222Views of Responsible Official:I concur with the finding.Description of Corrective Action Plan:In April of 2022 the City of Scottsburg?s annual reporting of COVID 19 ? State and Loc...

FINDING 2022-002Contact Person Responsible for Corrective Action: Janetta C HardyContact Phone Number: 812-752-4343 X222Views of Responsible Official:I concur with the finding.Description of Corrective Action Plan:In April of 2022 the City of Scottsburg?s annual reporting of COVID 19 ? State and Local Fiscal RecoveryFunds for 2021 provided the Common Council?s allocated expenditures for the reporting period instead ofactual expenditures for the reporting period. This error was corrected in the 2023 reporting for April 1,2022 ? Mar 31, 2023 expenditures. However the cumulative obligations and the current periodobligations were again reported as the total grant award. This will be corrected in the April 2024reporting.In regards to this finding, as clerk treasurer I reviewed the report created by Tish Richey and submittedwith inaccurate numbers. I qualify this under human error, commonly known as a mistake. In the future, Iwill do my best to not make a mistake in reporting and retain the initialed documentation for what issubmitted. Lastly, this was the first year for federal reporting of these funds and the instructions wereambiguous at best.Anticipated Completion Date: April 2024

View Audit 312128

Finding 412032 (2022-001)

Significant Deficiency 2022

University Prep Public Charter Schools

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The school has implemented an electronic timecard system for tutors that will automatically generate timesheets and eliminate or significantly reduce the possibility for human error. All tutors for the school are required to use this computer-based clock in/out system for all shifts.

View Audit 312127

Finding 411722 (2022-004)

Material Weakness 2022

City of New Castle

IN

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

FINDING 2022-004Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:An internal control for the segregation of duties has been implemented rel...

FINDING 2022-004Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:An internal control for the segregation of duties has been implemented related to grant reporting.Finance and Council who oversees the ARP funds receives a spreadsheet of all the expenditures andearmarks with balances that match and fund at the end of the month.Anticipated Completion Date: Immediately

View Audit 312102

Finding 411715 (2022-001)

Significant Deficiency 2022

Camden-Frontier School

MI

Significant Deficiency Internal Control / Segregation of Duties § 200.219

Finding Number: 2022-001 Type: Significant deficiency in internal control Condition per Auditor: The District ended the fiscal year with fund equity in excess of 3 months' average expenditure in the Food Service Fund Planned Corrective Action: The District will review its policies and ...

Finding Number: 2022-001 Type: Significant deficiency in internal control Condition per Auditor: The District ended the fiscal year with fund equity in excess of 3 months' average expenditure in the Food Service Fund Planned Corrective Action: The District will review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed. Anticipated Completion Date: Immediate Responsible Contact Person: Superintendent and LEA Business Manager

View Audit 312101

Finding 411168 (2022-001)

Significant Deficiency 2022

Northwest Michigan Health Services, Inc.

MI

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Federal Audit ClearinghouseNorthwest Michigan Health Services respectfully submits the following corrective action plan for the year ended March 31, 2022.Name and address of independent public accounting firm:Quast, Janke & Company1010 N Johnson StBay City, MI 48708Audit Period: March 31, 2022Conta...

Federal Audit ClearinghouseNorthwest Michigan Health Services respectfully submits the following corrective action plan for the year ended March 31, 2022.Name and address of independent public accounting firm:Quast, Janke & Company1010 N Johnson StBay City, MI 48708Audit Period: March 31, 2022Contact person responsible for Corrective ActionHeidi Britton, Chief Executive OfficerThe findings from the March 31, 2022 schedule of findings and questions costs are detailed in the schedule above. The findings are numbered consistently with the numbers assigned in the schedule.FINANCIAL STATEMENT AUDIT FINDINGSNone.MAJOR FEDERAL AWARDS FINDINGS2022-001 Federal Program - Federal Program CFDA # 93.224 and 93.527 Health Center ClusterRecommendation ? Auditors recommend additional training for staff on sliding fee policies and procedures and management to monitor and verify that processes are being performed as prescribed.Action Taken ? We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and monthly review and testing of compliance with Center sliding fee discount policy will be done.

View Audit 312031

Finding 411139 (2022-002)

Significant Deficiency 2022

The Haven

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002 Cynthia Duncan prepares SABG reporting and affirms their validity.Cynthia Duncan prepares the reports and Aimee Graves (Executive Director) affirms their validity on a monthly or quarterly basis as reports are due. This process went into effect December 1, 2022.

View Audit 312028

Finding 411119 (2022-002)

Significant Deficiency 2022

Baltimore City Public School System

MD

Cash Management Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the schools develop internal controls andprocedures to ensure the reports are reviewed in a timely manner to identify errorsand/or irregularities.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action planned/taken in r...

Recommendation: We recommend that the schools develop internal controls andprocedures to ensure the reports are reviewed in a timely manner to identify errorsand/or irregularities.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action planned/taken in response to finding:Baltimore City Schools had worked for many years with success, maintaining reportingand ensuring compliance, as evident in prior audit reviews. Specifically, with the FSRmonthly reporting (cash reimbursement request to grantor), prior to COVID-19,processes had been in place for completion of reporting, followed by review andapproval to include signature certification. Although reports completed, distribution ofdocuments in the process had been altered in our virtual world and unfortunately did notcontain the entire review/approval/submission process to be completely visible foroutside viewers. A more formal process will be instituted immediately with the nextreporting cycle to clearly display evidence of full reporting process for audit compliance.Reporting process will reflect report announcement, due date, identified preparer,reviewer/approver and report submission to funding agency. Full reporting process willbe documented via controlled, stamped signatory and date via electronic approvalprocess such as DocuSign and email correspondences for grantor submissions.Name(s) of the contact person(s) responsible for corrective action: Renee Calvi,Accounting ManagerPlanned completion date for corrective action plan: January 2023 (next round ofreporting)

View Audit 312027

Finding 410371 (2022-003)

Significant Deficiency 2022

Alamo Area Resource Center, Inc.

TX

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

Finding 2022-003EligibilityManagement Response: Management agrees with auditor recommendations and a plan is in place to increase the effectiveness of reviews to ensure the completeness of client certification requirements.Action Plan: 1) Identify the departments that had eligibility errors. 2) Prov...

Finding 2022-003EligibilityManagement Response: Management agrees with auditor recommendations and a plan is in place to increase the effectiveness of reviews to ensure the completeness of client certification requirements.Action Plan: 1) Identify the departments that had eligibility errors. 2) Provide comprehensive training to ensure a clear understanding of Ryan White eligibility requirements among departments.Enacted: June 2023Responsible Person: Director of Case ManagementFinalized: July 2023Action Plan: 3) The programs use a new platform, e2SanAntonio, that has a built-in feature that flags clients that are out of compliance. Will perform monthly audits of Ryan White eligibility using the new eligibility platform reporting.Enacted: April 2023Responsible Person: Director of Case ManagementFinalized: June 2023

View Audit 311961

Finding 410369 (2022-004)

Significant Deficiency 2022

Jenkins Living Center, Inc.

SD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Princ...

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs PrinciplesFinding Summary: An invoice was claimed that was duplicated on the COVID-19 capital items claimed under equipment.Responsible Individuals: Loren Diekman, Interim President/CEOCorrective Action Plan: We will enhance our internal control policies to ensure COVID-19 equipment purchases are eligible and properly recorded in the reports required to be submitted to the federal agency.Anticipated Completion Date: March 31, 2023

View Audit 311960

Finding 410362 (2022-002)

Material Weakness 2022

Recovery Innovations, Inc.

AZ

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

2022-002 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 and Period 3 TIN #711018775Activities Allowed or Unallowed and Allowable Cost...

2022-002 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 and Period 3 TIN #711018775Activities Allowed or Unallowed and Allowable Costs/Cost PrinciplesMaterial Weakness in Internal Control Over ComplianceReportingMaterial Weakness in Internal Control Over Compliance and Material NoncomplianceCondition: There was a lack of review and approval over Period 2 Provider Relief Funds lost revenue calculation and reporting. For Period 2 and Period 3, the Organization?s lostrevenue calculation did not take into consideration applicable audit adjustments for fiscal years 2021 and 2022. In addition, the Period 2 lost revenue on the Special Report to HHS did not agree to the supporting documentation.Cause: The Organization did not have an internal control process in place to ensure review and approval of the lost revenue calculation claimed under the federal program and the report submitted to the Department of Health and Human Services (HHS) for Period 2. In addition, without the inclusion of the audit adjustments, the revenue included in Period 2 and Period 3 was not materially correct.Management?s Response and Corrective Action Plan:Management placed an internal control process prior to review done for period 3 and approved the lost revenue calculation prior to submittal to the Department of Health and Human Services (HHS).Responsible Individuals: VP of Finance and Administration.Anticipated Completion Date: 1/1/2023

View Audit 311958

Finding 409869 (2022-001)

Material Weakness 2022

Belington Community Medical Services Association, Inc.

WV

Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking

Corrective Action: The Organization transitioned from one CFO to a new CFO. During this period of transition, they also increased the funding being used for construction of a new clinic. The new CFO did not review the information and transactions performed by the old CFO, and this resulted in the ...

Corrective Action: The Organization transitioned from one CFO to a new CFO. During this period of transition, they also increased the funding being used for construction of a new clinic. The new CFO did not review the information and transactions performed by the old CFO, and this resulted in the initial land purchase not being properly recorded. Because the bank maintained control of the loan proceeds, the ongoing loan disbursements were not run through the normal check disbursement process by the Organization. The Organization has created a new policy to track and account for disbursements that are not run through the organizations bank accounts.

View Audit 311954

Finding 409855 (2022-001)

Significant Deficiency 2022

Joyce Network, Inc.

IN

Internal Control / Segregation of Duties

FINDINGS - FINANCIAL STATEMENT AUDITFindings 2022-001 and 2021-001Condition: In order to comply with generally accepted accounting principles (GAAP) and Government Auditing Standards certain accounting an administrative responsibilities should be segregated. One person has access to all books and r...

FINDINGS - FINANCIAL STATEMENT AUDITFindings 2022-001 and 2021-001Condition: In order to comply with generally accepted accounting principles (GAAP) and Government Auditing Standards certain accounting an administrative responsibilities should be segregated. One person has access to all books and records. Due to the size of the Organization, proper segregation of duties cannot be achieved without the cost exceeding the benefit.Corrective Action: there is no recommendation due to the size of our Organization.If there are any questions regarding this plan, please call the undersigned at 317-392-2223.

View Audit 311950

Finding 409853 (2022-002)

None 2022

Berkeley Charter Education Association INC

SC

Reporting Internal Control / Segregation of Duties

Finding 2022-002Condition: During the audit process, numerous adjustments were made to the Association?s financial records, so as to appropriately present the financial statements in accordance with governmental accounting requirements and the specific presentation requirements of the South Car...

Finding 2022-002Condition: During the audit process, numerous adjustments were made to the Association?s financial records, so as to appropriately present the financial statements in accordance with governmental accounting requirements and the specific presentation requirements of the South Carolina Department of Education (?SCDOE?).The Association?s independent auditors may assist in the preparation of accurate financial statements but are not considered a part of the Association?s internal control process under audit standards.Corrective Action PlanCorrective Action Planned:Complete migration to accounting system which will streamline reporting and provide greater flexibility to analyze data. This will enable reporting within the SCDOE account framework.Name of Contact Person Responsible for Corrective Action:Myrna Laine-Hyppolite, Senior Vice President Finance and School AccountingAnticipated Completion Date:January 31, 2023

View Audit 311949

Finding 409845 (2022-001)

Significant Deficiency 2022

The City of Homewood, Alabama

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency

The City of Homewood, Alabama respectfully submits the following corrective action plan for the year ended September 30, 2022.Name and address of independent public accounting firm:BMSS, LLC1121 Riverchase Office RoadBirmingham, Alabama 35244Single Audit Period: September 30, 2022The finding from th...

The City of Homewood, Alabama respectfully submits the following corrective action plan for the year ended September 30, 2022.Name and address of independent public accounting firm:BMSS, LLC1121 Riverchase Office RoadBirmingham, Alabama 35244Single Audit Period: September 30, 2022The finding from the September 30, 2022, schedule of findings and questioned costs is discussed below.The finding is numbered consistently with the number assigned to the schedule.Financial Statement FindingsNoneFederal Awards FindingFinding 2022-001The late completion of the City of Homewood, Alabama?s single audit for the year ended September 30, 2021 is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package. The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.If there are any questions regarding this plan, please call Melody Salter at 205.332.6108.

View Audit 311947

Finding 409801 (2022-001)

Significant Deficiency 2022

Home Ownership for Personal Empowerment Inc.

CA

Reporting Internal Control / Segregation of Duties

HOPE, Inc. has hired Pacific Accounting and Business Services along with a new accountant to assist with the timing and accuracy of HOPE?s financials. We have also contracted with Jensen & Company to assist with audit preparation, training and oversight of HOPE?s financials and accounting staff. HOP...

HOPE, Inc. has hired Pacific Accounting and Business Services along with a new accountant to assist with the timing and accuracy of HOPE?s financials. We have also contracted with Jensen & Company to assist with audit preparation, training and oversight of HOPE?s financials and accounting staff. HOPE?s new accounting team will ensure future compliance with all audit and reporting requirements.

View Audit 311943

Finding 409745 (2022-003)

Significant Deficiency 2022

Arrive Ministries

MN

Reporting Internal Control / Segregation of Duties

Finding 2022-003 - Documentation of Internal Control to Support Federal Program Financial Report Approvals.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all reports for federal awards.Corrective Action: We have already impleme...

Finding 2022-003 - Documentation of Internal Control to Support Federal Program Financial Report Approvals.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all reports for federal awards.Corrective Action: We have already implemented a process to email initial report to Executive Director, have them review and respond with an email for final approval prior to submitting to the funder.Corrective Action owner: Jennifer Haskett, Senior AccountantCompletion Date: 11/01/2022

View Audit 311939

Finding 409742 (2022-002)

Significant Deficiency 2022

Arrive Ministries

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-002 - Documentation of Internal Control to Support Approvals of Payroll Charged to Federal Program.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all pay periods.Corrective Action: We have already implemented a pro...

Finding 2022-002 - Documentation of Internal Control to Support Approvals of Payroll Charged to Federal Program.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all pay periods.Corrective Action: We have already implemented a process for retaining the emails approving payroll period time cards by the Director and Executive Director.Corrective Action owner: Jennifer Haskett, Senior AccountantCompletion Date: 11/1/2022

View Audit 311939

Finding 409739 (2022-001)

Material Weakness 2022

Arrive Ministries

MN

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2022-001 - Time and Effort ReportingRecommendation: The Organization implement a process to track employee?s time and effort worked on federal programs.Corrective Action: We will implement a process for employees to certify their time charged to federal programs on a monthly basis. We will t...

Finding 2022-001 - Time and Effort ReportingRecommendation: The Organization implement a process to track employee?s time and effort worked on federal programs.Corrective Action: We will implement a process for employees to certify their time charged to federal programs on a monthly basis. We will then adjust the financials as needed.Corrective Action owner: Jennifer Haskett, Senior AccountantCompletion Date: 12/1/2022

View Audit 311939 Questioned Costs: $1

Finding 406456 (2022-006)

None 2022

City of Jersey City

NJ

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Corrective Action: The Chief Financial Officer will oversee this project to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work close...

Corrective Action: The Chief Financial Officer will oversee this project to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work closely with personnel in charge of reporting and processing IDIS and vouchers drawdowns. The Division of Accounts & Control will continue to maintain a sub-ledger to ensure IDIS and the City’s financial system tie out prior to the processing of any payments, and each payment request will require an IDIS activity reference number in order to be processed. Monthly reconciliation of funds has been implemented and copies are sent to US HUD on a monthly basis. In addition, the City has hired a 3rd party grant consultant to help navigate and strengthen our overall processes. Implementation Date: Ongoing

View Audit 311634

Finding 406201 (2022-001)

Material Weakness 2022

United Somali Women of Maine

ME

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

The Organization recognizes the financial statement finding identified and we have taken corrective actions to ensure the accuracy of our financial controls and procedures moving forward. After the fiscal year ended in 2022, there has been a change in leadership within our financial department. With...

The Organization recognizes the financial statement finding identified and we have taken corrective actions to ensure the accuracy of our financial controls and procedures moving forward. After the fiscal year ended in 2022, there has been a change in leadership within our financial department. With this transition, adjustments have been made to the financial procedures and controls to address potential lapses in the closing process. The Organization has revised the way it records, reconcile, and review financial entries. These changes were necessary to ensure proper U.S. GAAP practices were in place. These updates include accurately accruing accounts payable and accounts receivable, to ensure revenue and expenses are recognized in the proper period. We have also implemented a proper review process of the financial statements and any adjustments that are required to finalize them. The Organization believes it have fully addressed and corrected all procedures that led to this finding.

View Audit 311602

Finding 404475 (2022-003)

Material Weakness 2022

The Salvation Army Northwest Division

WA

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The Division will communicate the importance of timely reporting to granting agencies to program directors and corps officers. Program directors and corps officers will be responsible for identifying agency and grant‐specific reporting requirements and documenting the review and submission of report...

The Division will communicate the importance of timely reporting to granting agencies to program directors and corps officers. Program directors and corps officers will be responsible for identifying agency and grant‐specific reporting requirements and documenting the review and submission of reports to granting agencies. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Controller

View Audit 311047

Finding 404444 (2022-002)

Significant Deficiency 2022

The Salvation Army Northwest Division

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Division will enhance controls such that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Completion Date: October 2024. Responsib...

The Division will enhance controls such that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Controller & Julie Luft, Northwest Division Social Services Director

View Audit 311047

Finding 403959 (2022-004)

Significant Deficiency 2022

City of Danbury

CT

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-004: Significant Deficiency and Noncompliance Finding, Reporting- Special Reporting Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2022 Criteria or specific requir...

Finding 2022-004: Significant Deficiency and Noncompliance Finding, Reporting- Special Reporting Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2022 Criteria or specific requirement: Cities were required to submit a one-time interim report with expenditures by Expenditure Category covering the period from March 3 to July 31, 2021, by August 31, 2021. The initial quarterly Project and Expenditure Report covered three calendar quarters from March 3, 2021 to December 31, 2021, and was required to be submitted to Treasury by January 31, 2022. The subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered. Condition: The interim report and 2 Project and Expenditure Reports were not submitted as required. Cause: Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed. Effect: The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures. Prevalence: There was 1 interim report and 3 project and expenditure reports required to be submitted during the audit period. Only one project and expenditure reports was submitted. Questioned Cost: None Repeating Finding: No. Recommendation We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed. Views of Responsible Officials: Management agrees with the finding.

View Audit 310810

Finding 403903 (2022-003)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

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

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26...

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26, 2023. All policies and procedures related to federal grant agreement compliance will be reviewed and updated on an annual basis by AJAC Directors and Supervisors. Anticipated Completion Date: Completed

View Audit 310790

Corrective Action Plans

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