Corrective Action Plans

Finding 41607 (2022-002)

Significant Deficiency 2022

NM

Questioned Costs Allowable Costs / Cost Principles Cash Management

Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 ...

Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero

View Audit 38861 Questioned Costs: $1

Finding 41606 (2022-001)

Significant Deficiency 2022

Adelante Development Center, Inc.

NM

Questioned Costs Allowable Costs / Cost Principles Cash Management

Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the...

Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the accrued PTO will be included in a non-reimbursable federal award cost pool that will be charged to the federal program as the PTO is used. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero

View Audit 38861 Questioned Costs: $1

Finding 41578 (2022-001)

None 2022

Shalom House, Inc.

NC

Questioned Costs Cash Management

SHALOM HOUSE, INC. WASHINGTON, NORTH CAROLINA CORRECTIVE ACTION PLAN February 24, 2023 USDA, Rural Development Asheboro Area Office 847 Curry Drive, Suite 104 Asheboro, North Carolina 27205 Shalom House, Inc., respectfully submits the following Corrective Action Plan for the year ended December 31, ...

SHALOM HOUSE, INC. WASHINGTON, NORTH CAROLINA CORRECTIVE ACTION PLAN February 24, 2023 USDA, Rural Development Asheboro Area Office 847 Curry Drive, Suite 104 Asheboro, North Carolina 27205 Shalom House, Inc., respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audit Recommendation: Management should stress proper time entry and payroll processing on a regular basis to insure payroll expense is allocated properly at time of payment and in a timely manner. Action(s) Taken or Planned: We agree with the Finding 2022-1 described in the accompanying schedule of findings and questioned costs. As of report issuance, the Project was reimbursed $3,099.25 for wages paid for other projects. If you have any questions regarding this plan, please call (704)-357-6000. Sincerely yours, Alex Lawrence Director of Property Management

View Audit 50640 Questioned Costs: $1

Finding 41574 (2022-001)

Significant Deficiency 2022

Bexar Rhf Housing, Inc. Dba Bexton Place 115-Ee078

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended March 31, 2022, the Corporation paid expenses totaling $23,539 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $23,539 to the Corporation. Management Response...

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended March 31, 2022, the Corporation paid expenses totaling $23,539 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $23,539 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $23,539 on April 7, 2022.

View Audit 47856 Questioned Costs: $1

Finding 41535 (2022-002)

Material Weakness 2022

County of Henrico, Virginia

VA

Questioned Costs Allowable Costs / Cost Principles

2022-002 -Material Weakness and Nonmaterial Noncompliance -Allowable Costs Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) -United States Department of Treasury -Commonwealth of Virginia Department of Accounts, Federal...

2022-002 -Material Weakness and Nonmaterial Noncompliance -Allowable Costs Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) -United States Department of Treasury -Commonwealth of Virginia Department of Accounts, Federal Award Year: 2022. Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: The noted lack of certifications as related to overtime was not consistent with policy. Payroll staff will reinforce the importance of overtime approvals and the associated pay support by supervisors. Expected Completion Date: January 31, 2023

View Audit 39118 Questioned Costs: $1

Finding 41533 (2022-001)

Material Weakness 2022

County of Henrico, Virginia

VA

Questioned Costs Allowable Costs / Cost Principles

2022-001-Material Weakness and Compliance Qualification -Allowable Costs (Repeat Finding -See Finding 2021-001) Program: Education Stabilization Fund -Elementary and Secondary Schools Emergency Relief ("ESSER") Fund (ALN 84.4250 and 84.425U) -United States Department of Education -Virgin...

2022-001-Material Weakness and Compliance Qualification -Allowable Costs (Repeat Finding -See Finding 2021-001) Program: Education Stabilization Fund -Elementary and Secondary Schools Emergency Relief ("ESSER") Fund (ALN 84.4250 and 84.425U) -United States Department of Education -Virginia Department of Education; Grant Award Number: S4250200008; Federal Award Year: 2020) Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: The noted lack of time certifications was not consistent with policy, primarily occurring with substitute staff positions during School Year 2021-2022 and during the second year of the pandemic where classroom instructional roles were transitioning. The national health emergency is temporary and so are the accommodations to it that resulted in this deficiency. Payroll staff will reinforce the importance of timesheet approvals by temporary employees and their supervisors prior to semi-monthly processing, including through an organization-wide communication to principals and management staff. Expected Completion Date: January 31, 2023

View Audit 39118 Questioned Costs: $1

Finding 41508 (2022-003)

Material Weakness 2022

Community School of Excellence

MN

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

2022-003 Material Weakness in Internal Control over Compliance Recommendation: We recommend that the School properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings. Explanation of disagreement with audit finding: There is...

2022-003 Material Weakness in Internal Control over Compliance Recommendation: We recommend that the School properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSE will segregate federally funded equipment and document its cost. Names of the contact persons responsible for corrective action: CSE School Leadership Planned Completion date for corrective action plan: 6/30/2023

View Audit 38656 Questioned Costs: $1

Finding 41499 (2022-001)

Material Weakness 2022

Central Greene School District

PA

Questioned Costs Procurement, Suspension & Debarment

We were under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our policy for federal purchases subject to quotation/bid requirements moving f...

We were under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our policy for federal purchases subject to quotation/bid requirements moving forward. When federal money is used to purchase through a cooperative purchasing programs, we will obtain advertisement, and document quote/bid information relating to the purchase. We will document the ?reason? and ?cost analysis? of purchases that meet sole source criteria.

View Audit 38430 Questioned Costs: $1

Finding 41495 (2022-001)

Significant Deficiency 2022

Columbia College Dba Columbia College Hollywood

CA

Questioned Costs Student Financial Aid Eligibility

The institution does not dispute this finding. This was an isolated incident and no further instances of this nature occurred. The staff member mistakenly thought that a PLUS denial from a prior academic year was for the academic year in question, thereby awarding additional Unsub for an independent...

The institution does not dispute this finding. This was an isolated incident and no further instances of this nature occurred. The staff member mistakenly thought that a PLUS denial from a prior academic year was for the academic year in question, thereby awarding additional Unsub for an independent student. Once the error was found, the ineligible Unsub amount was returned. Staff was provided proper training with respect to reviewing documentation to confirm accuracy of awards being packaged. This finding was reviewed with all staff members in the department to ensure compliance moving forward.

View Audit 38278 Questioned Costs: $1

Finding 41491 (2022-001)

Significant Deficiency 2022

St. Timothy Manor, Inc.

OH

Questioned Costs Internal Control / Segregation of Duties Reporting

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Timothy Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite ...

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Timothy Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: St. Timothy Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: St. Timothy Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555

View Audit 37662 Questioned Costs: $1

Finding 41477 (2022-003)

Material Weakness 2022

Safe and Sound

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430 § 200.431 § 200.447

2022-003 ? Allowable Costs/Activities Allowed or Unallowed: Fringe Benefits and Shared Costs Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer Corrective Action: During the initial year of receiving our first direct federal grant, Safe & Sound calculated fringe benefits bas...

2022-003 ? Allowable Costs/Activities Allowed or Unallowed: Fringe Benefits and Shared Costs Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer Corrective Action: During the initial year of receiving our first direct federal grant, Safe & Sound calculated fringe benefits based on a percentage of the salaries allocated to the grant. Salaries were calculated based on time and effort. Safe & Sound has reviewed the current practices related to allocating fringe benefits and shared costs. Safe & Sound?s Finance team reviewed and verified that we have the adequate fringe benefit and shared costs to meet the costs allocated to this grant. To ensure we have the proper supporting documentation to meet the Uniform Guidance requirements in 2 CFR Sections 200.303 and 200.403, we will implement time and effort documentation for benefit and shared cost allocations on a monthly basis and will review for any necessary budget to actual adjustments. Date Completed: 8/31/2023

View Audit 37696 Questioned Costs: $1

Finding 41476 (2022-001)

Significant Deficiency 2022

Centenary College of Louisiana

LA

Questioned Costs Procurement, Suspension & Debarment § 200.320

To: Sara E. Grenier, CPA Subject: Audit Finding 2022-001 COVID-19 - Education Stabilization Fund, Assistance Listing No. 84.425 U.S. Department of Education Award Year 2021-2022 The purpose of this memo is to respond to the FY22 Audit finding referenced in the subject matter. The auditors found th...

To: Sara E. Grenier, CPA Subject: Audit Finding 2022-001 COVID-19 - Education Stabilization Fund, Assistance Listing No. 84.425 U.S. Department of Education Award Year 2021-2022 The purpose of this memo is to respond to the FY22 Audit finding referenced in the subject matter. The auditors found that "The College did not follow their procurement policy for expenses charged to federal awards" and recommended "Management should review contracts being charged to the federal grants to ensure they have followed their procurement policy." The College concurs with the finding and recommendation and will review contracts supported by federal grants to ensure they meet institutional and Federal Guidelines. The College will also review our current procurement policies and make any adjustments that may be necessary. The estimated completion date to review contracts of this nature let between July 2022-October 2022 is no later than December 31, 2022. The action officer for this review is Robert S. Blue, Vice President for Finance and Administration & CFO.

View Audit 37735 Questioned Costs: $1

Finding 41462 (2022-001)

Material Weakness 2022

Anderson University and Subsidiary

SC

Questioned Costs Student Financial Aid Material Weakness

Return of Title IV (R2T4) Calculations Planned Corrective Action: The Office of Financial Aid and Scholarships will develop procedures to conduct secondary reviews of R2T4 calculations going forward to address any issues related to calculations. Responsible staff will continue to attend regular virt...

Return of Title IV (R2T4) Calculations Planned Corrective Action: The Office of Financial Aid and Scholarships will develop procedures to conduct secondary reviews of R2T4 calculations going forward to address any issues related to calculations. Responsible staff will continue to attend regular virtual seminars conducted by the Department of Education and national, regional, and state associations of financial aid administrators for ongoing training. The Director of Financial Aid and Scholarships will develop a working group to discuss current University policies related to attendance, roster drops, and withdrawals to improve reporting to ensure timely returns. The group will include representation from the office of Financial Aid and Scholarships, the office of the University Registrar, the office of the University Provost, and Anderson Central. Additionally, because the University has adopted Workday for its new campus-wide ERP the financial aid system of record has changed from PowerFAIDS. The Director will work with our outside consulting partner to develop reports and notifications necessary to ensure compliance since the delivered R2T4 process within Workday is not fully functional. Person Responsible for Corrective Action Plan: Director of Financial Aid and Scholarships, Michael Sapienza. Anticipated Date of Completion: Continuous process

View Audit 32302 Questioned Costs: $1

Finding 41459 (2022-001)

Significant Deficiency 2022

Lac Du Flambeau Chippewa Housing Authority

WI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursemen...

2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursements, Wipfli LLP noted the following control deficiency and noncompliance: Eight of the 42 cash disbursements selected for testing were incorrect. These all related to utility payments, where the current portion due was paid out twice. The Authority submitted the same cost twice for reimbursement totaling $691 of the invoices tested. From our sample of 42 disbursements, we examined 8 utility payments consisting of $7,689. Total utility payments for the grant were $283,105. The sample was not a statistically valid sample. Recommendation: Wipfli recommends the Authority provide proper training and supervision over employees responsible for cash disbursements to ensure federal grant expenditures are allowable. Corrective Action Plan: CHA is in the process of restructuring our Finance department. In this process we will be updating our finance policies to stress/identify our areas of material weakness so they align and address our current audit findings and to eliminate any future findings. We will be transferring job titles and duties with current in-house personnel that clearly states job functions and responsibilities that best fits each staff persons unique skill set and aptitude. Once restructuring of our Finance department is completed (30-60 days) moving forward this will address our areas of material weakness. Name of Contact Person Responsible for Corrective Action Plan: Mary Peterson To be completed by: August 1, 2023

View Audit 37694 Questioned Costs: $1

Finding 41454 (2022-003)

Material Weakness 2022

Central City Neighborhood Partners

CA

Questioned Costs Allowable Costs / Cost Principles

Management Response and Corrective Action Plan Management Response: In the previous fiscal year, CCNP began the process to change the timekeeping record for all of its employees. However, CCNP did not complete the full transition until the end of 2022. CCNP has fully implemented the new Timesheets f...

Management Response and Corrective Action Plan Management Response: In the previous fiscal year, CCNP began the process to change the timekeeping record for all of its employees. However, CCNP did not complete the full transition until the end of 2022. CCNP has fully implemented the new Timesheets for the totality of its workforce. Timesheets have been approved by the funding sources and it is now in full effect by all of the CCNP departments. Corrective Action Plan: New timekeeping records are now fully implemented. Planned Implementation Date: Already been implemented and completed. Responsible Person: Executive Director, Human Resources, and all management team.

View Audit 37673 Questioned Costs: $1

Finding 41442 (2022-005)

Material Weakness 2022

Freeman Regional Health Services

SD

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.327

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics FFAL #93.697 Compliance Requirements: Procurement, Suspension, and Debarment Finding Summary: The Facility did not obtain quotes from multiple vendor...

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics FFAL #93.697 Compliance Requirements: Procurement, Suspension, and Debarment Finding Summary: The Facility did not obtain quotes from multiple vendors as it relates to the procurement and purchasing of flooring which was over the micro-purchase threshold. In addition, the vendor was not verified against the central contractor registry prior to transaction inception or on a periodic basis to ensure the vendor was not suspended or debarred. Responsible Individuals: Phillip Husher, CFO, Freeman Regional Health Services Corrective Action Plan: Going forward Freeman Regional Health Services will obtain and retain quotes from multiple vendors based on our procurement policies. Documentation will be retained to support the decision of the vendor selected. Also, we will review the Central Contractor Registry to ensure vendors are not suspended or debarred before entering into covered transactions. Anticipated Completion Date: September 30th, 2023

View Audit 37685 Questioned Costs: $1

Finding 41436 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Galveston, Texas

TX

Questioned Costs HUD Housing Programs Eligibility

2022-002 Housing Choice Vouchers - Assistance Listing No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure...

2022-002 Housing Choice Vouchers - Assistance Listing No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: During this time GHA's HCV program was extremely short staffed and GHA was using temporary employees to assist in program delivery. Specifically, the department suffered two staff- members deaths, one family emergency that removed dedicated staff from this task, and two resignations. GHA has hired and trained new staff to ensure that recertifications are being performed annually for all tenants as applicable. The annual recertifications will be three months ahead by the end of 2023. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: GHA has hired and trained new staff and will conduct additional refresher training courses for existing staff focusing on accuracy. This will be complete by August 2023. GHA annual recertification's are currently being completed timely and will be three months ahead by the end of 2023.

View Audit 37744 Questioned Costs: $1

Finding 41412 (2022-014)

Significant Deficiency 2022

The Howard University

DC

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts and Rawle Howard - Assistant Vice President and Chief Procurement Officer Corrective Action: The Controller?s Office and Grants and Contracts will work with Accounts Payable to ensure that payments to v...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts and Rawle Howard - Assistant Vice President and Chief Procurement Officer Corrective Action: The Controller?s Office and Grants and Contracts will work with Accounts Payable to ensure that payments to vendors are applied timely in Workday. Accounts payable will be required to review all wire requests to ensure the invoices have not been previously paid by check prior to initiating wires. Anticipated Completion Date: June 30, 2023

View Audit 37632 Questioned Costs: $1

Finding 41409 (2022-013)

Significant Deficiency 2022

The Howard University

DC

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Grants and Contracts will implement a two-tier review process to ensure expenditures charged to the HEERF grant are allowable and in accordance with the Department of Education polici...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Grants and Contracts will implement a two-tier review process to ensure expenditures charged to the HEERF grant are allowable and in accordance with the Department of Education policies and procedures. Additionally, any expenditures requested and/or transferred to the HEERF grant will require the two-tier review/approval process. Anticipated Completion Date: June 30, 2023

View Audit 37632 Questioned Costs: $1

Finding 40152 (2022-004)

Material Weakness 2022

Virginia Union University

VA

Questioned Costs Student Financial Aid Eligibility

See corrective action plan for chart/table.

View Audit 53516 Questioned Costs: $1

Finding 40148 (2022-002)

Significant Deficiency 2022

Chippewa Lutheran Housing Corporation

PA

Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs

2022-002 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Unapproved replacement reserve withdrawal. Condition: The Corporation mistakenly withdrew an unapprove...

2022-002 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Unapproved replacement reserve withdrawal. Condition: The Corporation mistakenly withdrew an unapproved amount from the replacement reserve account in February 2022. Questioned costs: 7,796 Context: Upon receiving proper HUD withdrawal approval, the Corporation mistakenly duplicated the amount of the withdrawal. Upon discover of this mistake, these funds were deposited back into the replacement reserve account in February 2022. Recommendation: The Corporation should ensure all replacement reserve amounts are properly reviewed and approved prior to withdrawal occurs. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for appropriate process for handling of the replacement reserve account funds in the future. Name of contact person responsible for corrective action: Jeffrey Carraway

View Audit 53437 Questioned Costs: $1

Finding 40144 (2022-025)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Period of Performance Subrecipient Monitoring

Funds Spent After Award Ended Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Sheryl Plummer - (984) 236-5353 The Division of Mental Health, Developmental Disabilities, and Substance Use Services is in the final phase of filling the vacant Bu...

Funds Spent After Award Ended Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Sheryl Plummer - (984) 236-5353 The Division of Mental Health, Developmental Disabilities, and Substance Use Services is in the final phase of filling the vacant Business Manager position within the Budget and Finance section. This position will be responsible for updating policies and procedures to include a detailed review process for processing grant expenditures. The policy will include a process for grant expenditure review during the 90-day liquidation (closeout) period for the grant. This process will consist of verifying grant expenditures and/or grant payment reclassifications has sufficient supporting documentation to be processed. The Division?s Budget and Finance section will also implement secondary review and approval processes for expenditures paid during the grant closeout period. Anticipated Completion Date: December 31, 2023.

View Audit 53638 Questioned Costs: $1

Finding 40143 (2022-024)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Subrecipient Monitoring

Funds Not Used on Primary Prevention Programs Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Sheryl Plummer - (984) 236-5353 The Division of Mental Health, Developmental Disabilities, and Substance Use Services (DMH/DD/SUS) is in the final p...

Funds Not Used on Primary Prevention Programs Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Sheryl Plummer - (984) 236-5353 The Division of Mental Health, Developmental Disabilities, and Substance Use Services (DMH/DD/SUS) is in the final phase of filling the vacant Business Manager position within the Budget and Finance section. This position will be responsible for updating policies and procedures to include an Earmarking process in the Business and Finance section. This process will involve the Business Manager assigning a Budget and Finance staff member to determine the set aside amount for prevention services based on the terms of the award and capped amounts such as administrative services. The assigned staff member will track expenditures monthly and will also compare the DMH/DD/SUS tracking report to the DHHS Office of the Controller? Grant Inventory report. Discrepancies between the DMH/DD/SUS and Controller?s Office monthly reports will be reconciled based on the grant terms to ensure the 20% threshold is met during the period of the grant. Anticipated Completion Date: December 31, 2023.

View Audit 53638 Questioned Costs: $1

Finding 40138 (2022-017)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Eligibility

Deficiencies in the TANF Eligibility Determination Process Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Allison Smith - (919) 527-6316 The Division of Social Services will provide targeted training and support for the two counties in error...

Deficiencies in the TANF Eligibility Determination Process Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Allison Smith - (919) 527-6316 The Division of Social Services will provide targeted training and support for the two counties in error and will continue to provide support to prevent future errors from occurring. Anticipated Completion Date: June 30, 2023.

View Audit 53638 Questioned Costs: $1

Finding 40136 (2022-015)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Immunization Funds Used for Unallowable Activities Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Jennifer Street - (919) 855-4856 The expenditures in question were reclassified in SFY 23. Department management has ensured through TEAMS call...

Immunization Funds Used for Unallowable Activities Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Jennifer Street - (919) 855-4856 The expenditures in question were reclassified in SFY 23. Department management has ensured through TEAMS calls/ verbal instruction that staff responsible for reviewing and approving program spending have a clear understanding of the funding sources. The Department has completed its work to ensure improved communication and awareness specific to this finding. Corrective Action was completed on: September 2022.

View Audit 53638 Questioned Costs: $1

Corrective Action Plans

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