Corrective Action Plans

Finding 5859 (2022-107)

Material Weakness 2022

State of Arizona

AZ

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

Assistance listing number and program name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Completio...

Assistance listing number and program name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Completion date: October 2023 Agency’s Response: Concur The Office recognizes the importance of transparency in the utilization of Federal grants and has taken significant corrective action to resolve any inaccuracies in Federal grant reporting. The Office has implemented the following to ensure reporting inaccuracies and program expenditure understatements do not occur: 1. The Office has conducted a comprehensive review and has thoroughly examined the current reporting procedures and identified the gaps that led to the reporting inaccuracies and understatement of program expenditures. This has helped us understand the root causes and implement appropriate corrective measures. 2. The Office has enhanced reporting mechanisms: Based on the comprehensive review noted in response one, the Office is working to develop improved reporting procedures to ensure accurate submission of grant expenditure data. This may include revised standardized templates, improved guidelines, and enhanced communication channels both for Office staff and externally with grant recipients. 3. The Office will strengthen internal controls: The Office has implemented a monthly reconciliation process to review grantee expenditures and fiscal activity to ensure accurate reporting. The Office will continue to improve internal controls to prevent similar issues from occurring in the future. This will involve strengthening oversight, providing additional training to staff members involved in reporting processes, and implementing regular quality assurance checks, along with improved grant recipient monitoring.

View Audit 7884

Finding 5818 (2022-103)

Material Weakness 2022

State of Arizona

AZ

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

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date...

Assistance listing number and program name: 21.019 COVID-19 Coronavirus Relief Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Anticipated completion date: January 31, 2023 Agency’s response: Concur Completed. As of January 12, 2023, the State of Arizona’s final closeout report to the U.S. Department of the Treasury on uses of Coronavirus Relief Funds (CRF) was submitted and accepted. As part of this final closeout report’s preparation, the Office completed a reconciliation of all activity reported against the information in the State’s accounting system and obtained clarification from State agencies awarded funds, as necessary, to help ensure the final report was complete and accurate.

View Audit 7884

Finding 5795 (2022-123)

Significant Deficiency 2022

State of Arizona

AZ

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs § 200.303

Assistance listing number and program name: 16.575 Crime Victim Assistance Agency: Department of Public Safety Name of contact person and title: Kate McClary, Administrative Service Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur Despite the Department having made subaw...

Assistance listing number and program name: 16.575 Crime Victim Assistance Agency: Department of Public Safety Name of contact person and title: Kate McClary, Administrative Service Manager Anticipated completion date: June 30, 2024 Agency’s Response: Concur Despite the Department having made subawards that would have achieved the earmarks in priority spending, the actual expenditures fell short of these targets. In order to increase the likelihood of the priority spending earmarks being met in the future, the Department agrees with this finding and will implement the following: • Additional monitoring of subrecipient program spending at additional points in time throughout the award period to maximize the likelihood of achieving the required 10 percent of its total award on each of the priority crime victim categories: sexual assault, child abuse and spousal abuse. • Enhanced policies and procedures to identify points in time for consideration of the most appropriate action to be taken once it is learned that spending on the priority crime victim categories will not be met. • Adjustments to spending or subrecipient funding, as appropriate, to assist in safeguarding it meets the earmarking requirement if overall spending on any of the three priority crime victim categories is lower than the required 10 percent. • Seek additional subrecipients for it and other State agencies to partner with to serve the priority categories of crime victims, and if additional subrecipients cannot be found, work with the federal agency to request a waiver for or a reduction to the earmarking requirements.

View Audit 7884 Questioned Costs: $1

Finding 5708 (2022-001)

Material Weakness 2022

Potter County Housing Authority

PA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Department of Housing and Urban Development The Potter County Housing Authority respectively submits the following corrective action plan for the fiscal year ended June 30, 2022. Audit Period: July 1, 2021 – June 30, 2022 The finding from the schedule of findings and questions costs is discussed...

Department of Housing and Urban Development The Potter County Housing Authority respectively submits the following corrective action plan for the fiscal year ended June 30, 2022. Audit Period: July 1, 2021 – June 30, 2022 The finding from the schedule of findings and questions costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Finding 2022-1 – Interfund Receivables and Payables Financial Statement Audit Recommendation The Authority should address the repayment of the interfund receivables and payables. The balances of the receivables and payables should be review by management on an annual basis to determine if repayment is expected in a reasonable time period. If repayment is not expected, the interfund balances should be reduced and the amount that is not expected to be repaid should be reported as a transfer from the fund that made the loan to the fund that received the loan. Response The Authority agrees with the Auditor that interfund balances should be reviewed on an annual basis. The Authority will continue to bring old interfund balances in front of our Board to approve write-off and donation transactions. Several interfund balances have been previously authorized and will remain on the financial accounts; The Authority should see a significant reduction in the need for interfund transfers in the future for project development.

View Audit 7713

Finding 5682 (2022-001)

Significant Deficiency 2022

Northwest Indiana Community Action Corporation

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and t...

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Management’s Response: Northwest Indiana Community Action Corporation (NWICA) concurs with the 2022-001: Fiscal Internal Controls finding. NWICA has taken the steps to address this finding by hiring new leadership within the Finance department and is evaluating internal processes to ensure timely completion of future audits. This will include starting the audit earlier in the year and periodic touch points with the auditors to ensure the established timeline for completion is achieved. Contact Person Responsible for Corrective Action: Jonathan Edwards Anticipated Completion Date: September 30, 2024

View Audit 7631

Finding 5582 (2022-003)

Significant Deficiency 2022

Rainbow Health

MN

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.328 § 200.512

Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will includ...

Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director

View Audit 7441

Finding 5554 (2022-001)

Significant Deficiency 2022

Nursing and Therapy Services of Colorado

CO

Questioned Costs Special Tests & Provisions Significant Deficiency

The Organization will review the special provIsIons of the disaster assistance loan and ensure that all provisions of the program are complied with. Management will ensure itemized receipts are tracked and submitted to the SBA, internal financial statements are submitted to the SBA, and the Equal Op...

The Organization will review the special provIsIons of the disaster assistance loan and ensure that all provisions of the program are complied with. Management will ensure itemized receipts are tracked and submitted to the SBA, internal financial statements are submitted to the SBA, and the Equal Opportunity Poster is posted where it will be ·clearly visible to employees, applicants for employment, and the general public.

View Audit 7385

Finding 4398 (2022-001)

Significant Deficiency 2022

Jeff Davis County Board of Education

GA

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

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Ass...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Assistance Listing Number and Title: COVID-19-32.009-Emergency Connectivity Fund Federal Award Number: ECF202105452 (Year: 2022) Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioner Costs: $63,399 Description: A review of expenditures charged to the Emergency Connectivity Fund and Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The district will contact each Federal Program to determine the appropriate action to take to ensure the funds are appropriately allocated. Moving forward, Finance will review all reimbursements as well as work with other Departments to ensure that expenses are being allocated to the correct program. Estimated Completion Date: June 30, 2023 Contact Person: Betty Corbitt, Finance Director Telephone: 912-699-6009 Email: betty.corbitt@jeff-davis.k12.ga.us

View Audit 6845 Questioned Costs: $1

Finding 4262 (2022-004)

Significant Deficiency 2022

Asian and Pacific Islander Wellness Center, Inc. D/b/a San Francisco Community Health Center

CA

Cash Management Matching / Level of Effort / Earmarking

2022-003 Compliance Over Reporting Name of Contact Person: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with this finding which is directly related to the transitions in financial leadership and the need for a more robust finance team. The Center’s full-time pe...

2022-003 Compliance Over Reporting Name of Contact Person: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with this finding which is directly related to the transitions in financial leadership and the need for a more robust finance team. The Center’s full-time permanent CFO was hired in January 2022 who then immediately increased the team by two new members (1.0 FTE Controller hired in July 2022 and 1.0 FTE Staff Accountant hired in January 2023) and overhauled the Center’s financial policies and procedures manual. With the five-member finance team currently in place, we are on track to complete our FY2022-23 audit process by December 31, 2023. It is also relevant to note that San Francisco community health clinics migrated en masse to OCHIN Epic in 2022 with the overarching goal of our safety net hospitals and all community clinics being on the same EHR system to strengthen patient health outcomes for our city. The Center’s go-live date for this was June 2022 and required extensive time from all executive management, with our newly hired CFO being a key leader in this migration. This one-time, significant event had a direct impact on our ability to complete our audit in a timely manner. Proposed Completion Date: June 30, 2023

View Audit 6569

Finding 3979 (2022-001)

Significant Deficiency 2022

Hodgeman County, Kansas

KS

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

U.S. DEPARTMENT OF HOMELAND SECURITY KANSAS ADJUANT GENERAL 2022-001: Disaster Grants – Public Assistance CFDA No. 97.036 Grant period: Year Ended December 31, 2022 Condition and Context: The County does not have a complete set of written cash management policies and procedures as required by the U...

U.S. DEPARTMENT OF HOMELAND SECURITY KANSAS ADJUANT GENERAL 2022-001: Disaster Grants – Public Assistance CFDA No. 97.036 Grant period: Year Ended December 31, 2022 Condition and Context: The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Criteria: The Uniform Guidance requires Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, to follow the cash management standards set out at 2 CFR section 200.305. The County must have a complete set of written cash management policies, which conform to applicable Federal statutes and the cash management requirements identified in 2 CFR part 200. Cause: The County was unaware of the written cash management policy requirements required by the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 6270

Finding 3916 (2022-009)

Material Weakness 2022

Union Theological Seminary in the City of New York

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

This Repeat Finding has been acknowledged and corrective action is already in the process of being implemented. In November 2022, Union signed a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as edu...

This Repeat Finding has been acknowledged and corrective action is already in the process of being implemented. In November 2022, Union signed a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as education verification and authentication services. National Clearinghouse is the leading provider of educational reporting and data exchange, reporting on 97% of post-secondary student enrollments in the US. Union will be using a secure FTP process to send our enrollment data to NSC for timely and consistent reporting to the National Student Loan Data System (NSLDS). This Spring, Union completed the initial portion of the implementation by uploading a base set of enrollment data to NSC using Spring 2023 enrollment information. This was followed by one round of data clean-up. A second set of enrollment data was transmitted in December 2023. The Registrar and Financial Aid Director have been provided direct access to both NSC and NSLDS. As a backup, the Associate Dean of Academic Administration and Vice President of Admissions and Financial Aid have been granted NSC login credentials in order to ensure continuity of reporting in case of employee absence. The Registrar’s Office plans to begin regular monthly uploads of enrollment data to NSC beginning January 2024.

View Audit 6166

Finding 3872 (2022-003)

None 2022

Camcare Health Corporation

NJ

Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.305 § 200.308 § 200.309 § 200.403

Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...

Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO

View Audit 6120 Questioned Costs: $1

Finding 3640 (2022-010)

Significant Deficiency 2022

Guam Department of Education

GU

Matching / Level of Effort / Earmarking

Finding No.: 2022-010 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425A Education Stabilization Fund – State Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425A210003 Area: Matching, Level of Effort, Earm...

Finding No.: 2022-010 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund AL Sub-Program: 84.425A Education Stabilization Fund – State Educational Agency (Outlying Areas) (ESF-SEA) Federal Award No.: COVID-19 S425A210003 Area: Matching, Level of Effort, Earmarking Questioned Costs: $0 Views of Auditee and Corrective Actions: The GDOE disagrees with the finding. GDOE does not meet the definition of a State, nor does GDOE control the direct funding support (appropriations) for elementary and secondary education; or higher education. GDOE can only provide its calculation based on the projected levels of support (for elementary and secondary education) utilizing the formula guidance on MOE calculations issued by USEd. The calculation is based on appropriation levels provided by the Guam Legislature. Additionally, the figures calculated for FY22 are preliminary until the audited financials are provided for final submission of MOE data. Preliminarily, GDOE calculated the OA maintenance of effort to fall short by less than 1%

View Audit 5640

Finding 3636 (2022-006)

Significant Deficiency 2022

Guam Department of Education

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Finding No.: 2022-006 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. In GDOE’s Munis system, if the Human Resou...

Finding No.: 2022-006 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. In GDOE’s Munis system, if the Human Resources (HR) pay records are not accurately updated, GDOE payroll will reflect dated pay tables until such time HR makes the appropriate updates based on the project leads request to update accounts to current grant year. GDOE corrected the improperly charged payroll expenditures to the proper grant year via the journal voucher process. Plan of action and completion date: The GDOE Business Office will perform a monthly review of all transactions to ensure charges are recorded in the appropriate grant year. Additionally, Grant Project Managers and Program Coordinators will timely communicate to the Human Resources and Business Office any changes to accounts charged for federally funded payroll expenditures. Plan to monitor and responsible officials: GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods. Grant Project Managers, Federal Compliance review team will be responsible for timely communicating any changes in grant year funding to HR.

View Audit 5640

Finding 3632 (2022-004)

Significant Deficiency 2022

Guam Department of Education

GU

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPF...

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPFA issued check no. 2012949 to a vendor in February 2022, within the liquidation period. However, the TPFA indicated that the vendor lost the check and the TPFA re-issued payment to the vendor on January 29, 2023. The untimely reissuance of the check resulted in the transaction occurring one day after the liquidation period expired. Plan of action and completion date: As of April 2023, the TPFA has not been issuing checks to vendors, as the responsibility was returned to the GDOE to process all fiscal transactions within the GDOE Munis. The Business Office will closely monitor grant liquidation dates and payments to vendors. SOPs will be reviewed to update the procedures for monitoring grant period of performance. Plan to monitor and responsible officials: The Deputy of Finance and Administrative Services, Joann Camacho, as well as the GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods.

View Audit 5640 Questioned Costs: $1

Finding 3497 (2022-005)

Material Weakness 2022

Mental Health America of Wisconsin, Inc.

WI

Cash Management Reporting Matching / Level of Effort / Earmarking

• Condition: During testing of required financial reports and invoices, we noted differences in the amounts of expenses reported to grantors compared to actual expenses incurred during those periods. • Response Response MHA relies on our accounting representative to ensure that the invoices submitte...

• Condition: During testing of required financial reports and invoices, we noted differences in the amounts of expenses reported to grantors compared to actual expenses incurred during those periods. • Response Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appropriate GL account to ensure the cost report reflects the correct amounts being reported to the grantors match the actual expenses incurred. • Planned Corrective Action: Again, monthly meetings reviewing the cost reports and GL together will reduce mistakes like this from MHA and the Accounting Rep. moving forward. MHA and the Accounting Rep will review the expenses being submitted for reimbursement together to ensure expenses incurred match the expenses being reported to the grantor.

View Audit 5476

Finding 3491 (2022-003)

Material Weakness 2022

Mental Health America of Wisconsin, Inc.

WI

Cash Management Questioned Costs Matching / Level of Effort / Earmarking § 200.305

• Condition: During our testing of reimbursement requests, we identified amounts that were requested for reimbursement prior to the expenses being incurred. • Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appro...

• Condition: During our testing of reimbursement requests, we identified amounts that were requested for reimbursement prior to the expenses being incurred. • Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appropriate GL account to ensure the account is being invoiced for the correct expenses during the proper timeframe. • Planned Corrective Action: During the newly established monthly meetings that will take place, MHA and the Accounting Rep will review the expenses being submitted for reimbursement together to ensure no invoices are submitted in advance.

View Audit 5476 Questioned Costs: $1

Finding 3472 (2022-004)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (...

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (pi) is reviewing and approving the report before each withdrawal. The Finance Head ( Nafih) is withdrawing the fund .Anticipated Completion Date : 12/31/2022 Actual date of implementation :01/24/2023

View Audit 5453

Finding 3440 (2022-001)

Material Weakness 2022

Bossier Office of Community Services, Inc.

LA

Matching / Level of Effort / Earmarking § 200.302

The agency developed a corrective action plan that included creating a new policy and training staff in its use. Bank reconciliations are completed by the Finance Director within 5 to 10 days after receipt of bank statements. After completion of reconciliations, the finance director must provide the...

The agency developed a corrective action plan that included creating a new policy and training staff in its use. Bank reconciliations are completed by the Finance Director within 5 to 10 days after receipt of bank statements. After completion of reconciliations, the finance director must provide the executive director with the bank reconciliation and supporting general ledger for reverification.

View Audit 5404

Finding 3387 (2022-014)

None 2022

City of Philadelphia

PA

Questioned Costs Subrecipient Monitoring Reporting

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated since the errors have now been permanently corrected. Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the Commonwealth to our office, we have the following comment: Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the Commonwealth in July 2022. The historical check included a line item for the month in question, January 2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2 (See Table 7). Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance

View Audit 5296 Questioned Costs: $1

Finding 3226 (2022-009)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.512

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the au...

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the audit period using a detailed workflow. The workflow includes a formalized checklist and workplan with the following tasks that need to be completed:  Patient Receivable Schedule Reconciliation  Patient Revenue Reconciliation  Asset and Liability Accounts Reconciliation Views of Responsible Officials (continued): Pre-Audit reconciliation efforts and adherence to the workflow will be co-led by the Assistant Controller, Director of Grants, and Director of Revenue Initiatives and reviewed by multiple levels of leadership. In addition, to combat the growth of our organization and additional regulations we have implemented or are in the process of implementing the following activities at Mary's Center:  Employed an experienced Grant director to oversee the grant department and optimize productivity and quality;  Actively enlisting the services of an experienced Finance Consultant to perform an assessment of the entire Finance department including current process and staffing needs;  Invested in technologies such as Sage Intacct ERP (industry leader) to replace manual processes;  Budgeted for additional Finance staffing in our upcoming annual budget to combat current capacity issues. Collectively, these processes and staffing updates will ensure Data Collection Forms are submitted timely going forward.

View Audit 5266

Finding 3225 (2022-008)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.414

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being reques...

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being requested, the Program Manager alerts the Senior Grant Accountant assigned to the grant and provides supporting documentation from the Grant funder of an addendum to the existing Grant agreement. If for any reason the Finance team is using an upward or downward adjustment to the provisional indirect rate or what was agreed upon in the Grant agreement the EVP Finance and Director of Grants must approve this change and notify the EVPs of Health and Programs and Development prior to implementing this change. All changes are documented. In addition, to ensure the rate in the agreement is the same rate being used when invoicing Grant funders, the Finance team conducts a thorough reconciliation process during the year.

View Audit 5266

Finding 3223 (2022-006)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

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

Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) ...

Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) prior to payment. The same process applies for both purchase order and nonpurchase order related invoices. Any individual invoice exceeding $10,000 requires approval from both Department and Finance leadership prior to payment. Monthly Finance Team meetings are held to address staff's outstanding questions/concerns about workflows and processes.

View Audit 5266

Finding 3208 (2022-001)

Material Weakness 2022

Partners in Prevention Education

WA

Matching / Level of Effort / Earmarking Questioned Costs Procurement, Suspension & Debarment § 200.303

Internal Control over Cash Receipts and Disbursements Name of contact person and title: Charlia Messinger, Executive Director Anticipated completion date: 12/31/23 Agency’s response: Concur the organization agrees with this finding and will implement the following:Partners in Prevention Education w...

Internal Control over Cash Receipts and Disbursements Name of contact person and title: Charlia Messinger, Executive Director Anticipated completion date: 12/31/23 Agency’s response: Concur the organization agrees with this finding and will implement the following:Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

View Audit 5229

Finding 3184 (2022-003)

Significant Deficiency 2022

Greenfields Irrigation District

MT

Cash Management Matching / Level of Effort / Earmarking

Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of having qualifying receipts or invoices that correspond directly to the amount of Federal funds being requested for reimbursement. To facilitate this successfully, Project costs must be...

Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of having qualifying receipts or invoices that correspond directly to the amount of Federal funds being requested for reimbursement. To facilitate this successfully, Project costs must be paid with non-Federal entity funds before summitting a payment reimbursement request from the Grant program funds. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.

View Audit 5206

Corrective Action Plans

Filters