Corrective Action Plans

Finding 21714 (2022-001)

Material Weakness 2022

GA

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

2022-001 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement procedures to segregate duties to the extent possible with available resources. The Board of Directors plans to create a Finance Committee, compr...

2022-001 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement procedures to segregate duties to the extent possible with available resources. The Board of Directors plans to create a Finance Committee, comprised of 3 members, 2 standing members and one alternate to monitor spending and approve disbursements. The Finance Committee will report expenditures to the Board of Directors each month. Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.

View Audit 20742

Finding 21711 (2022-001)

Material Weakness 2022

Lafayette County School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.311

Re: Reference 2022-001 Davis-Bacon Act Contact: Opal Anderson, Superintendent The Lafayette County School District will comply with the Davis-Bacon Act provisions utilizing sound accounting policies and maintain internal controls that will initiate, authorize, record, process, and report trans...

Re: Reference 2022-001 Davis-Bacon Act Contact: Opal Anderson, Superintendent The Lafayette County School District will comply with the Davis-Bacon Act provisions utilizing sound accounting policies and maintain internal controls that will initiate, authorize, record, process, and report transactions consistent with management?s assertions embodied in the financial statements and that will safeguard District assets. We will also review our Risk Assessment and Monitoring controls as they pertain to our operational processes. Periodic internal control reviews are conducted by the Superintendent and/or District Treasurer to ensure all procedures are properly implemented.

View Audit 20076

Finding 21708 (2022-003)

Material Weakness 2022

Shelby County

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ha...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor review all claims and sign off that the work has been done. Anticipated Completion Date: May 15, 2023

View Audit 19316

Finding 21640 (2022-001)

Significant Deficiency 2022

Peoples Advantage Federal Credit Union

VA

Eligibility Reporting Matching / Level of Effort / Earmarking

Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Action Taken: Management agrees with the finding and will ensure we are able t...

Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Action Taken: Management agrees with the finding and will ensure we are able to identify eligible loans deployed in the TM in the future.

View Audit 27146

Finding 21639 (2022-000)

Significant Deficiency 2022

Peoples Advantage Federal Credit Union

VA

Procurement, Suspension & Debarment Cash Management Reporting

1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that ...

1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that the accrued liability for accrued bonus expense be adjusted based on bonus projections to ensure compensation expense is recorded in the appropriate accounting period. 3.Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost and accumulated depreciations accounts to accurately report the account balances in the accounting records. 4. Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost account to accurately report the account balance in the accounting records. 5. Recommendation: We recommend that the Credit Union record interest expense on the ECIP debt for the initial interest period as required by GAAP. After this initial period, interest expense would then revert to interest rate as stated in the ECIP agreement. 6. Recommendation: The lack of formal account reconciliations represents a vulnerability in the Credit Union?s internal controls, as errors or unauthorized transactions may occur and not be detected or adjusted in a timely manner. We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. 7. Recommendation: All unresolved/uncleared reconciling items appearing on general ledger account reconciliations should be addressed in a timely manner or approved for write-off or adjustment by management. We recommend the Credit Union develop a policy or procedure to establish a threshold for the timely write-off or adjustment of stale dated reconciling items. (No adjustments were recorded to the audited financial statements for these issue as, in the aggregate, they were not deemed material to the Credit Union?s financial statements taken as a whole.) Summary: We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. Action Taken: Management agrees with the finding and will ensure that account balances are reconciled timely and accurately going forward.

View Audit 27146

Finding 21635 (2022-001)

Material Weakness 2022

Fibco Family Services, Inc.

AZ

Material Weakness Reporting Matching / Level of Effort / Earmarking

Views of responsible officials and corrective action plan: Management understands and agrees with the finding and the recommendations. Management has accepted and recorded the proposed audit adjustments. Management plans to implement certain revenue cutoff procedures and year-end review procedures t...

Views of responsible officials and corrective action plan: Management understands and agrees with the finding and the recommendations. Management has accepted and recorded the proposed audit adjustments. Management plans to implement certain revenue cutoff procedures and year-end review procedures to ensure that material contribution revenue is properly identified, captured and recorded in accordance with generally accepted accounting principles in future years.

View Audit 22782

Finding 21634 (2022-005)

None 2022

Kids Above All and Homes for Children Foundation

IL

Reporting Matching / Level of Effort / Earmarking § 200.512

Controls Over Compliance Reporting Recommendation: The auditors recommended that management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Actions Taken or Planned: Ma...

Controls Over Compliance Reporting Recommendation: The auditors recommended that management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Actions Taken or Planned: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued. Person Responsible: George Czerwionka, Director of Finance Estimated Date of Completion: 3/31/2024

View Audit 20523

Finding 21630 (2022-001)

None 2022

Link Community Charter School

NJ

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329

Corrective Action Purchased orders will be prepared with the correct accounting code to reflect expenditures in the right budget line items. Person(s) Responsible Shontell McQueen, Finance Coordinator; Leslie Baynes,Chief Finance Office; Bima Baje, School Business Administrator Planned Completion Da...

Corrective Action Purchased orders will be prepared with the correct accounting code to reflect expenditures in the right budget line items. Person(s) Responsible Shontell McQueen, Finance Coordinator; Leslie Baynes,Chief Finance Office; Bima Baje, School Business Administrator Planned Completion Date As of July 2022, corrective action has been implemented.

View Audit 19063

Finding 21553 (2022-001)

Significant Deficiency 2022

Trinidad Area Health Association, Inc.

CO

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

Condition ? The Hospital?s Provider Relief Fund filing with HRSA for Reporting Period 4 did not consider COVID-19 costs that were potentially already reimbursed with a Paycheck Protection Program (PPP) loan. The PPP loan was subsequently forgiven. Recommendation ? We recommend that the Hospital impl...

Condition ? The Hospital?s Provider Relief Fund filing with HRSA for Reporting Period 4 did not consider COVID-19 costs that were potentially already reimbursed with a Paycheck Protection Program (PPP) loan. The PPP loan was subsequently forgiven. Recommendation ? We recommend that the Hospital implement review procedures for any future filings with HRSA that ensure consideration of all relevant rules and regulations. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and has taken steps to ensure any future filings consider all relevant rules and regulations. Anticipated Date of Completion ? Completed June 21, 2023. Action Taken ? We have reviewed the recommendation and have taken steps to ensure any future filings consider all relevant rules and regulations. Person Responsible for Corrective Action Plan ? Calvin Carey, Chief Financial Officer

View Audit 18733

Finding 21520 (2022-005)

Material Weakness 2022

Iroquois County, Illinois

IL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement w...

2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The American Rescue Plan Act annual report is completed by the Finance Manager. The annual report will then be taken to the finance committee for review and approval for submission. The fiscal year 2023 annual report will be requested for return in order to correct and will be implemented immediately. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: March 31, 2024

View Audit 26346 Questioned Costs: $1

Finding 21487 (2022-002)

Significant Deficiency 2022

Rfe/rl, Inc.

DC

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

Views of Responsible Officials: Management recognizes the imperative of having strict controls over accounting for salary and related expenses and acknowledges that significant improvements have to occur. By the end of FY 2023, Management intends to have identified the root causes of these anomalies...

Views of Responsible Officials: Management recognizes the imperative of having strict controls over accounting for salary and related expenses and acknowledges that significant improvements have to occur. By the end of FY 2023, Management intends to have identified the root causes of these anomalies, including bringing in outside experts to examine systems, workflows, personnel capabilities, policies and practices, and training protocols. Based on that analysis, Management expects to implement stronger controls and practices in FY 2024.

View Audit 19732

Finding 21486 (2022-001)

Significant Deficiency 2022

Rfe/rl, Inc.

DC

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

Views of Responsible Officials: RFE/RL?s Finance management team understands the importance of accurate and timely account reconciliations. Asset and liability account reconciliations are prioritized, prepared, and reviewed on a schedule in line with the level of activity in the account and in accor...

Views of Responsible Officials: RFE/RL?s Finance management team understands the importance of accurate and timely account reconciliations. Asset and liability account reconciliations are prioritized, prepared, and reviewed on a schedule in line with the level of activity in the account and in accordance with the best use of limited staff resources. Accounts with a large quantity of monthly transactions or significant dollar amounts are reconciled monthly; those with little activity may be reviewed quarterly or annually. An accounting close and reconciliation management tool that will create more accountability and insight into account analysis across locations is being implemented in FY23. Staff will be trained to ensure their reconciliation provides clear information to any outside finance professional as to the items that make up the balance in the account and amounts are to be easily traceable to support documentation that they can provide upon request. Auditors will have access via the software to all account reconciliations upon demand.

View Audit 19732

Finding 21444 (2022-003)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Education 2022-003: Student Financial Aid Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: Various Recommendation: We recommend that the College implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response ...

U.S. Department of Education 2022-003: Student Financial Aid Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: Various Recommendation: We recommend that the College implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: This student was awarded an incorrect amount because a subsequent ISIR transaction was received but the Pell was not recalculated on the basis of the new information. After this discovery, we have taken the following actions in response: ? We examined our ISIR import process to make sure that our means of communicating locked transactions was functioning correctly. We found that our system for monitoring new transactions was deficient; if a set of conditions were aligned, a new transaction could slip by our notice. Implemented by August 2022. ? We added another layer of review wherein the output of both the messages we receive from our third-party verification partner and our internal reports associated with importing ISIRS are examined on a regular basis. New transactions on students with a current locked transaction are reported to staff members for further review. Implemented by August 2022. ? We wrote an ad hoc report that allows us to identify subsequent ISIR transactions and will run it regularly to reduce the likelihood of this issue occurring again. Implemented by August 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21442 (2022-004)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Tit...

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the 2021-22 aid year, the financial aid and fiscal services departments have been working hard together to clean up and streamline the process by which we handle stale-dated ?financial aid checks? (Title-IV funds processed through BankMobile) as well as ?student refund checks? (non-Title IV funds processed through our district office). In our review, we found that three students had Title IV aid incorrectly processed as ?student refund checks? whose initial disbursement date was more than 240 days before the date of discovery. As a result, we reported those checks to the auditors when asked for outstanding Title IV checks. We have taken the following actions in response to this item: ? We have developed a ?Time Out / Reversal? workgroup that includes members of both the financial aid and fiscal services department to ensure that reissuance of checks does not occur automatically (pre-existing, but this workgroup allows us to address this issue). ? We have trained the workgroup members specifically on the importance of the 240 day limit. Implemented by September 2022. ? We continue to improve the communication between the financial aid and fiscal services. department. We currently hold meetings every two weeks to bring up any common issues and solve problems related to the administration. Implemented by September 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21441 (2022-001)

Significant Deficiency 2022

Solano Community College District

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Education 2022-001: Student Financial Assistance Cluster ? NSLDS Enrollment Reporting ? Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurat...

U.S. Department of Education 2022-001: Student Financial Assistance Cluster ? NSLDS Enrollment Reporting ? Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Repeat finding was unavoidable as we were unaware we were out of compliance until we were over half-way through the current year (21-22). Alysa Borelli, Dean of Enrollment Services contacted the National Student Clearinghouse (NSC) for guidance on what was causing our NSDLS errors and since has restructured when Solano is supposed to report to NSC. Solano has not been reporting in the correct part of the month for the NSDLS roster to pick up an accurate enrollment snapshot, which is the root cause of all of the findings under this header. Solano has received updated training for all staff who are responsible for submitting to NSC. Additionally, the staff member that used to submit who was not submitting at the correct time as removed from this task and replaced. Solano will be following the new protocols starting with Spring 2023 semester and does not expect this to be a repeat finding. It was known that 2nd year findings were unavoidable. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: All training and adjustments to our processes was completed in December 2022.

View Audit 62600

Finding 21394 (2022-001)

Significant Deficiency 2022

St. Mary's University of San Antonio, Texas

TX

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

Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Person: Christina F. Villanueva, Registrar, Office of the Registrar Current Status: Corrected Anticipated Completion Date: October 17, 2022 Condition: For two of 40 students ...

Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Person: Christina F. Villanueva, Registrar, Office of the Registrar Current Status: Corrected Anticipated Completion Date: October 17, 2022 Condition: For two of 40 students selected for testing, campus and program-level data did not agree between the University?s records and the information submitted to NSLDS with regards to the date of the withdrawal. The withdrawal date reported to NSLDS is obtained from the date the student?s enrollment status is changed in the ERP system. The University did not have effective procedures in place to ensure the student?s enrollment status date agreed to the date the student withdrew from courses. Corrective action: To ensure discrepancies between the actual course withdrawal date and the student?s enrollment status date are identified, the University has created an automated process that currently runs every 30 minutes. This process identifies students who are not actively enrolled but have an eligible enrolled status. It also compares the course withdrawal date to the enrollment status change date. If a discrepancy is identified, a notification is sent to the Registrar?s Office and School of Law notifying them of the need for further review and correction.

View Audit 27778

Finding 21370 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

U.S Department of Housing and Urban Development 2022-003 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process for maintaining 3rd party verification of income, for uploading data to PIC, and for generating HAP amendment letter...

U.S Department of Housing and Urban Development 2022-003 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process for maintaining 3rd party verification of income, for uploading data to PIC, and for generating HAP amendment letters. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2023

View Audit 19402 Questioned Costs: $1

Finding 21364 (2022-001)

Significant Deficiency 2022

Los Lunas Schools

NM

School Nutrition Programs Eligibility Reporting § 200.303

Corrective Action: We will be creating universal tick sheets for the elementary and secondary schools. The internal control will be more manageable when we make this change. The tick sheets will be on separate sheets for breakfast and lunch and there will be a signature line on each sheet in orde...

Corrective Action: We will be creating universal tick sheets for the elementary and secondary schools. The internal control will be more manageable when we make this change. The tick sheets will be on separate sheets for breakfast and lunch and there will be a signature line on each sheet in order to identify the employee that ticked during the meal. All Student Nutrition employees will be instructed to use the standardized tick sheet and will be advised not to make any change to the form. Due Date of Completion: December 31, 2022 Responsible Party: Director of Student Nutrition

View Audit 21727

Finding 21358 (2022-001)

None 2022

Port Angeles School District No. 121

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the a...

Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs and fringe benefits to the Education Stabilization Fund Program. Name, address, and telephone of District contact person: Kira Acker 905 West 9th Street Port Angeles WA 98363 360-565-3755 Corrective action the auditee plans to take in response to the finding: The district has removed all 2022-2023 payroll expenses associated with fringe benefits charged against ESSER III. In addition, the unrestricted indirect percentage rate of 13.17% will be charged against the remaining ESSER III reimbursements. Anticipated date to complete the corrective action: 6/1/2023

View Audit 18481 Questioned Costs: $1

Finding 21354 (2022-001)

Material Weakness 2022

Alton School District

NH

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.430

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date...

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date: Name 1: Heidi Duford Anticipated Completion Date - 6/30/2024

View Audit 18760 Questioned Costs: $1

Finding 21339 (2022-002)

Significant Deficiency 2022

Hope School District

AR

Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.313

The fever scanner had not been opened at the time of the equipment information submission from the facilities director?s secretary. The serial number had been submitted for the laptop that was purchased from a separate vendor and the cost was well below the capital assets threshold. Since fever scan...

The fever scanner had not been opened at the time of the equipment information submission from the facilities director?s secretary. The serial number had been submitted for the laptop that was purchased from a separate vendor and the cost was well below the capital assets threshold. Since fever scanners were no longer in use, the laptop had been given to an employee and could not be located. The fever scanners are all in storage but could not be identified because the serial number was for the laptop. The District will try and maintain proper records for all equipment. Misti Flowers, District Treasurer June 1, 2023 Action Started June 30, 2023 Action completed

View Audit 17870

Finding 21338 (2022-001)

Material Weakness 2022

Hope School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.311 § 200.313

RESPONSE: The following is Food Service Director Deanna Gilbert?s response: Not going in and adding the addition meals until the end of the month to keep from the meals being added twice. The Management company director handed out the right completed meals but the paperwork did not back up the comp...

RESPONSE: The following is Food Service Director Deanna Gilbert?s response: Not going in and adding the addition meals until the end of the month to keep from the meals being added twice. The Management company director handed out the right completed meals but the paperwork did not back up the components in the meal. Double check all paperwork to make sure the meal components are all listed on the Production record. Deanna Gilbert, Child Nutrition Director June 1, 2023 Action started June 30, 2023 Action completed

View Audit 17870

Finding 21324 (2022-001)

Significant Deficiency 2022

Destination Marketing Corporation for Otsego County

NY

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

Management Response: We concur with the recommendation and going forward when the Corporation receives federal funding there will be policies in place to appropriately earmark and track federal expenditures.

View Audit 27132

Finding 21293 (2022-005)

None 2022

Mecklenburg County

NC

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

U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 ...

U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Corrective Action Plan: Mecklenburg County Finance has implemented a process in which all Federal Agency reports are reviewed and approved by the Deputy Finance Director prior to submission. Furthermore, documentation of the approval will be retained by the department. Person responsible: David Boyd, Chief Financial Officer Estimated date of completion: June 30, 2023

View Audit 21439

Finding 21290 (2022-004)

None 2022

Mecklenburg County

NC

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking

Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 ...

Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Corrective Action Plan: I. Training a. The Quality and Training unit within the Economic Services Division (ESD) will review the findings and create and deliver training to staff that determine SNAP eligibility and their supervisors and managers to address the specific errors identified during this audit, including but not limited to appropriate documentation of the completed and signed DSS-8207 or electronically generated ePASS application. This training will be delivered by the end of the third quarter of fiscal year 2023. b. NC FAST Certification for Core Functions and Level One FNS policy is required by NC DHHS and completed in the NC FAST Learning Gateway for all staff that determine SNAP eligibility. This is a staggered process initiated by NC DHHS. Mecklenburg County began this process in September 2021 with all new hires obtaining NC FAST Certification within 90 days of their hire. Existing staff that determine SNAP eligibility were enrolled in January 2022 and will complete this training within 18 months to meet all state requirements. c. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their Supervisor for learning and accountability purposes. d. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans. II. Process Improvement - A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted during the 4th quarter of FY23. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023

View Audit 21439

Corrective Action Plans

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