Corrective Action Plans

Finding 62132 (2022-001)

Material Weakness 2022

Carrollton Exempted Village School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.515

Carrollton Exempted Village School District Carroll County, Ohio Corrective Action Plan 2 CFR Section 200.511(c) For the Fiscal Year Ended June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 The School District will implement inter...

Carrollton Exempted Village School District Carroll County, Ohio Corrective Action Plan 2 CFR Section 200.511(c) For the Fiscal Year Ended June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 The School District will implement internal controls to ensure that all contractors working on federally funded projects for which wage rate requirements apply, are notified and the School District will obtain necessary documentation to verify compliance. In addition, the School District will implement internal controls to ensure the necessary language is included in all future solicitations for quotes or bids for which prevailing wage requirements apply. Additionally, the issue has been addressed in current ESSER Building contract language for Wellness Clinic project. Financial ? Amy Spears, Treasurer Buildings & Grounds ? Andy Reeves, Asst Supt.

View Audit 57075

Finding 61914 (2022-005)

Material Weakness 2022

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-005 Section 8 Project Based Cluster-PBRA/MOD Housing Quality Standards ? Assistance Listing No. 14.195 / 14.856 Context: Testing of 40 HCVP tenant files for annual inspection standards revealed the following: ? 22 files did not have an annual inspection completed during or subsequent to the fis...

2022-005 Section 8 Project Based Cluster-PBRA/MOD Housing Quality Standards ? Assistance Listing No. 14.195 / 14.856 Context: Testing of 40 HCVP tenant files for annual inspection standards revealed the following: ? 22 files did not have an annual inspection completed during or subsequent to the fiscal year. ? 15 files did not have an annual inspection that was completed within the 12-month fiscal period. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? Property Management staff will be retrained on the unit inspection requirements to ensure that all inspections are documented and the that the completed executed signed inspection forms are scanned into the resident?s record in HOC?s Yardi system. ? Managers will review these actions and provide greater oversight to ensure that move-in and move-out inspections are performed for every unit upon lease signing and when residents vacate a unit. ? The Property Management and Maintenance Divisions will develop an annual inspection schedule ? The HOC Compliance Team will review inspections as part of the quality control review. Name(s) of the contact person(s) responsible for corrective action: Ellen Goff, Acting Director of Property Management/Darcel Cox, Chief Compliance Officer Planned completion date for corrective action plan: June 30, 2023

View Audit 52878

Finding 61913 (2022-004)

Material Weakness 2022

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Material Weakness

2022-004 Section 8 Project Based Cluster-PBRA/MOD Eligibility ? Assistance Listing No. 14.195 / 14.856 Context: Testing of 40 tenant files for eligibility standards revealed that 34 files had the following exceptions: ? Nine files missing documentation needed to support and recalculate total income ...

2022-004 Section 8 Project Based Cluster-PBRA/MOD Eligibility ? Assistance Listing No. 14.195 / 14.856 Context: Testing of 40 tenant files for eligibility standards revealed that 34 files had the following exceptions: ? Nine files missing documentation needed to support and recalculate total income per HUD-50059. ? Eight files that were missing support needed to substantiate the asset total per HUD-50059. ? Seven files that were missing support needed to substantiate the expense total per HUD-50059. ? 25 files missing documentation supporting that the tenant was selected from the waitlist in accordance with the Commission?s Administration Plan. ? 28 files did not have a certification checklist, or an alternative document, reflecting an HCVP Employee?s signoff on the application or file being completed to document an internal control. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained during the recertification process for every tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? HOC will procure a third party reviewing to complete a 100% audit of the Project Based Rental Assistance program across all properties. ? Property Management will implement new procedures to ensure that all resident documents are properly maintained. The updated procedures will require that all staff completing recertifications utilize a checklist to ensure that all required documents are obtained and that each document is scanned as attachments directly into HOC?s Yardi system. ? Managers will perform quality control reviews to ensure that procedures are followed and that documents are scanned into the system for all recertifications completed. ? The Regional Manager will review reports monthly to enable confirmation of scanned documents for proper file maintenance. ? The HOC Compliance Team will conduct quality control reviews of completed files. Staff from the Property Management Team will meet with the HOC Compliance Team following each review period to discuss systemic findings and schedule staff trainings in areas requiring improvement. ? The HOC Compliance Team will offer a refresher Housing Path Waitlist training to existing staff and perform monthly quality control reviews to ensure that procedures are followed. ? HOC will procure a professional consulting company to provide a comprehensive refresher training on the Project Based Rental Assistance eligibility requirements. Name(s) of the contact person(s) responsible for corrective action: Ellen Goff, Acting Director of Property Management/Darcel Cox, Chief Compliance Officer Planned completion date for corrective action plan: June 30, 2023

View Audit 52878

Finding 61861 (2022-001)

Material Weakness 2022

Highland Rim Terrace, Inc.

TN

Internal Control / Segregation of Duties HUD Housing Programs Material Weakness

"Finding 2022-001. Inadequate segregation of duties Recommendation: We believe the cash receipts process represents a lesser risk to the Project because the only funds easily susceptible to fraud or error would be receipts other than rent which are immaterial to the Project. Regarding cash disbursem...

"Finding 2022-001. Inadequate segregation of duties Recommendation: We believe the cash receipts process represents a lesser risk to the Project because the only funds easily susceptible to fraud or error would be receipts other than rent which are immaterial to the Project. Regarding cash disbursements, with the administrator responsible for approving invoices, entering them into the general ledger and signing checks there remains a material weakness that could only be improved by hiring additional personnel. Action Taken: Highland Rim Terrace, Inc. is not financially able to hire a third person so as to divide the responsibilities any more than they are now. We have discussed with local HUD representatives and have determined not to hire additional personnel at this time. Anticipated Completion Date: September 15, 2022"

View Audit 57043

Finding 61822 (2022-001)

Material Weakness 2022

Mary Free Bed Rehabilitation Hospital

MI

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. Thi...

Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. This will allow for compliance tracking, monitoring and sign-off documentation by appropriate personnel. Contact person responsible for corrective action: Nate Guzman, Controller Anticipated Completion Date: December 31, 2022

View Audit 56882

Finding 61743 (2022-002)

Material Weakness 2022

Housing Authority of the City of New Britain

CT

HUD Housing Programs Eligibility Material Weakness

2022-002 Eligibility Material Weakness/Material Non-compliance From our sample of 40 recertification actions in the Public Housing Program, we identified 8 instances of missing verifications or the instances where verifications obtained did not agree to amounts reported on the form 50058. Auditee?s ...

2022-002 Eligibility Material Weakness/Material Non-compliance From our sample of 40 recertification actions in the Public Housing Program, we identified 8 instances of missing verifications or the instances where verifications obtained did not agree to amounts reported on the form 50058. Auditee?s Response and Planned Corrective Action: The 4 files were all from one AMP (Oval Grove) which experienced turnover of the Property Manager, Occupancy Specialist and even the Director of Public Housing during the audit period. Positions were termed for cause. The new Director of Public Housing was hired November of 2022. A new Property Manager and Occupancy Specialist were hired in June of 2023. The authority has budgeted and will be hiring a compliance person for tenant who will audit tenant files and wait list. NBHA will review and strengthen policies and procedures to ensure all proper documentation and annul recertifications are maintained in all tenant files to document edibility. Planned Implementation Date of Corrective Action: Underway in 2023, compliance person to be hired in 2024 Person Responsible for Corrective Action: Director of Public Housing, (860)225-3534

View Audit 50410

Finding 61742 (2022-003)

Material Weakness 2022

Housing Authority of the City of New Britain

CT

HUD Housing Programs Material Weakness Special Tests & Provisions

2022-003 Special Test and Provisions ? HQS Enforcement Material Weakness/Material Non-compliance Reinspection, follow up and/or abatement documentation was missing for 4 out of 40 initial failed inspections. Auditee?s Response and Planned Corrective Action: NBHA will work more closely with the contr...

2022-003 Special Test and Provisions ? HQS Enforcement Material Weakness/Material Non-compliance Reinspection, follow up and/or abatement documentation was missing for 4 out of 40 initial failed inspections. Auditee?s Response and Planned Corrective Action: NBHA will work more closely with the contractor to make sure notes are submitted, clear so that the proper action can be taken. The HCV Director will monitor inspections completed for proper disposition and also run reports on units due in the upcoming month to make sure they are executed and updated in PHA-Web. Procedures be strengthened to ensure that documentation is maintained for all inspections and enforcements. All units were under abatement to avoid payment to landlord not in compliance. See Corrective Action Plan for chart/table. Planned Implementation Date of Corrective Action: Underway in 2023, compliance person to be hired in 2024 Person Responsible for Corrective Action: Director of Public Housing - (860)225-3534

View Audit 50410

Finding 61699 (2022-001)

Material Weakness 2022

Dowling Catholic High School

IA

Reporting Material Weakness School Nutrition Programs

Finding 2022-001 Federal Agency Name: U.S. Department of Agriculture Program Name: Child Nutrition Cluster Federal Financial Assistance Listing #10.555 Compliance Requirement: Preparation of Schedule of Expenditures of Federal Awards - Other Finding Summary: The High School does not have an inter...

Finding 2022-001 Federal Agency Name: U.S. Department of Agriculture Program Name: Child Nutrition Cluster Federal Financial Assistance Listing #10.555 Compliance Requirement: Preparation of Schedule of Expenditures of Federal Awards - Other Finding Summary: The High School does not have an internal control system designed to provide for the preparation of the Schedule of Expenditures of Federal Awards (Schedule). Eide Bailly, LLP was requested to assist with the preparation of the Schedule. Responsible Individuals: Brenda Wheeler, Business Manager Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepared the Schedule and the accompanying notes as a part of their single audit. We have designated a member of management to review the drafted Schedule and accompanying notes. Anticipated Completion Date: Ongoing

View Audit 57192

Finding 61691 (2022-002)

Material Weakness 2022

Hanna City Home Association D/b/a Heritage Senior Homes

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Finding No. 2022-002 ? Preparation of Financial Statements Jeff Cottingham, Management agent and Wes Clanton, board president of project will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 57130

Finding 61690 (2022-001)

Material Weakness 2022

Hanna City Home Association D/b/a Heritage Senior Homes

IL

Internal Control / Segregation of Duties HUD Housing Programs Material Weakness

Finding No. 2022-001 ? Segregation of Duties Jeff Cottingham, Management agent and Wes Clanton, board president of project will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 57130

Finding 61608 (2022-003)

Material Weakness 2022

Continuum of Care, Inc. and Affiliates

CT

Eligibility HUD Housing Programs Material Weakness

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: Section 811 of the National Affordable Housing Act provides funding for housing for persons with disabilities. To qualify as disabled, the household must consist of at least one perso...

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: Section 811 of the National Affordable Housing Act provides funding for housing for persons with disabilities. To qualify as disabled, the household must consist of at least one person who is an adult (18 years or older) with a disability, two or more persons with disabilities living together, or a surviving household member under certain circumstances (42 USC 1437a(b)(3); 24 CFR section 891.505). Residents must also qualify as very low-income households to be eligible (42USC 8013). Condition: Upon performing testing over tenant eligibility, we noted that the eligibility documentation for one of the tenants was missing and could not be located. Questioned costs: None Context: Eligibility documentation for 1 out of 5 tenants tested was missing. Cause: Turnover of property manager at the property management company and weaknesses in internal controls over tenant eligibility documentation. Effect: There is no evidence that review of tenant's eligibility was performed. Tenant could be ineligible. Repeat Finding: No Recommendation: We recommend that management strengthen controls over review and retention of tenant eligibility files. Views of Responsible Officials: There is no disagreement with the audit finding. Action taken in response to finding: Property sponsor and manager reviewing and updating records currently. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Completion by 6/1/23

View Audit 56859

Finding 61607 (2022-002)

Material Weakness 2022

Continuum of Care, Inc. and Affiliates

CT

Eligibility Material Weakness Reporting

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: As per 24 CFR 891.410 Selection and Admission of Tenants, the owner must reexamine the income and composition of the household at least every 12 months. Upon verification of the inform...

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: As per 24 CFR 891.410 Selection and Admission of Tenants, the owner must reexamine the income and composition of the household at least every 12 months. Upon verification of the information, the Owner must make appropriate adjustments in the total tenant payment in accordance with federal regulations and must determine whether the household unit size is still appropriate. Condition: Upon performing testing over tenant rent and eligibility, we noted that annual recertifications were not completed timely. Questioned costs: None Context: Annual recertifications for 3 out of 5 tenants tested were not performed. Cause: Turnover of property manager at the property management company and weaknesses in internal controls over timely completion of tenant annual recertifications. Effect: Untimely performance of required annual recertifications could affect the household?s eligibility for project rental assistance payments. Repeat Finding: Yes Recommendation: We recommend that all required annual recertifications be completed timely. Views of Responsible Officials: There is no disagreement with the audit finding. Action taken in response to finding: Sponsor has requested a meeting with senior property management team to discuss lack of transparency with problems in this area. We are in the process of obtaining a current list of clients and their recertification dates. We will monitor monthly and follow up with management company and help from case managers to work with tenants to provide the needed information. Property management has new hires in the pipeline that should be up and running no later than 4/1/2023 to help mitigate the issues. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Immediately

View Audit 56859

Finding 61604 (2022-002)

Material Weakness 2022

Tasc, Inc.

IL

Subrecipient Monitoring Reporting Material Weakness

2022-002 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as ...

2022-002 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards to ensure compliance with the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will modify its? Subaward Recipient Administration and Monitoring of Federal Funds Policy (BUS 122) to include language requiring reporting of subaward and subawardee executive compensation in compliance with FFATA requirements. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2023

View Audit 56808

Finding 61527 (2022-002)

Material Weakness 2022

Wabanaki Health and Wellness

ME

Material Weakness Reporting Internal Control / Segregation of Duties

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has been reviewing the year end close process as soon as we learned that there was a need for a stronger year end closing procedure. With the two new key roles being implemented the organization will have a full review of the internal control process and the yearend close process. A new full year end closing check list will be set forth to help designate appropriate steps to verify that all accounts have been review and reconciled with support from general ledger. The Director of Finance will review the processes as the accounting teams works through the checklist and once the Accounting team has determined that the process has been completed, the Financial Quality and Compliance Manager will complete a full review/audit of items to ensure that each have followed the year end closing check list and that the accounts have been reviewed and reconciled with the support of the general ledger accounts. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61526 (2022-001)

Material Weakness 2022

Wabanaki Health and Wellness

ME

Material Weakness Reporting Equipment & Real Property Management

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has implemented an updated journal entry (JE) process as soon as the issues was mentioned during the audit process in July 2022. All Accounting Specialists, Accountants, and Senior Accountants have access to the accounting software and have the ability to do the journal entry. Once they complete the JE, the team member goes to another Accountant/Senior Accountant to review and sign off after making the entry. Items are reviewed for accuracy, appropriateness, and correctness. The JE is then printed (with supporting documentation attached), signed by both the individual initiating the entry as well as the person approving the entry, and then kept on file in a locked file cabinet. After the audit process concluded, the Finance department was reorganized to have two new key roles. The Director of Finance oversees all the financial functions for WPHW, and the Financial Quality and Compliance Manager will be responsible for ensuring that practices and financials are completed per policy and regulations. Starting 2nd quarter of 2023, WPHW will be using a new accounting software that will lessen the need to print JE. However, the system has a built-in monitoring and approval function that will require all JE to be reviewed and approved. This entire process will be able to be seen from start to finish within the software. In addition, the Financial Quality and Compliance Manager will conduct a monthly review all journal entries completed, starting the second quarter of 2023. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61519 (2022-001)

Significant Deficiency 2022

Streator Esd No. 44

IL

Subrecipient Monitoring Material Weakness Reporting

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 54194

Finding 61468 (2022-002)

Material Weakness 2022

Dawson County, Texas

TX

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding 2022-001 Finding Summary: The County does not have an internal control system designed to provide for the timely preparation of the financial statements and related financial statement disclosures. There were material entries recorded that were detected as a result o...

Corrective Action Plan Finding 2022-001 Finding Summary: The County does not have an internal control system designed to provide for the timely preparation of the financial statements and related financial statement disclosures. There were material entries recorded that were detected as a result of audit procedures. Further, Eide Bailly assists in the preparation of multiple cash-to-accrual entries as an approved nonattest service. Responsible Individuals: Lucy Valero, County Auditor Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for preparation of the financial statements and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepare the financial statements and the accompanying notes to the financial statements as a part of their annual audit. We have designated a member of management to review the drafted financial statements and accompanying notes, and we have reviewed with and agree with the adjustments proposed during the audit. Anticipated Completion Date: Ongoing Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF} Assistance Listing Number: 21.027 Finding Summary: Per the U.S. Department of Treasury SLFRF Compliance and Reporting Guidance, counties with a population below $250,000 that were allocated less than $10,000,000 in SLFRF funding are required to submit annual Project and Expenditure Reports. The annual report for the period March 3, 2021 - March 31, 2022 was due during the year under audit. The County reported no expenditures for the period included in the annual report, omitting expenditures incurred in the prior fiscal year. The annual report was not reviewed by an individual other than the preparer. Responsible Individuals: Terri Stahl, County Treasurer Corrective Action Plan: Dawson County does not agree with the finding, and does not believe corrective action is required due to the following circumstances. Upon advisement from TAC, the County made a transfer from the ARPA fund to the General fund before the end of the year using the interim rules, but were told NACO still had not finalized the final rule because they were looking at additional ways to help smaller counties. No checks were written out of the ARPA fund. In March 2022, NACO finalized the regulations on the ARPA funds, which allowed the County claim revenue loss of up to 10 million or to use the interim rule provisions for allowability. The County chose to claim revenue loss of up to 10 million, rather than claim allowable costs of $400,000 under the interim rule. On April 5, 2022 the Commissioners signed a resolution to declare all funds as "Lost Revenue." The money was transferred from General fund back to the AARP fund. TAC/NACO's advisement was that since no checks had been written to any businesses, the annual report needed to show no expenses. Anticipated Completion Date: 03/09/2023

View Audit 57117

Finding 61453 (2022-003)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business ...

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: To ensure correct indirect rate charges, the District will create a grant tracking sheet that will list all information needed to fill in the SEFA. The Grant tracking sheet will include: ? Grant Title ? Grant year ? Grant number ? Grant amount ? ALN number ? Granting agency ? Federal agency name ? Approved Indirect Rate In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807 Questioned Costs: $1

Finding 61451 (2022-002)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360)...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807

Finding 61396 (2022-001)

Material Weakness 2022

Kinderhook Central School District

NY

Questioned Costs School Nutrition Programs Cash Management

Finding 2022-001 ? Reporting The District concurs with the finding 2022-001. Corrective Action: The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission in CNMS Contact Person: Michael Brennan, Bus...

Finding 2022-001 ? Reporting The District concurs with the finding 2022-001. Corrective Action: The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission in CNMS Contact Person: Michael Brennan, Business Manager (518) 758-7575 ext 3009 mbrennan@ichabodcrane.org

View Audit 56827 Questioned Costs: $1

Finding 61380 (2022-009)

Material Weakness 2022

City of Detroit, Michigan

MI

Subrecipient Monitoring Reporting Material Weakness

Finding Number: 2022-009 Federal Program, Assistance Listing Number and Name: ALN 93.914, Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: The City controls did not result in the reporting of program income earned by subrecipients ...

Finding Number: 2022-009 Federal Program, Assistance Listing Number and Name: ALN 93.914, Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: The City controls did not result in the reporting of program income earned by subrecipients to the funding agency and not reporting the program income and related expenditures in their general ledger and on the SEFA. Contact Person Responsible for Corrective Action: Regina Greear and Keisha Pierce Anticipated completion date: July 2023 Planned Corrective Action: The $4,800 Program Income was reported on the general ledger In FY22 and included in the final FY22 SEFA but after the notification from the auditors. The city will implement a Corrective Action Plan (AFCAP) to document the Program Income requirements, track all awards with program income to help ensure proper and accurate reporting and further training on Program Income requirements.

View Audit 49776

Finding 61327 (2022-004)

Material Weakness 2022

Family Guidance Centers, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Finding Number: 2022-004 Condition: The billing procedures review process did not ensure charges to federal awards were incurred prior to billing the grantor. Planned Corrective Action: Management understands the importance of incurring costs that are charged to federal awards. Management will foll...

Finding Number: 2022-004 Condition: The billing procedures review process did not ensure charges to federal awards were incurred prior to billing the grantor. Planned Corrective Action: Management understands the importance of incurring costs that are charged to federal awards. Management will follow its existing policy to ensure that expenditures charged to grants accurately reflect the costs incurred. In addition, management will return the overage amount to the awarding agency no later than July 31, 2023. Contact person responsible for corrective action: James D. Hagestad Anticipated Completion Date: July 31, 2023

View Audit 56710 Questioned Costs: $1

Finding 61324 (2022-004)

Material Weakness 2022

Sunrise Community for Recovery and Wellness, Inc.

NC

Matching / Level of Effort / Earmarking Material Weakness

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-004 Name of contact person: Sue Polston, Executiv...

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-004 Name of contact person: Sue Polston, Executive Director Corrective Action: Management of Sunrise Community for Recovery and Wellness, Inc. will formalize and implement written policies that comply with Uniform Guidance standards and will present the policies to the Board of Directors to be approved and adopted. Proposed Completion Date: Immediately

View Audit 54391

Finding 61323 (2022-001)

Material Weakness 2022

Sunrise Community for Recovery and Wellness, Inc.

NC

Internal Control / Segregation of Duties Material Weakness Subrecipient Monitoring

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-001 Name of contact person: Sue Polston, Executiv...

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-001 Name of contact person: Sue Polston, Executive Director Corrective Action: Management of Sunrise Community for Recovery and Wellness, Inc. will continue to consider actions to further segregate incompatible job functions that will benefit the Organization. An accounting assistant has been hired and some duties will be delegated to her that will assist with segregation of incompatible job functions. In addition, review and approval processes will be formalized by documentation of review and approval. Policies and procedures will be formalized as well. Proposed Completion Date: Immediately

View Audit 54391

Finding 61321 (2022-001)

Material Weakness 2022

Missaukee County

MI

Reporting Material Weakness

March 10, 2023 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Missaukee County, Michigan?s Single Audit report for the year ended September 30, 2022, and corrective actions to be completed...

March 10, 2023 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Missaukee County, Michigan?s Single Audit report for the year ended September 30, 2022, and corrective actions to be completed. Finding: 2022-001 ? Material weakness over federal award ? Preparation of the Schedule of Expenditures of Federal Awards Auditor Description of Condition and Effect: Management provided an initial Schedule of Expenditure of Awards; however, material misstatements of federal expenditures recorded on the Schedule of Expenditures of Federal Awards were discovered during the audit process. This condition was primarily caused by the extreme infrequency of the County being required to prepare a Schedule of Expenditures of Federal Awards and the corresponding lack of established policies and procedures to produce an accurate Schedule. As a result of this condition, the County is not in compliance with the required written procedures under the Uniform Guidance. The schedule of expenditures of federal awards, would have been materially misstated if adjustments hadn?t been made. Auditor Recommendation: The County should develop and implement written procedures over the preparation of the schedule of expenditures of federal awards to be used as a reference for future year(s) subject to single audit reporting. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.

View Audit 54614

Corrective Action Plans

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