Corrective Action Plans

Finding 572136 (2024-001)

Significant Deficiency 2024

Washington Independent Telecommunications Association

WA

Matching / Level of Effort / Earmarking § 200.306

Audit Finding The audit found that during the reimbursement request process, WITA included total expenditures on the A-19 form without excluding the 10% required match, as outlined in the grant agreement and under 2 CFR § 200.306. The error was identified by the Washington State Department of Commer...

Audit Finding The audit found that during the reimbursement request process, WITA included total expenditures on the A-19 form without excluding the 10% required match, as outlined in the grant agreement and under 2 CFR § 200.306. The error was identified by the Washington State Department of Commerce and corrected before the reimbursement was issued. This was the sole instance of noncompliance identified within the 28 sampled requests. Cause of the Finding This error occurred early in WITA’s management of federal funds, during a period when the Association was still building internal knowledge and procedures for federal grant compliance. At the time, WITA unknowingly lacked fully developed internal controls specific to federal match reporting, and the staff involved had limited experience with federal grant administration. Corrective Actions and New Controls Implemented To address this issue and strengthen internal compliance, WITA has implemented the following controls: • Grant Management Procedures: A formalized checklist has been created for preparing reimbursement requests, which includes a step to verify exclusion of the 10% match. Manual calculations are performed on each Match Submittal Form to verify the requested amount excludes the 10% match. • Dual Review Process: All reimbursement requests are now subject to a dual review and approval process before submission to the granting agency. Responsible Party for Monitoring Compliance The Grant Management Assistant, Maranda Davis, is responsible for overseeing compliance with federal grant requirements and ensuring all reimbursement requests meet applicable match exclusion rules. Ongoing oversight is provided by the Executive Director. Timeline of Implementation • February 2024: Error identified and corrected in partnership with the Department of Commerce • March 2024: Grant reimbursement checklist developed and implemented • Ongoing: Dual reviews of requests initiated WITA is committed to ensuring strict compliance with federal grant requirements and continuously improving our internal controls. We appreciate your attention to this matter and the opportunity to strengthen our grant management practices. Sincerely, Betty Buckley Executive Director, Washington Independent Telecommunications Association

View Audit 363266

Finding 572102 (2024-003)

Significant Deficiency 2024

Livingston Parish Council

LA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.403

Recommendation: We recommend that the Parish enhance and document internal controls over financial reporting, as described in our recommendations described under item 2024-001, to prevent noncompliance of the Uniform Guidance as required. Corrective Action: The Parish has written a Standard Operati...

Recommendation: We recommend that the Parish enhance and document internal controls over financial reporting, as described in our recommendations described under item 2024-001, to prevent noncompliance of the Uniform Guidance as required. Corrective Action: The Parish has written a Standard Operating Procedure for “Grant Management - Financial Reporting & Reconciliation” which outlines the role of the Finance Department in monitoring grant activities including measures to ensure correct general ledger coding for budget planning, complete and accurate recording of grant expenditures and revenues, and administrative review to confirm reconciliation of grant activities against the general ledger on a monthly basis. This corrective action was approved and implemented effective 6/30/2025

View Audit 363263

Finding 572101 (2024-002)

Material Weakness 2024

Livingston Parish Council

LA

Reporting Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that the Parish enhance and document internal controls over financial reporting, as described in our recommendations described under item 2024-001. Corrective Action: The Parish has written a Standard Operating Procedure for “Grant Management - Financial Reporting & Rec...

Recommendation: We recommend that the Parish enhance and document internal controls over financial reporting, as described in our recommendations described under item 2024-001. Corrective Action: The Parish has written a Standard Operating Procedure for “Grant Management - Financial Reporting & Reconciliation” which outlines the role of the Finance Department in monitoring grant activities including measures to ensure correct general ledger coding for budget planning, complete and accurate recording of grant expenditures and revenues, and administrative review to confirm reconciliation of grant activities against the general ledger on a monthly basis. This corrective action was approved and implemented effective 6/30/2025.

View Audit 363263

Finding 572093 (2024-001)

Significant Deficiency 2024

Lagrange County

IN

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

FINDING 2024-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Kathryn Hopper Contact Phone Number and Email Address: khopper@lagrangecounty.in.gov Views of Responsible Officials: We concur with the finding. Descripti...

FINDING 2024-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Kathryn Hopper Contact Phone Number and Email Address: khopper@lagrangecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Second individual that verifies accuracy of reporting will initial/sign reports to show review process is complete. Anticipated Completion Date: Already completed.

View Audit 363233

Finding 572087 (2024-001)

Significant Deficiency 2024

Summit Community Care Clinic, Inc.

CO

Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.1 § 200.303

Recommendation We recommend the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date.

View Audit 363221 Questioned Costs: $1

Finding 572079 (2024-001)

Significant Deficiency 2024

Meriwether County Board of Education

GA

Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303

FA 2024-001 Internal Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department ...

FA 2024-001 Internal Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year: 2022) Questioned Costs: None identified Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that Wage Rate Requirements were followed appropriately. Corrective Action Plans: The Meriwether County School District is committed to maintaining full compliance with the Davis-Bacon Act and related Federal wage requirements for all construction projects funded with Federal dollars. To ensure compliance, we are implementing clear, documented procedures to verify that all construction- related contracts include the appropriate wage provisions and that certified payroll records are submitted weekly and in a timely manner by all contractors and subcontractors. The following steps outline how the district will develop, implement, and monitor these procedures: Development and Implementation Procedures: 1. Contract Template Updates-All standard construction contract templates will be updated to include Davis-Bacon prevailing wage rate requirements, certified payroll provisions, and enforcement language. 2. Inclusion in Bid Documents and RFP's-All bid solicitations and RFPs for federally funded construction projects will explicitly reference the applicable Federal wage determinations and required payroll documentation. 3. Pre-Award Contractor Communication-Contractors will be notified in writing of their obligations under the Davis-Bacon Act during the bid process and again at contract award. 4. Pre-Construction Orientation-Pre-construction meetings will be held with contractors and subcontractors to review Davis-Bacon requirements, wage determinations, and payroll submission expectations. 1. Certified Payroll Collection-Contractors will be required to submit certified payrolls weekly for each week of work performed. A checklist and calendar will be maintained by the project manager to track submissions. 2. Payroll Verification Process-Submitted certified payrolls will be reviewed for completeness, accuracy, and compliance with wage rates. Spot checks (e.g., worker interviews or site visits) will be conducted periodically. 3. Centralized Document Storage-All certified payrolls and compliance records will be stored in a centralized, secure digital file system accessible by authorized district staff and available for audit and federal review. 4. Compliance Reporting and Follow-up-Any instances of non-compliance will be documented and addressed promptly. Corrective actions may include warnings, payment withholdings or notification to oversight agencies. 5. Internal Audits and Staff Training-The district's Federal Programs Director will conduct internal quarterly audits as necessary when Federal funds are being used to verify proper procedures are being followed, and ongoing training will be provided to staff involved in procurement, contracting, and facilities management. By implementing these procedures, the district will ensure that all federally funded construction contracts fully comply with applicable wage law and that payroll records are collected, reviewed, and maintained in a timely and transparent manner. Regular monitoring and staff accountability will help ensure continued legal compliance and project integrity. Estimated Completion Date: June 30, 2025 Contact Person: Carrie Chambers, Federal Programs Director Telephone: 706-441-0601 Email: carrie.chambers@mcssga.org

View Audit 363206

Finding 572064 (2024-004)

None 2024

Southern Iowa Regional Housing Authority

IA

Matching / Level of Effort / Earmarking

See response to finding 2024-002.

View Audit 363177

Finding 572054 (2024-004)

Significant Deficiency 2024

City of Chicago

IL

Matching / Level of Effort / Earmarking HUD Housing Programs

The Department of Family and Support Services (DFSS) will document its annual process regarding the calculation of Emergency Solutions Grant (ESG) matching and level of effort requirements to ensure it is accurately performed and reviewed by the appropriate DFSS Finance management personnel, Supervi...

The Department of Family and Support Services (DFSS) will document its annual process regarding the calculation of Emergency Solutions Grant (ESG) matching and level of effort requirements to ensure it is accurately performed and reviewed by the appropriate DFSS Finance management personnel, Supervisor of Accounting and Director of Finance. The completed match will be sent for final review to DFSS’ Deputy Commissioner of Finance for confirmation and required financial grant reporting. Deputy Commissioner of Finance Ciezczak at the Department of Family and Support Services will be responsible for providing oversight and monitoring this process. The defined process will be documented and implemented by December 31, 2025.

View Audit 363171

Finding 572041 (2024-004)

Significant Deficiency 2024

Central California Irrigation District

CA

Reporting Matching / Level of Effort / Earmarking

Finding 2024-004 – Significant Deficiency Award No.: Assistance List No. 15.555 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. Compliance Requirement: Reporting. Condition: The District had a required $15,000 local match for the Poso Bridge Replacement project. The Dist...

Finding 2024-004 – Significant Deficiency Award No.: Assistance List No. 15.555 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. Compliance Requirement: Reporting. Condition: The District had a required $15,000 local match for the Poso Bridge Replacement project. The District had eligible expenditures to satisfy the local match, but did not report the local match to the grantor (U.S. Department of the Interior, Bureau of Reclamation) on the required SF-425 Federal Financial Reports. Criteria: The OMB’s approved Federal Financial Report (SF-425) states in line item instructions for the Federal Financial Report, “10i – Total Recipient Share Required: Enter the total required recipient share for reporting period specified in line 9. The required recipient share should include all matching and cost sharing provided by recipients and third-party providers to meet the level required by the Federal agency.” Cause: The SF-425 reports submitted by the District did not include the required recipient share on the report. Effect: The required recipient share was not properly reported to the grantor. Context: The District submitted the required semi-annual SF-425 Federal Financial Reports to the grantor and did not include the information for the required local share. Recommendation: We recommend management implement additional controls over the reporting process that ensures each report complies with the reporting requirements outlined in the SF-425 Federal Financial Reports. We further recommend the District establish a policy for internal review and sign-off for each submitted report to ensure clerical accuracy.

View Audit 363149

Finding 571970 (2024-001)

Significant Deficiency 2024

Population Services International

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be sh...

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on recording expenses within the correct accounting period. PSI delivers in person training to its global finance and program staff and will continue to offer training during 2025 to address such issues.

View Audit 363060

Finding 571962 (2024-001)

Significant Deficiency 2024

Pacific Union College

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Pacific Union College transmits enrollment information to NSDLS through the National Student Clearinghouse (NCS), a third-party organization. PUC was faced with an unprecedented series of events related to data reporting to the National Student Clearinghouse between January and May 2024. During the ...

Pacific Union College transmits enrollment information to NSDLS through the National Student Clearinghouse (NCS), a third-party organization. PUC was faced with an unprecedented series of events related to data reporting to the National Student Clearinghouse between January and May 2024. During the month of February 2024, the College Registrar resigned without notice and the Director of Institutional Research tragically passed away within one ten day period. At that time the Director of College Admissions was asked to serve as the emergency Registrar and emergency IR Director. The above events led to some gaps in reporting to the NSC during the months noted above including some gaps in reporting that had occurred before the Registrar resigned. Communication with the NSC began immediately and during this time a series of reporting deadlines were “forgiven” by the NSC liaisons in support of PUC during a difficult series of one time events. Since the above dates PUC has been consistent and timely with all reporting to the NSC and the college anticipates that current staffing levels and cross training will prevent any such occurrences in the future.

View Audit 363053

Finding 571830 (2024-002)

Significant Deficiency 2024

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Initial Fiscal Year Finding Occurred: 2024 Finding Summary: Metro West Housing Solutions did not determine rent reasonableness f...

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Initial Fiscal Year Finding Occurred: 2024 Finding Summary: Metro West Housing Solutions did not determine rent reasonableness for 2 tenants during 2024. In addition, Metro West Housing Solutions did not follow their internal controls in place to determine rent reasonableness for 3 tenants, and internal controls in place did not prevent the missing determinations on the tenants noted. Corrective Action Plan: In response to the recent audit finding related to missing rent reasonableness determinations, Metro West Housing Solutions has implemented the following corrective actions and is strengthening internal controls to ensure compliance with HUD regulations at 24 CFR § 982.507. Actions implemented: • Discontinued using Nelrod rent reasonableness system, which we found to have inconsistent and outdated comparable rent data. MWHS has also discontinued using the “point system” as a control measure. • The recently implemented rent reasonableness control measure requires that the proposed rent for the assisted unit must be within 10% of the rents for comparable, unassisted units in the private market. A unit is considered rent reasonable if none of the selected comparable units are more than 10% below or above the proposed rent. • Yardi Rent Reasonableness module is now being used to determine reasonable rent in accordance with 24 CFR § 982.507(b). This system enables automated, consistent comparisons based on key HUD criteria. • Staff will conduct periodic Yardi Rent Reasonableness system reviews to confirm comparable market data is current and geographically appropriate • Enhanced compliance protocols have been implemented to ensure all staff are receiving frequent, standard training. In addition, individual file audits will be conducted more frequently. Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2025

View Audit 362848

Finding 571829 (2024-001)

Material Weakness 2024

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Financial Statement Findings None reported Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform r...

Financial Statement Findings None reported Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re-inspections of 17 failed inspections within the prescribed 30-day or 24-hour requirement during 2024. In addition, HAP was not properly reviewed for possible abatement for these tenants. Metro West Housing Solutions also did not perform inspections of 2 units within the biennial requirement. Corrective Action Plan: We have replaced the retired staff with the new titled positions Chief Housing Officer and Director of Housing Choice Vouchers. They are bringing new energy and ideas to the Housing team and have been actively seeking out and participating in 3rd party training opportunities. We have added two additional HCV Specialist Positions, and a Housing Eligibility Specialist to address workload concerns, and are now fully staffed. In January of 2025, we replaced the in-house Inspector. They have completed the HUD Exchange NSPIRE Inspector Training Program Certification. In addition, the new inspector was an internal candidate from our property management team who has been with MWHS for over a year and was eager to move into the new position. We believe by moving a proven employee into the role it will create the long-term stability that position requires. We have also completed a thorough review of the inspection process protocols and implemented a new tracking system to better track and schedule timely inspections. Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2025

View Audit 362848

Finding 571828 (2024-002)

Significant Deficiency 2024

Western Missouri Medical Center

MO

Special Tests & Provisions Student Financial Aid Significant Deficiency

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants Cluster, Noncompliance Finding/Significant Deficiency, Special Tests and Provisions. Corrective Action Plan: The Medical Center will seek guidance from the bond trustee and USDA related to...

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants Cluster, Noncompliance Finding/Significant Deficiency, Special Tests and Provisions. Corrective Action Plan: The Medical Center will seek guidance from the bond trustee and USDA related to the insurance provisions in the bond documents for the amount of fidelity bond coverage and retaining an insurance consultant to provide a report. Anticipated completion date: The Medical Center anticipates this to be completed during 2025.

View Audit 362847

Finding 571827 (2024-001)

Significant Deficiency 2024

Western Missouri Medical Center

MO

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants; Noncompliance Finding; Special Tests and Provisions Corrective Action Plan: The Medical Center will take the necessary steps outlined in the bond indenture and work with the bond trustee ...

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants; Noncompliance Finding; Special Tests and Provisions Corrective Action Plan: The Medical Center will take the necessary steps outlined in the bond indenture and work with the bond trustee in order to improve the financial covenants and come back into compliance. Anticipated completion date: The Medical Center anticipates this to be completed during 2025.

View Audit 362847

Finding 571782 (2024-001)

Significant Deficiency 2024

Prc

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accoun...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362805

Finding 571781 (2024-001)

Significant Deficiency 2024

Chuan Teng

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 account...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362804

Finding 571760 (2024-003)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: The...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal procurement policy and internal controls to ensure compliance with procurement standards. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025 FINDINGS— MINNESOTA LEGAL COMPLIANCE Our audit did not disclose any matters required to be reported in accordance with the Minnesota Legal Compliance Audit Guide for Counties.

View Audit 362777

Finding 571745 (2024-007)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327

The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.

View Audit 362742

Finding 571743 (2024-005)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will w...

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will work with HUD to establish a correct methodology in reporting consistency with IDIS.

View Audit 362742

Finding 571704 (2024-001)

Significant Deficiency 2024

Goddard Riverside Community Center

NY

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

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will cal...

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will calculate the indirect rate based on the approved rate in the contracts. The Financial Reporting Manager will ensure the formulas are calculated based on the approved rates, which is a new position in the department. The accounting staff on a quarterly basis will reconcile the calculation on the trial balance to an independent calculation done by the Financial Reporting Manager. Any variances will be adjusted on the ledger and the billing in a timely manner to ensure the rates are correct. Person Responsible: Oona Kossally, Financial Reporting Manager Expected Completion: Ongoing – Reconciliations will begin with the June 30th 2025 year end financials and moving forward will be on at the end of each quarter.

View Audit 362668

Finding 571699 (2024-005)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571697 (2024-004)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571695 (2024-003)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develo...

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develop and implement a comprehensive training program, accompanied by detailed written guidelines and procedures, to equip all staff involved in managing federal funds with the necessary knowledge and tools to maintain compliance and enhance accountability.

View Audit 362633

Finding 571652 (2024-004)

Significant Deficiency 2024

Hennepin County Minnesota

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Significant Deficiency

Program: Supplemental Nutrition Assistance Program (SNAP). Assistance Listing # 10.564 Medical Assistance Program. AssistanceListing Number 93.778 Temporary Assistance for Needy Families (TANF). Assistance Listing Number 93.558 Type of Finding: Significant Deficiency in Internal Control over Co...

Program: Supplemental Nutrition Assistance Program (SNAP). Assistance Listing # 10.564 Medical Assistance Program. AssistanceListing Number 93.778 Temporary Assistance for Needy Families (TANF). Assistance Listing Number 93.558 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: During our testing of random moment studies one individual was reported on the second quarter time study report and five individuals were reported on the third quarter report that were terminated or resigned prior to the start of the respective quarter. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will review its procedures for giving timely updates to the random moments listing for the State of Minnesota. Hennepin County Employee Responsible for the CAP: Samantha Braun Planned Completion Date for CAP: December 31, 2025

View Audit 362609

Corrective Action Plans

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