Corrective Action Plans

Finding 52083 (2022-004)

Material Weakness 2022

Hearthstone Congregate Housing Corporation

NE

Reporting Material Weakness Matching / Level of Effort / Earmarking

Agree with the finding. Management will plan accordingly to allow submittal of all required reports by the deadline, regardless of final audit reports. All required reports have been submitted through MINC.

View Audit 42977

Finding 52082 (2022-003)

Material Weakness 2022

Hearthstone Congregate Housing Corporation

NE

Internal Control / Segregation of Duties Eligibility Material Weakness

Management agrees with the finding. Additional education has been budgeted in fiscal 2023 for the project manager. We have not been able to cross train another person due to the limited number of available staff.

View Audit 42977

Finding 52071 (2022-002)

Material Weakness 2022

Town of Middlebury, Connecticut

CT

Procurement, Suspension & Debarment Material Weakness § 200.318 § 200.326

Finding 2022-002 Procurement Description of Finding The Town?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326 and purchases were made that did not follow these requirements. Statement of Concurrence or Nonconcurrence Management a...

Finding 2022-002 Procurement Description of Finding The Town?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326 and purchases were made that did not follow these requirements. Statement of Concurrence or Nonconcurrence Management agrees with this finding. Corrective Action: Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed. Name of Contact Person: Edward B. St. John (475) 473-3352 Projected Completion Date: June 30, 2023

View Audit 52978

Finding 52049 (2022-001)

Material Weakness 2022

Cedar County Memorial Hospital

MO

Allowable Costs / Cost Principles Material Weakness Reporting

FINDINGS? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to r...

FINDINGS? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to Covid-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management did not believe it was necessary to document how contracted emergency room physician costs were necessary to prepare, prevent and respond to Covid-19. Name of the contact person responsible for corrective action: Carla Gilbert, CFO. Planned completion date for corrective action plan: January 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Carla Gilbert, CFO at (417) 876-3097.

View Audit 52320

Finding 52041 (2022-003)

Material Weakness 2022

Clearfield County Career and Technology Center

PA

Reporting Material Weakness

Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the C...

Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the Coronavirus Aid, Relief and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form covering aggregate amounts spent for HEERF I, HEERF II and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2) and (a)(3) funds and checks the ?final report? box. Condition/Context: The Center posted two inaccurate reports to their website, including the Quarterly Budget and Expenditure Reporting under CARES Act Sections 18004(a)(1) Institutional Portion, 18004(a)2), and 18004(a)(3) reports covering the quarters ending December 31, 2021 and March 31, 2022. Two of the five reports tested did not comply with requirements. Effect: The Center did not provide the public with accurate and reliable data related to the 18004 (a)(3) funds. Cause: The Center did not fill out the forms correctly nor in accordance with the HEERF reporting requirements. Questioned Costs: Not applicable. Recommendation: The Center should assign an individual to monitor reporting requirements of awards to ensure the Center is in compliance. In addition, the Center will need to submit updated reports to reflect accurate presentation of the information noted previously that during the year, the Center drew down funds and subsequently reported expenses, it did not incur eligible costs for. Views of Responsible Officials: Management agrees with the finding. While the Center did not provide the public with accurate data, the Center believed it had filed the reports correctly at the time. Corrective Action Taken: Since the finding was identified during the audit, the Center plans to submit the revised reports stated above. Designated member responsible for corrective action plan: Susan Barger, Business Manager

View Audit 50836

Finding 52018 (2022-003)

Material Weakness 2022

Family Medical Center of Michigan, Inc.

MI

Material Weakness Special Tests & Provisions

Section II Government Auditing Standards Findingd 2022-003. Material Weakness and Material Noncompliance - Special Tests. FMC Comments: FMC Patient Account Department has had significant turnover in the billing department over the past two years, as well as implementation of new software. FMC hire s...

Section II Government Auditing Standards Findingd 2022-003. Material Weakness and Material Noncompliance - Special Tests. FMC Comments: FMC Patient Account Department has had significant turnover in the billing department over the past two years, as well as implementation of new software. FMC hire several Temp staff and their turnover and out due to medical issues. Many of the issues are due to improper documentation or manual error in inputting the patients slide scale in the system. Corrective Action: Family Medical will have management or assigned staff to review all the current sliding fee patient's and ensure that the center has an up to date sliding fee application for each. FMC will retrain staff at the Front Desk at each site and require them to provide obtain the proper application and d ocuments. Patient Accounts will review the current application to ensure that the current patients are being charged the proper sliding fee scale. Management will develop a training module with HR to have each staff complete and test out. FMC is working on hiring additional Staff. We expect this to be completed by February 28, 2023. Responsible Staff: Sena Jolliffi and Christine Croley.

View Audit 50312

Finding 51990 (2022-002)

Material Weakness 2022

Pioneer Regional School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance L...

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one claim in a sample of four, the Food Services Director prepared the sponsor claim reimbursement summary without a secondary, documented review to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy. Responsible Party and Timeline for Completion: Loretta Kimbrell, Immediately

View Audit 52912

Finding 51968 (2022-003)

Material Weakness 2022

Howard County Housing Commission

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their HQS inspection policies and procedures, and discuss these standards with the third party inspection company that is utilized for these inspections to ensure all inspections are performe...

2022-003 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their HQS inspection policies and procedures, and discuss these standards with the third party inspection company that is utilized for these inspections to ensure all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCHC has hired a third-party inspector to conduct all inspections. The third party is also responsible for determining rent reasonableness for agency-owned properties. The following actions have been implemented to ensure the integrity of HQS inspections: ? Established a clear communication channel and reporting format with the third-party inspection company. ? Defined the inspection scope, frequency, and criteria to meet the quality standards. ? Conduct regular audits and reviews of the inspection results and reports to ensure accuracy and constancy. The reviews will be conducted monthly by a newly created Quality Control staff member and the Director of Rental Assistance. The monitoring process will consist of a review of (1) 50058 action type 13 submissions in PIC, (2) all failed inspections, and (3) the timeliness and abatement status of the third-party vendor. ? Provide regular feedback and recommendations to the third-party inspection company to improve their quality and efficiency. An established monthly meeting is currently in place; however, additional meetings will be setup if necessary. ? Ensure that the third-party company utilizes real-time data tools to communicate with the HCHC Yardi Software. Yardi has a mobile inspection app that the third-party inspector will begin using. In addition, the Commission will evaluate the existing third-party inspection company to decide if its contract will be renewed or terminated based on performance. If the contract is terminated, the Commission will solicit for a new inspection company. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 31, 2023

View Audit 49580

Finding 51967 (2022-002)

Material Weakness 2022

Howard County Housing Commission

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-002 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that the Commission review their policies and ensure that rent reasonableness is determined and documented for all rent changes. Explanation of disagreement with audit finding: There is no disagreement with the au...

2022-002 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that the Commission review their policies and ensure that rent reasonableness is determined and documented for all rent changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rent Reasonableness is an essential requirement for the HCV program, as it ensures that the rents paid by the program participants are fair and comparable to the market rates. The following actions have been implemented to ensure rent reasonableness calculations are being made and properly applied: ? Staff uses an automated system called ?RentEllect?, that captures data of unassisted units in the Howard County market area and uses it to determine rent reasonableness. ? Staff documents the rent reasonableness determination for each program unit using clear and concise language. The documentation includes the source of information, the comparison units, the method of calculation, and the final rent decision. The documentation is maintained electronically and is attached to the tenant file in HCHC?s Yardi Database. The HCHC uses Yardi Software to manage all HCV program transactions. ? The HCV department trained staff on the rent reasonableness process and procedures and provided appropriate tools, including ?RentEllect,? to ensure accurate data. ? Supervisory staff will review the rent reasonableness determinations periodically and update the procedures as needed, especially when there are changes in the Fair Market Rents (FMRs), the rent to the owner, or the unit condition. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 1, 2023

View Audit 49580

Finding 51959 (2022-007)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2022-007 Condition: The Seminary did not maintain appropriate documentation to substantiate the allowable charges on the students ledger account to identity whether credit balances were created and required additional documentation from the student to hold the credit balance. Planned...

Finding Number: 2022-007 Condition: The Seminary did not maintain appropriate documentation to substantiate the allowable charges on the students ledger account to identity whether credit balances were created and required additional documentation from the student to hold the credit balance. Planned Corrective Action: The Seminary will no longer be holding any credit balances for students. Any Title IV aid that is disbursed for 23-24 and creates a credit balance will be refunded to the student within 14 days of disbursement. Contact person responsible for corrective action: Vu Huynh Anticipated Completion Date: 07/31/2023

View Audit 41785

Finding 51956 (2022-003)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness

Finding Number: 2022-003 Condition: Of the 16 students who received disbursements selected for testing, the Seminary did not notify 11 students or parents, as applicable, that received direct federal loans within the required 30 days. Planned Corrective Action: Financial Aid Director has already set...

Finding Number: 2022-003 Condition: Of the 16 students who received disbursements selected for testing, the Seminary did not notify 11 students or parents, as applicable, that received direct federal loans within the required 30 days. Planned Corrective Action: Financial Aid Director has already set up a disbursement notification email to be sent out of the new financial aid management system (JFA). Shortly after Title IV disbursements are made, the Director will send out the disbursement notification to any group of students who have had aid disbursed. Each time a disbursement is made, these notifications will be sent to the necessary students. These notifications will be documented in each students? records. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 07/31/2024 (to be completed throughout 23-24 academic year)

View Audit 41785

Finding 51955 (2022-002)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

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

Finding Number: 2022-002 Condition: During our review of internal controls and testing procedures, it was noted that no reconciliations could be provided. In addition, the Seminary does not have a quality...

Finding Number: 2022-002 Condition: During our review of internal controls and testing procedures, it was noted that no reconciliations could be provided. In addition, the Seminary does not have a quality assurance system in place. Planned Corrective Action: The Financial Aid Director will implement an efficient procedure for monthly reconciliation using the new JFA system and COD. First disbursement for 23-24 is planned for September, so beginning October 1, 2023, a new, efficient process will occur at the beginning of each month to reconcile federal funds. Financial Aid will maintain copies of data to support the monthly reconciliation. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 07/31/2024 (to be completed throughout 23-24 academic year)

View Audit 41785

Finding 51953 (2022-005)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Procurement, Suspension & Debarment Student Financial Aid Material Weakness

Finding Number: 2022-005 Condition: The Seminary was unable to support that required records were retained for outstanding Perkins loans. Planned Corrective Action: Garrett has finalized the closeout of the Perkins Loan program (except for the audit final step, which is to be conducted as part of th...

Finding Number: 2022-005 Condition: The Seminary was unable to support that required records were retained for outstanding Perkins loans. Planned Corrective Action: Garrett has finalized the closeout of the Perkins Loan program (except for the audit final step, which is to be conducted as part of the 2022 audit. The Seminary has purchased the loans that were not accepted by the Department of Education. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 08/25/2023

View Audit 41785

Finding 51952 (2022-008)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2022-008 Condition: The Seminary did not have the appropriate procedures and controls in place to file an accurate and timely Fiscal Operations Report and Application to Participate ("FISAP"). Planned Corrective Action: Financial Aid Director plans to have the FISAP completed and sub...

Finding Number: 2022-008 Condition: The Seminary did not have the appropriate procedures and controls in place to file an accurate and timely Fiscal Operations Report and Application to Participate ("FISAP"). Planned Corrective Action: Financial Aid Director plans to have the FISAP completed and submitted by the required deadline of September 29th, 2023. The Seminary will implement an independent second review of the FISAP, where the supporting records will be included. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 09/29/2023

View Audit 41785

Finding 51951 (2022-006)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Finding Number: 2022-006 Condition: The Seminary did not have controls in place to identify and document the students who have withdrawn and the applicability of performing a return of Title IV funds. Planned Corrective Action: Financial Aid Director has created a spreadsheet to document detailed st...

Finding Number: 2022-006 Condition: The Seminary did not have controls in place to identify and document the students who have withdrawn and the applicability of performing a return of Title IV funds. Planned Corrective Action: Financial Aid Director has created a spreadsheet to document detailed student information for withdrawals to include withdrawal date, whether federal funds were received, date R2T4 was calculated, if/how much unearned aid was returned, date processed, and any helpful notes for each student. Registrar will continue to email Financial Aid with any withdrawal details. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 07/31/2024 (to be completed throughout 23-24 academic year)

View Audit 41785

Finding 51939 (2022-001)

Material Weakness 2022

Crosspurpose

CO

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.413

Finding: 2022-001 Material Weakness in Internal Control over Financial Reporting and Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: During our testing, we noted reimbursement requests were ...

Finding: 2022-001 Material Weakness in Internal Control over Financial Reporting and Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: During our testing, we noted reimbursement requests were prepared using grant budgets rather than direct costs incurred. Management was unable to determine direct costs related to general and payroll disbursements. As a result, proper revenue recognition could not be determined for financial reporting purposes. Corrective Action Plan: The Organization will use the jobs and classes functions within their accounting software to track expenses related to grants. The Organization hired a Grant Coordinator to oversee the review, tracking, and reporting for all grants. The Organization will train and work with all applicable staff to create timesheets for grants requiring such documentation. The Organization will prepare a Schedule of Expenditures of Federal Awards (SEFA) which will be used in conjunction with the accounting software to track grant costs.

View Audit 45317

Finding 51883 (2022-001)

Significant Deficiency 2022

Kittitas Reclamation District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.318 § 200.320

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the D...

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District?s internal Controls were inadequate for ensuring it complied with federal procurement requirements. Name, address, and telephone of District contact person: Stacy Berg PO Box 276 Ellensburg, WA 98926 (509)925-6158 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Upon receiving the guidance on the current audit, the District would like to move forward by reviewing the procurement policy and making any necessary changes while working under the guidance of the SAO Procurement Specialist to ensure that an updated procurement policy continues to meet the needs of the District and the federal guidelines for federal funding. Anticipated date to complete the corrective action: September 30, 2023

View Audit 47110

Finding 51866 (2022-002)

Material Weakness 2022

American Jewish University

CA

Questioned Costs Student Financial Aid Special Tests & Provisions

FINDING 2022-002 ? Special Tests and Provisions ? Borrower Data Transmission and Reconciliation: Condition/context: The University did not have effective internal control in place that would provide reasonable assurance that the University complied with federal regulations, and the University did no...

FINDING 2022-002 ? Special Tests and Provisions ? Borrower Data Transmission and Reconciliation: Condition/context: The University did not have effective internal control in place that would provide reasonable assurance that the University complied with federal regulations, and the University did not complete reconciliations for all of 2022 except March 2022. Cause: Management did not have an established policy and procedure for borrower data transmission and reconciliation. Further, the process was not completed in the noted months due to turnover in the position responsible for performing the monthly reconciliation. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership will ensure monthly loan reconciliations are performed on time and approved by the CFO. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164 Questioned Costs: $1

Finding 51829 (2022-001)

Material Weakness 2022

Monroe-Gregg School District

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initi...

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initial each progress and final grant report before submitting in order to ensure accuracy. Anticipated Completion Date: March 13, 2023

View Audit 47093

Finding 51734 (2022-005)

Material Weakness 2022

Genesee County, Michigan

MI

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2022-005 Condition: The County did not file the required FFATA reports for HSC and HSI subrecipients. Planned Corrective Action: The County staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed t...

Finding Number: 2022-005 Condition: The County did not file the required FFATA reports for HSC and HSI subrecipients. Planned Corrective Action: The County staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year. Contact person responsible for corrective action: Chrystal Simpson, CFO Anticipated Completion Date: 6/30/2023

View Audit 40786

Finding 51728 (2022-003)

Material Weakness 2022

Genesee County, Michigan

MI

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-003 Condition: During allowability testing, we identified one participant that received a payment that was more than what was supported. Planned Corrective Action: The cover sheet for the payment to participant had a typo which resulted in the amount paid to the recipient to dif...

Finding Number: 2022-003 Condition: During allowability testing, we identified one participant that received a payment that was more than what was supported. Planned Corrective Action: The cover sheet for the payment to participant had a typo which resulted in the amount paid to the recipient to differ from the supporting documentation. There will be a thorough review moving forward to ensure that cover sheets for payment processing agree to the supporting documentation included with the request. Contact person responsible for corrective action: Stephanie Howard, GCCARD Executive Director Anticipated Completion Date: 10/01/2022

View Audit 40786 Questioned Costs: $1

Finding 51725 (2022-001)

Material Weakness 2022

Genesee County, Michigan

MI

Procurement, Suspension & Debarment Material Weakness

Finding Number: 2022-001 Condition: We noted during testing that the County had no procedure in place to verify contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Planned Corrective Action: The County st...

Finding Number: 2022-001 Condition: We noted during testing that the County had no procedure in place to verify contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Planned Corrective Action: The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed. Contact person responsible for corrective action: Chrystal Simpson, CFO Anticipated Completion Date: 6/20/2023

View Audit 40786

Finding 51724 (2022-004)

Material Weakness 2022

Genesee County, Michigan

MI

Cash Management Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-004 Condition: We noted during testing that one draw request was made prior to the expenditures being incurred. Planned Corrective Action: The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff...

Finding Number: 2022-004 Condition: We noted during testing that one draw request was made prior to the expenditures being incurred. Planned Corrective Action: The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred. Contact person responsible for corrective action: Chrystal Simpson, CFO Anticipated Completion Date: 10/01/2022

View Audit 40786

Finding 51723 (2022-002)

Material Weakness 2022

Genesee County, Michigan

MI

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding Number: 2022-002 Condition: We noted during testing that initial eligibility review and approval was not completed and on file for one out of 40 individuals that received a food distribution. Planned Corrective Action: GCCARD?s intake and office staff have been fully trained on the rules and...

Finding Number: 2022-002 Condition: We noted during testing that initial eligibility review and approval was not completed and on file for one out of 40 individuals that received a food distribution. Planned Corrective Action: GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation. Contact person responsible for corrective action: Stephanie Howard, GCCARD Executive Director Anticipated Completion Date: 10/01/2022

View Audit 40786 Questioned Costs: $1

Finding 51715 (2022-007)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has develo...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has developed the following process to correct for the lack of evidence for review or approval for reports that are submitted: Staff responsible for preparing the report in IDIS and management responsible for review for accuracy and completeness will both sign appropriate documentation detail (PR 5 and PR 7, draw spread sheets, draw vouchers) supporting the Cash on Hand Report and the IDIS report. CDBG staff has consulted with HUD CPD staff for additional training on how to complete the PR 26 report. The training assisted staff in filing two (2) past due reports and resulted in changes to the reporting process utilized by staff. Performance Reporting: Management will address the performance reporting weaknesses by taking the following steps: The assistant director of community development will document the segregation of duties for the completion and submittal of the CAPER before submission to HUD. Documentation will consist of a clear and understandable workflow on City workpapers, and final submissions, evidenced by signature (ink or digital stamp), email string other generally acceptable audit trail. Additionally, as part of continuing education, CDBG staff participated in a workshop organized by our CDBG consultant this past June, 2023 to better understand the Section 3 reporting requirements. Special Reporting for Federal Funding Accountability and Transparency Act (FFATA): Management will address the weaknesses identified in Special Reporting for Federal Funding Accountability and Transparency (FFATA) by taking the following actions: Management will review and strengthen the current process in place for identification and timely submission of projects that qualify for FFATA reporting. Completed reports will show evidence of segregation of duty for completion, and review and approval. Anticipated Completion Date: August 31, 2023

View Audit 48532

Corrective Action Plans

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