Corrective Action Plans

Finding 499793 (2023-003)

Material Weakness 2023

Town of Upland

IN

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed and Unallowed. Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-74...

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed and Unallowed. Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Although the funds were transferred to utilities and not paid directly from ARPA Funds, the funds were used to make necessary investments in utility infrastructure during 2023. We have been fully informed of the guidelines for the use of the ARPA funds since this transfer occurred and will use the remaining funds according to the ARPA guidelines. The Clerk-Treasurer has contacted the Department of the Treasury to get guidance on what can be done to rectify our misuse of the funds. Anticipated Completion Date: Unknown- When a resolution is reached with the Federal Government.

View Audit 322658 Questioned Costs: $1

Finding 499777 (2023-001)

Material Weakness 2023

Columbus Neighborhood Health Center, Inc. Dba Primaryone Health

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Columbus Neighborhood Health Center, Inc. dba PrimaryOne Health Corrective Action Plan Year Ended December 31, 2023 Contact Information: Charleta B. Tavares, Chief Executive Officer 614. 859. 1946 ctavares@primaryonehealth.org Audit period: January 1, 2023 – December 31, 2023 Finding 2023-001 –...

Columbus Neighborhood Health Center, Inc. dba PrimaryOne Health Corrective Action Plan Year Ended December 31, 2023 Contact Information: Charleta B. Tavares, Chief Executive Officer 614. 859. 1946 ctavares@primaryonehealth.org Audit period: January 1, 2023 – December 31, 2023 Finding 2023-001 – Allowable Costs (Time and Effort) Recommendation: Management should establish policies and procedures that are consistent with the Uniform Guidance administrative requirements with regards to compensation and allowable costs which includes ensuring time and effort charges are based on records that accurately reflect the work performed. Action planned/take in response to finding: 1. Implementation of Time and Effort Reporting System: The organization has begun to establish and implement a robust time and effort reporting system in compliance with 2 CFR 200.430. This system will: a. Accurately reflect the distribution of employee time across different federal grants. b. Track employee hours worked, allocate wages based on grant activities, and ensure the proper alignment of salaries to the work performed. c. Provide documentation supporting time allocation between different federal and non-federal activities. 2. Training for Payroll and Grants Management Staff: All payroll, human resources, and finance staff will undergo mandatory training on: a. Time and effort reporting requirements under federal guidelines. b. The correct procedures for allocating wages to federal grants, including compliance with Uniform Guidance (2 CFR 200). 3. Updating Policies and Procedures: The organization will update internal policies to reflect compliance with the Uniform Guidance, particularly regarding payroll documentation and time and effort allocation. This will include: a. Establishing written procedures on tracking employee work hours and effort reporting. b. Implementing monthly or quarterly reviews to ensure payroll costs are appropriately charged to federal awards. 4. Periodic Internal Audits: The organization will conduct periodic internal audits to ensure continued compliance with federal requirements, especially as it relates to payroll and time tracking. Any discrepancies will be promptly corrected to avoid future findings. Planned completion date for corrective action plan: December 31, 2024

View Audit 322621 Questioned Costs: $1

Finding 499763 (2023-002)

Material Weakness 2023

Village Center for Care

NY

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

Audit Finding Number: 2023-002 Responsible Person: Carrie Smith, AVP of Regulatory Response to Findings: The Accounting Team performed an internal review and agrees with the Uniform Guidance audit findings. An adjustment was recorded as of 12/31/2023. In addition, the finding was communicated to the...

Audit Finding Number: 2023-002 Responsible Person: Carrie Smith, AVP of Regulatory Response to Findings: The Accounting Team performed an internal review and agrees with the Uniform Guidance audit findings. An adjustment was recorded as of 12/31/2023. In addition, the finding was communicated to the State auditors. Corrective Action to be Taken: 1. VillageCare will continue to utilize project ID when recording grants revenue and grants expenses. 2. Only appropriate, non-duplicative, and verified invoices will be submitted by the Accounts Payable Department for reimbursement. The AVP of Regulatory will receive and review all invoices from AP prior to submission to the funding source. 3. For material reimbursement, the Procurement Department will ensure the goods are received. 4. The Accounting Team will maintain all potential reimbursement schedules and cross check against current and past grants to ensure no prior approved expenditures are resubmitted for reimbursement. 5. The Director of Accounting and Finance and/or Controller will only approve grants receivable accrual based on allowable, confirmed, and validated invoices. Completion Date or Anticipated Completion Date of the Action to be Taken: September 1, 2024.

View Audit 322588 Questioned Costs: $1

Finding 499739 (2023-003)

Significant Deficiency 2023

Five Towns Community Center INC

NY

Questioned Costs Allowable Costs / Cost Principles

FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.

View Audit 322561 Questioned Costs: $1

Finding 499696 (2023-007)

Material Weakness 2023

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Subrecipient Monitoring Cash Management § 200.344

Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowabilit...

Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowability, requirements for documentation, and review of charges prior to requests. In addition, Grants Accounting has initiated monthly meetings with grantors to closely monitor grant spenddown, address any processing issues, and ensure proper cut-off. These meetings will be instrumental in tracking progress and oversight in our grant management process. Name of Responsible Individual(s): Jason Brenier, Shelly Courtois, and Judy Bokhari Anticipated Completion Date: April 2024

View Audit 322528 Questioned Costs: $1

Finding 499684 (2023-006)

Material Weakness 2023

St. Vincent De Paul Village, Inc.

CA

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

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management and Tenant Services team will perform a thorough review of all tenant files, a task executed in...

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management and Tenant Services team will perform a thorough review of all tenant files, a task executed in partnership with landlords and property management companies. Perform internal compliance checks with sub-recipients by FJV compliance staff on a quarterly basis. Finally, develop additional oversight procedures for accounting and documentation of tenant rents to guarantee accuracy within our accounting general ledgers. Name of Responsible Individual(s): Jason Brenier, Maria Rafanan, Jesse Casement, Christina Madriles, Ann Wieczorek, and Judy Bokhari Anticipated Completion Date: December 2024

View Audit 322528 Questioned Costs: $1

Finding 499644 (2023-003)

Significant Deficiency 2023

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: October 2024 – immediate term and December 2025 - software implementation.

View Audit 322528 Questioned Costs: $1

Finding 499638 (2023-002)

Material Weakness 2023

Urban Redevelopment Authority of Pittsburgh

PA

Questioned Costs Procurement, Suspension & Debarment

Finding 2023-002: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Requirements U.S. Department of Treasury, Passes through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development-Assistance Listing Number 21.027 Condi...

Finding 2023-002: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Requirements U.S. Department of Treasury, Passes through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development-Assistance Listing Number 21.027 Condition: During 2023, the URA did not follow the internal control procedures to ensure all covered contracts and subawards were not conducted with entities that are suspended and debarred. The URA's current process is supposed to ensure that all contracts, agreements and grants include a clause or condition that the entity is not suspended or debarred. We reviewed samples of covered transactions and noted that 17 out of 20 transactions did not have the suspension and debarment clause within the agreement. In conjunction with the audit, we reviewed the System for Award management (SAM) Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Action: The URA will add suspension and debarment back to all agreements. For the agreements that have been administered, the URA will review SAM.gov to ensure the client is not in the system.

View Audit 322520 Questioned Costs: $1

Finding 499629 (2023-002)

Material Weakness 2023

Hamilton County Economic Development Corporation

IN

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

Condition: During our testing of federal expenditures, we noted that certain expenses were submitted twice for reimbursement. Response: The Organizations’ Board and Chief Executive Officer (CEO) and key HCEDC Staff recognize the need to further refine internal controls. Management recognized one ins...

Condition: During our testing of federal expenditures, we noted that certain expenses were submitted twice for reimbursement. Response: The Organizations’ Board and Chief Executive Officer (CEO) and key HCEDC Staff recognize the need to further refine internal controls. Management recognized one instance in which duplicate reimbursement occurred. The duplication was reported to the funding agency (Indiana Department of Education) upon discovery and reconciled in order to place grant expenditures in good standing. Corrective Actions Taken: HCEDC staff has been working with CliftonLarsonAllen since March 2024 to design and implement new controls to prevent these types of errors occurring in the future. HCEDC is also onboarding a Grants Management Software to provide additional tracking and reporting transparency for funders and audit purposes. Timeline for Implementation: • Grant Management Software – October 2024 • CliftonLarsonAllen LLP engaged – March 2024

View Audit 322512 Questioned Costs: $1

Finding 499610 (2023-001)

Significant Deficiency 2023

Hazel Dell Non Profit Housing

WA

Questioned Costs Eligibility HUD Housing Programs

Name of Auditee: Hazel Dell Non-Profit Housing FHA Auditee Identification Number: 126-EE027 Period Covered by the Audit: Year ended December 31, 2023 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2023-001: 1. Statement of...

Name of Auditee: Hazel Dell Non-Profit Housing FHA Auditee Identification Number: 126-EE027 Period Covered by the Audit: Year ended December 31, 2023 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2023-001: 1. Statement of Condition: Four of the tenant file selected for review were charged with rental rates higher than the HAP contract. 2. Cause: Property manager error on contract rate input. 3. Actions Taken on the Finding: Property manager will be bringing the rent roll and voucher submission process to the centralized Compliance team. This team member will run the rent rolls, comparing them to the current rent schedules on file. Once this first approval is completed, the rent rolls will be sent to onsite property managers for approval.

View Audit 322465 Questioned Costs: $1

Finding 499571 (2023-004)

Significant Deficiency 2023

Housing Authority of Kansas City, Missouri

MO

Questioned Costs Special Tests & Provisions Significant Deficiency

Response to Finding 2023-004 The Authority generally concurs with the auditor’s findings and recommendations regarding the handling of HQS deficiencies. To address this, the Authority will implement a more rigorous process to ensure timely correction of deficiencies and adherence to abatement proced...

Response to Finding 2023-004 The Authority generally concurs with the auditor’s findings and recommendations regarding the handling of HQS deficiencies. To address this, the Authority will implement a more rigorous process to ensure timely correction of deficiencies and adherence to abatement procedures. 1. Enhanced Correction Process: • Effective October 2024, the Authority will introduce stricter timelines and automated reminders for staff to manage I IQS deficiencies. • Tf a deficiency is not corrected within the timeframe specified in the HAKC HCV Admin Plan, it will automatically escalate to the HCV Inspection Manager and Supervisor for immediate action. • Immediate actions include placing the unit on hold in the Elite system, issuing a notice to the landlord and participant, and sending an email to the Specialist to issue a voucher for the participant to move, if necessary. • A formal letter will be sent to both the landlord and tenant notifying them of the identified deficiencies, along with a set timeframe of 30 days for the repairs to be completed. A re-inspection date will be scheduled to verify that repairs have been made. 2. Abatement Process: • If repairs are not made by the set re-inspection date, an abatement letter will be sent to both the landlord and tenant, notifying them that HAP payments will cease on the first day of the following month, providing a minimum of 30 days' notice. • At this time, a letter will also be sent to the tenant notifying them that a voucher will be issued to allow them to move to a more suitable unit. 3. Termination of HAP Contract: • If repairs are still not completed by the end of the 30-day abatement period, the HAP contract will be terminated along with the HAP payment. A termination of HAP letter will be sent to the landlord and tenant for the current unit. 4. Documentation and Review Process: • The Inspection Department will maintain a weekly abatement spreadsheet documenting the reason for abatement, the start and end dates of the abatement, and any associated inspection reports. • This spreadsheet, along with the abated inspection documentation, will be reviewed at the beginning and end of each month before closeout to ensure that the abatement process is properly initiated and managed. Name of the contact person responsible for corrective action: Deputy Executive Director LaMonyka French Completion Date: December 2024 If the Department of Housing and Urban Development has questions regarding this plan, please call LaMonyka French, Deputy, Executive Director at (816) 968-4100.

View Audit 322424 Questioned Costs: $1

Finding 499559 (2023-001)

Significant Deficiency 2023

Nonprofit Finance Fund and Affiliate

NY

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.430

Planned Corrective Action: NFF revised current year SEFA for expenses which did not meet the compliance requirement. In addition, management implemented review control whereby the expenditures will be reviewed to ensure compliance with federal agency requirements. Beginning in August 2024, NFF wil...

Planned Corrective Action: NFF revised current year SEFA for expenses which did not meet the compliance requirement. In addition, management implemented review control whereby the expenditures will be reviewed to ensure compliance with federal agency requirements. Beginning in August 2024, NFF will update its time and effort management and review of employees who perform work related to federal grants. This includes circulating a tracking spreadsheet monthly to relevant staff to certify their time and effort spent on eligible activities allowable for grant expenditure relative to their overall work performed, which will be used for salary and benefit allocations. The Finance team will circulate the spreadsheet first to relevant staff members for certification, and then department heads for management review and approval. For department head time and effort review and approval, the executive suite will review and approve. The spreadsheet and approvals will be saved as back up for the allocations each month.

View Audit 322416 Questioned Costs: $1

Finding 499540 (2023-003)

Significant Deficiency 2023

Tongue River Valley Joint Powers Board

WY

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency § 200.326

2023-003 Uniform Guidance Written Policies and Procedures Significant Deficiency in Internal Control and Compliance According to the USDA-RD, the Tongue River Valley Joint Powers Board/The Tongue River Gas distribution project is exempt from being compliant with the Davis Bacon Labor Laws. Therefore...

2023-003 Uniform Guidance Written Policies and Procedures Significant Deficiency in Internal Control and Compliance According to the USDA-RD, the Tongue River Valley Joint Powers Board/The Tongue River Gas distribution project is exempt from being compliant with the Davis Bacon Labor Laws. Therefore, the Board believes this finding is not applicable. The bidding and bonding process for the construction of the Natural Gas Distribution system complied with all Federal Regulations. The current activities are funded by user fee which are in part used to make loan payments.

View Audit 322395 Questioned Costs: $1

Finding 499531 (2023-012)

Material Weakness 2023

Hennepin County Minnesota

MN

Questioned Costs Procurement, Suspension & Debarment

Subject: Hennepin County’s 2023 Corrective Action Plan Finding# 2023-012 Procurement Program: Congressional Directives (ALN 93.493) Type of Finding: Material Weakness in Internal Control over Compliance; Material Noncompliance Finding Condition: The county hospital does not have effective int...

Subject: Hennepin County’s 2023 Corrective Action Plan Finding# 2023-012 Procurement Program: Congressional Directives (ALN 93.493) Type of Finding: Material Weakness in Internal Control over Compliance; Material Noncompliance Finding Condition: The county hospital does not have effective internal controls over the procurement requirement of the Congressional Directives program, which resulted in two instances of noncompliance. During our testing we noted: Small Purchases: In our sample of six small purchases we found the following exceptions for five of the selections: • The county hospital purchased lab equipment with a total cost of $118,000 but did not seek more than a single quote when two distributors were available, which resulted in noncompliance with the procurement requirements. The price of the equipment is set by the manufacturer. The county hospital cited sole source as the procurement method but the circumstances cited by the county hospital , an established relationship with the vendor, did not meet one of the allowable criteria under the regulations. The county hospital was unable to provide support that it maintained records documenting the history of the procurement. • The county hospital obtained architectural services with a total cost of $31,259 using noncompetitive negotiation but none of the criteria allowing for noncompetitive procurements were met, which resulted in noncompliance with the procurement requirements. The county hospital was unable to provide support that it maintained records documenting the history of the procurement, including the selection of the architect for this procurement or the initial selection. • The county hospital obtained fluid management equipment with a total cost of $39,756 but did not maintain documentation of the history of the procurement decision, including the decision to use the pricing available through a Group Purchasing Organization. • The county hospital purchased infant care equipment with a total cost of $83,676 but did not maintain documentation of the history of the procurement decision, including the decision to use the pricing available through a Group Purchasing Organization. • The county hospital purchased imaging equipment with a total cost of $170,370 but did not maintain documentation of the history of the procurement decision, including the decision to use the pricing available through a Group Purchasing Organization. Formal Methods: In our sample of two procurements requiring formal methods we found the following exceptions: • The county hospital purchased infant care equipment with a total cost of $345,923 by seeking quotes from two different vendors, but based on the size of the procurement the county hospital should have utilized one of the formal procurement methods such as sealed bids or competitive proposals. The county hospital later decided to use the pricing available through a Group Purchasing Organization but was unable to provide support that it maintained records documenting the history of the procurement. • The county hospital selected ultrasound equipment with a total cost of $600,000 by seeking product demonstrations from three different vendors. The county hospital did not maintain records to demonstrate that the responses were the result of public solicitation. The county hospital was unable to provide documentation to support that it maintained records documenting the history of the procurement, including a cost/price analysis and decision to use a contract through a Group Purchasing Organization. During 2023 the county hospital did not have written procurement policies that conformed to the requirements of the Uniform Guidance, including the requirement to maintain records of the history of the procurement. State law specifically exempts the county hospital from the State's own laws related to local government procurement, but this has not been replaced by local laws or policies and procedures specific to procurement. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin Healthcare System, Inc. (HHS) implemented procedures in its Peoplesoft system to document sole source or competitive pricing prior to vendor approval. The process will be reviewed with all new grants with the individuals involved in the grants. Additionally, Hennepin Healthcare System, Inc. implemented policies around federal procurement procedures, which was posted online to the policy communication and storage site for employees. Hennepin County Employee Responsible for the CAP: Mark Willmert Planned Completion Date for CAP: December 31, 2024

View Audit 322389 Questioned Costs: $1

Finding 499514 (2023-002)

Significant Deficiency 2023

Hispanic-American Institute Inc.

NM

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

View of Responsible Official: We have undertaken additional training and review of regulations in this area to assure compliance. Finding resolved timeline: December 1, 2024. Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President and program Authoriz...

View of Responsible Official: We have undertaken additional training and review of regulations in this area to assure compliance. Finding resolved timeline: December 1, 2024. Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President and program Authorized Representative

View Audit 322381 Questioned Costs: $1

Finding 499493 (2023-004)

Significant Deficiency 2023

The Young Men's Christian Association of Metropolitan Denver

CO

Questioned Costs Allowable Costs / Cost Principles

Controls over Payroll charged to Federal Awards Condition: The YMCA is responsible for ensuring that support for all federal expenditures including payroll charged to federal grants is properly maintained. Criteria: Internal controls need to be sufficient to ensure that support for federal expend...

Controls over Payroll charged to Federal Awards Condition: The YMCA is responsible for ensuring that support for all federal expenditures including payroll charged to federal grants is properly maintained. Criteria: Internal controls need to be sufficient to ensure that support for federal expenditures is available, including payroll records that agree to amounts charged to federal grants. Cause: The YMCA experienced turnover in the accounting department and the CFO position. Records were not maintained to support payroll costs charged to federal grants. Effect: When adequate support is not obtained and used to support the amount charged to the federal program or support by an after-the-fact review, there is a risk that unsupported or inaccurate costs are being charged to the federal program. Recommendation: We recommend proper control activities should be implemented to allow for a consistent, accurate, and allowable method to support distribution of personnel charges to federal programs. If management elects to continue to allocate personnel charged based on a budget estimate, the after-the-fact review should be properly documented. Views of Responsible Officials and Planned Corrective Action: The CFO, along with the financial team will implement a process to perform timely review of salary expense charged to federal awards, and retain records by pay period as support for expenditures charged to federal awards.

View Audit 322351 Questioned Costs: $1

Finding 499491 (2023-003)

Significant Deficiency 2023

The Young Men's Christian Association of Metropolitan Denver

CO

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Controls over Allowable Costs Condition: The YMCA is responsible for ensuring that support for all federal expenditures is properly maintained. Criteria: Internal controls need to be sufficient to ensure that support for federal expenditures is available, including receipts that agree to amounts ...

Controls over Allowable Costs Condition: The YMCA is responsible for ensuring that support for all federal expenditures is properly maintained. Criteria: Internal controls need to be sufficient to ensure that support for federal expenditures is available, including receipts that agree to amounts charged to federal grants. Cause: The YMCA experienced turnover in the accounting department and the CFO position. Receipts including purpose were not available for all expenditures charged to the federal grant. Effect: Proper documentation was not available for the audit. Recommendation: We recommend the YMCA institute an internal policy that requires expenditures related to federal awards be retained, including purpose, receipts/invoices, coding, and review of approval. Views of Responsible Officials and Planned Corrective Action: The CFO, along with the financial team will review federal awards and expenses charged to federal programs to ensure amounts are coded in the appropriate manner. The CFO and financial team will ensure that support is retained and available for all expenses charged to federal programs.

View Audit 322351 Questioned Costs: $1

Finding 499469 (2023-001)

Material Weakness 2023

Panthera Corporation

NY

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.405

Over the past year, we have made significant improvements, reducing the occurrence of these findings compared to 2022. To continue to improve on and address this, we implemented a new HR solution, Rippling, in 2024, which will ensure all future agreements and rate changes are properly tracked and do...

Over the past year, we have made significant improvements, reducing the occurrence of these findings compared to 2022. To continue to improve on and address this, we implemented a new HR solution, Rippling, in 2024, which will ensure all future agreements and rate changes are properly tracked and documented. This system will enhance our document retention process and ensure compliance with federal regulations moving forward.

View Audit 322306 Questioned Costs: $1

Finding 499466 (2023-002)

Material Weakness 2023

City of Terre Haute

IN

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.308 § 200.403

FINDING 2023-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Period of Performance Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Jessica Thome, Controller Contact Phone Number and Email Address: (812) 244-2360 and J...

FINDING 2023-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Period of Performance Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Jessica Thome, Controller Contact Phone Number and Email Address: (812) 244-2360 and Jessica.thome@terrehaute.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Controller will review any previously entered contracts that are paid from our federal grants including ARP to ensure we are in compliance. Anticipated Completion Date: October 2024

View Audit 322305 Questioned Costs: $1

Finding 499425 (2023-009)

Material Weakness 2023

County of Allegheny, Pennsylvania

PA

Questioned Costs Reporting

While ACHD reported the expense in the correct time frame on the Federal Financial Report under obligated funds, the invoice was not received from the organization in a timely manner to initiate payment expeditiously. Financial analysts and program staff repeatedly requested invoices from the organi...

While ACHD reported the expense in the correct time frame on the Federal Financial Report under obligated funds, the invoice was not received from the organization in a timely manner to initiate payment expeditiously. Financial analysts and program staff repeatedly requested invoices from the organization throughout the grant period with not luck. The ACHD has ceased to include entity in future grant funded operations due to issues as it relates to timely completion of deliverables and invoicing difficulties.

View Audit 322276 Questioned Costs: $1

Finding 499419 (2023-004)

Material Weakness 2023

County of Allegheny, Pennsylvania

PA

Questioned Costs Allowable Costs / Cost Principles § 200.405

ACED will process cross charges timely to ensure the correct funding source is charged. Because it would be impossible to accrue cross-charges for the very last pay period, before the next year, ACED will establish a process to drawdown cross-charges for each pay period in the month of December.

View Audit 322276 Questioned Costs: $1

Finding 499415 (2023-002)

Material Weakness 2023

County of Allegheny, Pennsylvania

PA

Questioned Costs HUD Housing Programs Reporting

We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by ...

We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one ﬁnal report at the end of each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program’s match is short of the 25% requirement, the overall CoC is responsible for the full match so additional DHS admin costs are used to represent the additional match needed. For our FY22-23 annual report to HUD, we submitted 30.47% in match for the overall funding. This amount did not include any additional HMIS (data system) costs, Allegheny Link (our coordinated entry system) costs or additional DHS admin costs. With these additional eligible activities, our matching amount could have been over 50%. Therefore, even if some identiﬁed items were considered ineligible our match would not be in jeopardy since we have a lot of eligible costs that DHS covers that would be considered match.

View Audit 322276 Questioned Costs: $1

Finding 499399 (2023-003)

Material Weakness 2023

Sullivan County

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303 § 200.403

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Allowable Costs/Cost Principles Summary of Finding: The County Council did not have an Allowable Cost policy in place during the audit period and supporting contracts for agreements with recipients of th...

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Allowable Costs/Cost Principles Summary of Finding: The County Council did not have an Allowable Cost policy in place during the audit period and supporting contracts for agreements with recipients of the grant funds could not be provided for the audit. Contact Person Responsible for Corrective Action: Amy Scarbrough Contact Phone Number and Email Address: 812-268-4491 ascarbrough@sullivancounty.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: We concur with the finding. The County will adopt an allowable cost policy and the County Auditor will review all supporting documentation with claims to ensure that proper contracts or interlocal agreements are included with the claims for of the grant. Anticipated Completion Date: October, 2024

View Audit 322251 Questioned Costs: $1

Finding 499386 (2023-001)

Material Weakness 2023

The Atlanta Botanical Garden, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles

The Garden is in the process of implementing procedures around time and effort reporting with federal grants. The new process will include a formal written policy for time and effort reporting across all federal grants that will provide the required documentation that federal funds were charged onl...

The Garden is in the process of implementing procedures around time and effort reporting with federal grants. The new process will include a formal written policy for time and effort reporting across all federal grants that will provide the required documentation that federal funds were charged only for time actually worked. The Garden will be implementing a time and effort certification process that will be completed on a quarterly basis. It will be included in the Garden’s documented policies and procedures and will be completed for all employees charging time to federal grants The certifications will be signed by the employee and the employee’s supervisor.

View Audit 322245 Questioned Costs: $1

Finding 499383 (2023-001)

Material Weakness 2023

City of Pittsburgh

PA

Questioned Costs Subrecipient Monitoring Reporting

Finding 2023-001: Reporting - Federal Funding Accountability and Transparency Act Program Name: COVID-19 Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants and Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants (CDBG), AL Number: 14.218 ...

Finding 2023-001: Reporting - Federal Funding Accountability and Transparency Act Program Name: COVID-19 Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants and Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants (CDBG), AL Number: 14.218 (Grant No. MC420103) Criteria of Specific Requirement: Federal Funding Accountability and Transparency Act (FFATA) (as codified in 2 CFR parts 170) requires direct recipients of grants and cooperative agreements to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the end of the month following the month in which the obligation was made. Condition: The City's did not comply with FFATA reporting requirements. Questioned Costs: None Cause: The Department responsible for this grant did not complete the reports as required under FFATA. Effect: The City was not in compliance with reporting requirements under FFATA. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: The City should implement procedures to ensure all required reporting is completed. The City's corrective action follows. Action Taken: The City will report all missing 2023 obligations before the end of October 2024.The City has established an internal process to ensure compliance with FFATA moving forward. Members of the Community Development leadership team will conduct monthly recurring meetings to review which newly-executed contracts in the prior period exceed the $30,000.00 threshold. Once determined, the appropriate information will be entered into the FFATA system by the established deadlines. In addition to monthly meetings on individual electronic calendars, monthly reminders have been clearly marked on a large calendar in a shared workspace. If you have any, questions, I can be reached at 412-255-2640. Jake Pawlak

View Audit 322243 Questioned Costs: $1

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