Corrective Action Plans

Finding 20131 (2022-008)

Significant Deficiency 2022

Edgecombe County

NC

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding: 2022-008 Significant Deficiency over Eligibility Name of contact person: Lynda Kennedy and Narkeisha Bryant, TANF Supervisors Corrective Action: Files will be reviewed internally by TANF Supervisors and Quality Control Workers to ensure all required e...

Finding: 2022-008 Significant Deficiency over Eligibility Name of contact person: Lynda Kennedy and Narkeisha Bryant, TANF Supervisors Corrective Action: Files will be reviewed internally by TANF Supervisors and Quality Control Workers to ensure all required evidence is received and documented properly. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Workers will be retrained to ensure that all files include verifications, documented sources of income and verify that those amounts will match information in NCFAST. The workers will be retrained to ensure that the results found or documentation in case notes will clearly indicate what actions were performed and the results of those actions. Proposed Completion Date: Training and corrections will be completed by March 1, 2023. Case record reviews are currently being conducted and will be ongoing.

View Audit 22511

Finding 20130 (2022-010)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding: 2022-010 Significant Deficiency over Eligibility Name of contact person: Eric Evans, County Manager Corrective Action: The County understands the importance of implementing these policies and will work to have these policies adopted by the Board of Com...

Finding: 2022-010 Significant Deficiency over Eligibility Name of contact person: Eric Evans, County Manager Corrective Action: The County understands the importance of implementing these policies and will work to have these policies adopted by the Board of Commissioners by the end of the fiscal year using the model policies developed by the UNC School of Government. Proposed Completion Date: June 30, 2023

View Audit 22511

Finding 20129 (2022-009)

Significant Deficiency 2022

Edgecombe County

NC

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding: 2022-009 Significant Deficiency over Eligibility Name of contact person: Donna Barnes and Linda Jackson, FNS Supervisors Corrective Action: Files will be reviewed internally by FNS Supervisors an Quality Control Workers to ensure that records containt ...

Finding: 2022-009 Significant Deficiency over Eligibility Name of contact person: Donna Barnes and Linda Jackson, FNS Supervisors Corrective Action: Files will be reviewed internally by FNS Supervisors an Quality Control Workers to ensure that records containt all required evidence and is received and documented properly. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Workers will be retrained to ensure all files will include verifications, documented sources of income and verify that those amounts will match information in NCFAST. The workers will be retrained to ensure that results found or documentation in case notes will clearly indicate what actions were performed and the results of those actions. Proposed Completion Date: Training and corrections will be completed by March 1, 2023. Case record reviews are currently being conducted and will be ongoing.

View Audit 22511

Finding 20127 (2022-001)

Significant Deficiency 2022

Breakthrough Phase Ii, Inc.

TN

HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Breakthrough Phase II, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from...

CORRECTIVE ACTION PLAN Breakthrough Phase II, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS FINDING N0. 2022-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project?s tenants during the ?scal year under audit. Criteria: According to the HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant?s recertification anniversary date. Owners must then recompute the tenants? rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year?s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management had difficulties setting up the OneSite Leasing software in order to conduct the recertifications in a timely manner. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure recertifications are completed as required by HUD. Action Taken: Personnel at Breakthrough Corporation that are handling the operations of the Project have gone through HUD?related training. The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and completing training annually to stay up to date with HUD compliance. The difficulties with the leasing software has been resolved and recertifications have been completed after year end.

View Audit 20828

Finding 20113 (2022-002)

Material Weakness 2022

Mt. Si Senior Center

WA

Questioned Costs Material Weakness Reporting

Views of responsible officials: The project coordinator at the property management firm oversees all recurring projects and ensures deadlines aren't missed. Digital reminders are used to ensure budgets are started and submitted on-time. USDA budgets are required to be submitted 90-days before the en...

Views of responsible officials: The project coordinator at the property management firm oversees all recurring projects and ensures deadlines aren't missed. Digital reminders are used to ensure budgets are started and submitted on-time. USDA budgets are required to be submitted 90-days before the end of the project's fiscal year if a rent increase is being requested and 60-days prior to the end of the fiscal year if no rent increase is requested. The USDA budget submission consists of a hard copy submission comprised of a budget using form 3560-7, a budget narrative, rent increase notice to tenant's (if applicable), and utility allowance calculations (if applicable). Additionally, the budget is submitted electronically through USDA's MINC system. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center.

View Audit 21475

Finding 20110 (2022-002)

Significant Deficiency 2022

Adventist Health System/west

CA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding 2022-002 - Internal control deficiency and noncompliance over calculation of indirect costs The grants management team will be trained on the correct indirect cost calculation and requirements. Review of indirect calculation will be included in the Fund Transfer Request (FTR) review meetings...

Finding 2022-002 - Internal control deficiency and noncompliance over calculation of indirect costs The grants management team will be trained on the correct indirect cost calculation and requirements. Review of indirect calculation will be included in the Fund Transfer Request (FTR) review meetings. Contact person: Administrative Director, Grants ? Erasmo ?Tony? Cortez. Expected Completion Date: October 2023.

View Audit 20475 Questioned Costs: $1

Finding 20109 (2022-001)

Material Weakness 2022

Adventist Health System/west

CA

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

Finding 2022-001 - Internal control deficiency and noncompliance over the allowable activities, allowable costs/cost principles, and reporting compliance requirements Adventist Health had several phone conversations with HRSA over allowable expenses for the ARP program. We explained we had been usi...

Finding 2022-001 - Internal control deficiency and noncompliance over the allowable activities, allowable costs/cost principles, and reporting compliance requirements Adventist Health had several phone conversations with HRSA over allowable expenses for the ARP program. We explained we had been using lost revenue method for prior period reporting. We asked specifically what we can use and not use. We were informed to take the values (in whole) to use as expenses. We were following the guidance we had received by the HRSA employees. The information was confirmed on our methodology for allowable expenses by 2 different employees. Contact Person: Manager, Tax & Audit ? David Dumitru. Expected Completion Date: October 2023

View Audit 20475 Questioned Costs: $1

Finding 20101 (2022-001)

Material Weakness 2022

South Kitsap School District No. 402

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Andrea Nokell 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action th...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Andrea Nokell 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action the auditee plans to take in response to the finding: The District will obtain weekly certified payroll reports from all contractors and subcontractors performing public works projects funded with Federal funds. Anticipated date to complete the corrective action: Immediately.

View Audit 21474

Finding 20099 (2022-002)

Significant Deficiency 2022

Independence Place Cooperative of Willmar

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Decem...

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 20048

Finding 20098 (2022-001)

Significant Deficiency 2022

Independence Place Cooperative of Willmar

MN

Internal Control / Segregation of Duties

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Decem...

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 20048

Finding 20094 (2022-003)

Significant Deficiency 2022

Oregon Tech

OR

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management respectfully ag...

Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management respectfully agrees on all findings and recommendations. Management will include additional review and sign-off on reporting requirements for any future HEERF grants as part of its procedures, similar to current practice with existing Federal grant reporting requirements. Continuing changes in the federal regulations, unclear federal guidance in quarterly reporting requirements, and due dates with limited reporting windows of 10-calendar days after quarter-end and before the close of regular accounting and reporting periods were major contributing factors to the finding. Additionally, limited staff resources, including long-term open positions in the Office of Sponsored Projects & Grants Administration (SPGA), additional multiple concurrent open positions, and resulting increased workload during the height of the on-going COVID-19 pandemic were also major contributing factors to the finding. Name(s) of the contact person(s) responsible for corrective action: Tracey Lehman, Michelle Meyer Planned completion date for corrective action plan: April 15, 2023

View Audit 19907

Finding 20090 (2022-001)

Significant Deficiency 2022

Harbor Springs Public Schools

MI

Subrecipient Monitoring Cash Management Reporting

2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the coo...

2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the cooks had to hand count meals served rather than using meal counting software, which is what was used in prior years. These hand counts were hard to follow which caused issues when doing monthly reconciliations prior to making meal claim reimbursements. The District will also be returning to using meal counting software for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Cathy Clarke Karwowicz, the Food Service Director and Rod Fullerton, the Chief Financial Officer. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the Food Service Director and Chief Financial Officer will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursements being claimed.

View Audit 19327

Finding 20087 (2022-001)

Significant Deficiency 2022

Cassia

MN

Reporting Internal Control / Segregation of Duties

Cassia and Support Corporations respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2012 The findings from the schedule of findings and questioned costs are discussed below. The findings is numbered consistentl...

Cassia and Support Corporations respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2012 The findings from the schedule of findings and questioned costs are discussed below. The findings is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF Health and Human Services 2022-001 COVID-19 Provider Relief Funding ? Assistance Listing No. 93.489 Recommendation: Management of Cassia and Support Corporations should review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a review process of the lost revenues that are being reported in the Provider Relief Fund reporting portal to ensure the lost reviews being reported tie to the internal financial statements. Name(s) of the contact person(s) responsible for corrective action: Kathy Youngquist, CFO Planned completion date for corrective action plan: September 2023 If there are any questions regarding this plan, please call Kathy Youngquist at 952-855-5009.

View Audit 19150

Finding 20078 (2022-002)

Significant Deficiency 2022

City of Union City School District

NJ

Questioned Costs Subrecipient Monitoring School Nutrition Programs

Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication betwee...

Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication between food service director and school business administrator during any circumstances when the District expands the food service program. Person(s) Responsible for Implementation: Sue Prusko, Food Service Director; Anthony Dragona, School Business Administrator Completion Date of Implementation: June 30, 2023

View Audit 18564

Finding 19962 (2022-002)

Significant Deficiency 2022

Lodi School District

WI

Reporting Internal Control / Segregation of Duties

Significant Deficiency 2022-002 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial rep...

Significant Deficiency 2022-002 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 18331

Finding 19948 (2022-001)

None 2022

New Community Employment Services Corporation

NJ

Reporting Internal Control / Segregation of Duties Questioned Costs

Finding Number - 2022-001 Planned Corrective Action - Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

View Audit 17944

Finding 19944 (2022-002)

Material Weakness 2022

City of Malvern

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement controls when possible.

View Audit 23556

Finding 19943 (2022-005)

Material Weakness 2022

Floyd County

IN

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

FINDING 2022-005 Contact Person: Donald Lopp, Director of Operations and Planning Contact Phone Number: (812) 948.4110 Views of Responsible Official: Corrective Action As Director of Operations and Planning, the American Rescue Plan quarterly reports are submitted through the office. During the audi...

FINDING 2022-005 Contact Person: Donald Lopp, Director of Operations and Planning Contact Phone Number: (812) 948.4110 Views of Responsible Official: Corrective Action As Director of Operations and Planning, the American Rescue Plan quarterly reports are submitted through the office. During the audit, it appears eight of the ten audit items had the correct cumulative expenditure but those figures were not also applied to the current quarter expenditures. The US Treasury portal will not allow for the submission of the quarterly report unless the cumulative obligations and expenditures match. Description of Corrective Action Plan: Prior to submission, quarterly reports will be printed and reviewed by secondary staff in Office to review submission correctness. Anticipated Completion Date: This method will be instituted at the July 2023 quarterly report submission.

View Audit 23517

Finding 19932 (2022-001)

Significant Deficiency 2022

Independent Living Horizons Four, Inc.

GA

Questioned Costs HUD Housing Programs Reporting

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 15, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO

View Audit 23476 Questioned Costs: $1

Finding 19931 (2022-001)

Material Weakness 2022

M.c. Preparatory School of Wisconsin, Inc.

WI

Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2022 The...

CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION MATERIAL WEAKNESS 2022-1 Elementary and Secondary School Emergency Relief Fund - COVID 19 ? CFDA No. 84.425D Condition: Claims are not reviewed by management prior to requesting reimbursement. Criteria: Internal controls should be in place to ensure the claims are reviewed prior to requesting reimbursement. Auditor?s recommendation: Internal controls procedures should be established to ensure the claims are properly completed prior to requesting reimbursement. Action Taken: M.C. College Preparatory School of Wisconsin, Inc.?s current procedures controlling the qualification, classification, and documentation of grant claims will be augmented by adding the following requirement of a formal review and recorded acknowledgment by the CEO of each claim prior to submission. ?Final Review and Approval: All claims and documentation will be compiled by the CFO into a final submission package and presented to the CEO for final approval prior to submitting the claim to the appropriate agency. A record of such approval should be maintained in the permanent file for the claim.? If the Department of Education has questions regarding this plan, please call me at 414-264-6000. Sincerely yours, Robert Rauh Chief Education Officer

View Audit 23458

Finding 19918 (2022-006)

Material Weakness 2022

Pana Community Unit School District 8

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed ...

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. Plan: Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22354 Questioned Costs: $1

Finding 19902 (2022-001)

Significant Deficiency 2022

Ave Maria School of Law and Ave Maria School of Law Foundation

FL

Reporting Internal Control / Segregation of Duties Questioned Costs

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. ...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. 2022-001 - Special Tests and Provisions - Enrollment Reporting Auditor Description of Condition and Effect. We noted that six students out of a testing population of 14 were not reported timely to NSLDS and did not have the correct status change reported. As a result of this condition, the Organization was exposed to an increased risk that incorrect and untimely information would be reported to NSLDS. Auditor Recommendation. We recommend that the Organization consistently apply their enrollment reporting procedures to prevent untimely status change reporting in the future. Corrective Action. Management concurs with the finding. The Organization will ensure the enrollment reporting procedures are being followed. Responsible Person. Kaye Castro Anticipated Completion Date: June 30, 2023

View Audit 18305

Finding 19885 (2022-003)

Significant Deficiency 2022

Wild Rose School District

WI

Reporting Internal Control / Segregation of Duties

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial rep...

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 18021

Finding 19884 (2022-002)

Significant Deficiency 2022

Wild Rose School District

WI

Internal Control / Segregation of Duties

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost e...

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.

View Audit 18021

Finding 19870 (2022-001)

None 2022

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Res...

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Responsible Officials and Corrective Action Plan Department of Natural and Environmental Resources (DNER), Puerto Rico Infrastructure Financing Authority (PRIFA), Puerto Rico Aqueduct and Sewer Authority (PRASA), entered on December 27, 2016, into a Memorandum of Understanding (MOU), subsequently amended on June 21, 2018, to include the Fiscal Agency and Financial Advisory Authority (FAFAA). Under the MOU, as amended, each party has agreed to assume specific responsibilities in connection with the operations of the Revolving Fund pursuant to the Operating Agreement entered between the EPA and the DNER on July 25, 2018. Pursuant to the MOU, as amended, DNER will remain as the administrator for the Revolving Fund, PRIFA will act as the operating agent to provide assistance with the financial and accounting activities, and FAFAA will conduct the financial capabilities analysis of any eligible assistance recipient of funds, provide the necessary information to the DNER and PRIFA to the extent as possible for the development of the different programs compliance reports reviews, provide oversight as fiscal agent, financial advisor and information agent of the Commonwealth to ensure that the monies are safeguarded in a trust structure and to ensure the proper administration. The data collection form and the reporting package were not file on time due to lack and availability of funds to cover expenses related to the audit process and other expenses related to the administrative responsibilities assigned in the Memo of Understanding to PRIFA. Management is currently working with DNER a Subaward, as required by the Environmental Protection Agency (EPA) and as established in the MOU, as amended, in order to respond to the lack of funding to cover all the related expenses for the administrative responsibilities assigned to PRIFA. EPA has been informed and communication will be maintained until the Subaward is in force. Management plans are to file the data collection form for the fiscal year ended on June 30, 2022 on or before June 30, 2023 and the data collection form for the fiscal year ending on June 30, 2023 on or before December 31, 2023, which will result in the elimination of the finding. Name (s) of the Contact Person (s) Responsible for Corrective Action Francisco Pares, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date June 2023

View Audit 23582

Corrective Action Plans

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