Corrective Action Plans

Finding 33547 (2022-001)

Significant Deficiency 2022

WA

Questioned Costs Procurement, Suspension & Debarment

LEADERSHIP FOUNDATIONS CORRECTIVE ACTION PLAN September 26, 2023 Corrective action plan in response to: Schedule of Findings and Questioned Costs Year Ended December 31, 2022 Section III ? Federal Award Findings and Questioned Costs 2022-001 Award Expenditures and Cutoff Finding Purchases at...

LEADERSHIP FOUNDATIONS CORRECTIVE ACTION PLAN September 26, 2023 Corrective action plan in response to: Schedule of Findings and Questioned Costs Year Ended December 31, 2022 Section III ? Federal Award Findings and Questioned Costs 2022-001 Award Expenditures and Cutoff Finding Purchases at the end of the grant period were for items not obtained or utilized by the organization until after the grant period. Software was ordered September 29, 2022, the day before the last day of the grant period. The software continuation license, support and one year benefit of use for the Organization did not commence until November 1, 2022. Auditor?s Recommendations We recommend that the organization utilize grant funding for expenditures in accordance with the requirements of the grant, keeping in mind accrual-based accounting standards for expenses related to the grant period. Corrective Action Plan Upon receiving the finding, Leadership Foundations will adhere to accrual-based accounting standards and the proper timing of expenses according to the grant period. To maintain compliance with the DOJ guidelines, both the obligation of funds for services outside of the grant and the date of funds expended outside of grant period will be taken into consideration. Further follow-up will be taken for clarification to determine whether the services were performed prior to the end of the performance period versus meeting the allowance to expense in the liquidation period. Staff Member Responsible for Correction Action Plan: Larry Lloyd, President Corrective Action Plan actions implemented and effective September 26, 2022.

View Audit 33845 Questioned Costs: $1

Finding 33509 (2022-002)

Material Weakness 2022

Salvation Army of Greater St. Louis

MO

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2022-002 Allowable Costs/Cost Principles (Material Weakness) Condition: Compensation ? personal services: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or the actual time spent was used as a basis for allocating personnel charges to ...

Finding 2022-002 Allowable Costs/Cost Principles (Material Weakness) Condition: Compensation ? personal services: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or the actual time spent was used as a basis for allocating personnel charges to the grant. Correction Action Planned: ? Each location will use a time sheet for tracking actual hours worked on grants. This time sheet will include all grants that the employee worked on and non-grant time. The time sheet will be signed bythe employee and reviewed and approved by the employee?s supervisor ensuring time spent on grant is accurately recorded. ? The grant accountants will retain completed time sheets together with other expenditure support for grant reimbursement. The grant accountants will review the actual salary expense against initial budgeted grant expense and make necessary adjustments to charges to reflect accurate salary expense for each grant. The Grant Accounting Manager will review and approve grant accounting adjustments prior to completion of changes. Anticipated Completion Date: September 30, 2023 Name of Contact Person Responsible for the Plan: Kevin T. Hodges

View Audit 33712 Questioned Costs: $1

Finding 33473 (2022-001)

Significant Deficiency 2022

Moore College of Art & Design

PA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

The College has created a selection set in its financial aid software to identify these students so they will be selected for verification.

View Audit 35306 Questioned Costs: $1

Finding 33472 (2022-003)

Significant Deficiency 2022

Moore College of Art & Design

PA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

The College will be providing additional consulting support going forward when a new Director of Financial Aid is hired.

View Audit 35306 Questioned Costs: $1

Finding 33458 (2022-004)

Significant Deficiency 2022

Choice Regional Health Network

WA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and ...

Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: Paylocity, third party payroll processor, was implemented in October FY23. In FY23 we have reviewed payroll for each month to ensure the charge to the awards are the same as the actual allocation percentage to each grant, and have strengthened the internal controls over the complete, timely and accurate recording of payroll expenses for each payroll. The new internal controls include reconciling the Paylocity system reports to the bank reconciliations and the final journal entries to record the payroll expenses. Anticipated completion date: Completed September 2023.

View Audit 29220 Questioned Costs: $1

Finding 33426 (2022-001)

Significant Deficiency 2022

First Baptist Head Start

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to rene...

View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to renew the contract with the County of Contra Costa for the 2022/23 fiscal year.

View Audit 28502 Questioned Costs: $1

Finding 33371 (2022-001)

Significant Deficiency 2022

Meriwether County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S...

FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioner Costs: $119,600 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Superintendent and HR Director have contacted the temporary placement vendor (ESS) to obtain an amendment for the additional bonuses that were paid. The new amendment has been received. In addition, an amendment will be obtained for any future payments that are given in addition to the original contracted amount. Estimated Completion Date: Completed May 24, 2023 Contact Person: Tomecka Woody, CFO Telephone: 706-441-0601 (x1007) Email: tomecka.woody@mcssga.org

View Audit 38023 Questioned Costs: $1

Finding 33369 (2022-001)

Significant Deficiency 2022

Berkeley Housing Authority

CA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Jam...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 30840 Questioned Costs: $1

Finding 33306 (2022-002)

Significant Deficiency 2022

The Ministry of Caring, INC

DE

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan: Once a week or more frequently depending upon the volume, the Grant Accountant, Controller and CFO will meet and review the pending grant submissions. Contact Person Responsible for Corrective Action: Dan Habbart, Controller and/or Karen Smith, CFO Anticipated Completion Date...

Corrective Action Plan: Once a week or more frequently depending upon the volume, the Grant Accountant, Controller and CFO will meet and review the pending grant submissions. Contact Person Responsible for Corrective Action: Dan Habbart, Controller and/or Karen Smith, CFO Anticipated Completion Date of Corrective Action: To begin immediately.

View Audit 29591 Questioned Costs: $1

Finding 33220 (2022-006)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.344 § 200.403 § 200.458

2022-006: Internal Control Over Compliance and Compliance with Period of Performance Management is emphasizing prompt period closing to ensure that know Items are recorded in the wrong period. New layers of internal control have been added to ensure detailed review of accounting transactions. Th...

2022-006: Internal Control Over Compliance and Compliance with Period of Performance Management is emphasizing prompt period closing to ensure that know Items are recorded in the wrong period. New layers of internal control have been added to ensure detailed review of accounting transactions. The ERM department is in the process of hiring an international compliance director, whose team will work as the second set of eyes (internal audit function) to ensure compliance. Individual(s) Responsible for Corrective Action Plans: Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023 Anticipated Completion Date:

View Audit 36467 Questioned Costs: $1

Finding 33215 (2022-005)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Subrecipient Monitoring Period of Performance § 200.303 § 200.308 § 200.344 § 200.403 § 200.458

Finding 2022-005: Internal Control Over Compliance and Compliance with Period of Performance Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer i...

Finding 2022-005: Internal Control Over Compliance and Compliance with Period of Performance Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer in both US and Iraq to particularly focus on grants performance requirements and sub-recipient grants management. Management through its Enterprise risk management is planning to schedule trainings for various departments concerning period of performance. Individual(s) Responsible for Corrective Action Plans: Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023

View Audit 36467 Questioned Costs: $1

Finding 33214 (2022-003)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management has developed a policy in the Iraq local office to aid in time & Effort allocation. The HR leadership is exploring on maximizing the existing Local HR software (Bamboo) to provide more ...

Finding 2022-003: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management has developed a policy in the Iraq local office to aid in time & Effort allocation. The HR leadership is exploring on maximizing the existing Local HR software (Bamboo) to provide more automated allocation and to store all back up information/supporting documentation for the payroll payments for our international offices more especially Iraq. Our Colombia office working with a software company developed a timesheet application that has allowed them to automate their time sheets. Since everything from entering time, approval and reviews are automated; the office is now able to compliance with internal controls in the timesheet allocation area. Individual(s) Responsible for Corrective Action Plans Tatiana Herrera, Director of Finance & Operations ? Colombia therrera@heartlandalliance.org Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 07/2023

View Audit 36467 Questioned Costs: $1

Finding 33213 (2022-002)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

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

Finding 2022-002: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance...

Finding 2022-002: Internal Control over Compliance and Compliance with Allowable Costs/Cost Principles Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer in both US and Iraq to particularly focus on grants performance requirements and sub-recipient grants management. Management through its Enterprise risk management is planning to schedule trainings for various departments concerning period of performance. Individual(s) Responsible for Corrective Action Plan: Rebecca Obrock, COO-HAI robrock@heartlandalliance.org Regina Trillo, Director of grants Compliance ?ERM rtrillo@heartlandalliance.org Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023

View Audit 36467 Questioned Costs: $1

Finding 33174 (2022-004)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.303

Finding No. 2022-04: Internal Control over Compliance and Compliance with Cash Management Corrective Action Plan Management is evaluating procedures with the third-party property manager to ensure subsidy receipts agree to the subsidy payments per the tenant certifications. The third-party manager...

Finding No. 2022-04: Internal Control over Compliance and Compliance with Cash Management Corrective Action Plan Management is evaluating procedures with the third-party property manager to ensure subsidy receipts agree to the subsidy payments per the tenant certifications. The third-party manager is reviewing tenant certifications for completeness and ensuring charges to the federal program are consistent with the certification. Management has conveyed to the third-party property manager to establish an annual rent roll verification for completeness and accuracy based on tenant certifications. Individual(s) Responsible for Corrective Action Plan Ilina Lazarov Assistant Controller 312-660-1513 Anticipated Completion Date: 09/2023

View Audit 36467 Questioned Costs: $1

Finding 33145 (2022-001)

Material Weakness 2022

North Kitsap School District No. 400

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, Finance and Operations 18360 Caldart Avenue, NE, Poulsbo, WA 98370 Tel: (360) 396-3010 Corrective action the auditee plans to take in response to the finding: The district will establish internal controls to ensure staff fully understand the requirements for ECF award. The district will recall the non-federally funded devices and exchange them for ECF funded devices. Anticipated date to complete the corrective action: August 31, 2023

View Audit 29437 Questioned Costs: $1

Finding 33115 (2022-001)

Material Weakness 2022

St. Croix Preparatory Academy

MN

Questioned Costs Procurement, Suspension & Debarment

Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review i...

Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Executive Director of Finance and Operations will conduct a training on St. Croix Prep?s Federal policy/Procedures with School directors including Food Service, Facility and and Technology Directors. This review will highlight the requirement to maintain RFP supporting documentation for a period of 5 years, which includes maintaining until the 5th FY?s audit is completed. The RFP supporting documentation related to this finding was only maintained for three years and disposed of the summer of 2022, prior to completion of the single audit. Name of the contact person responsible for corrective action: Kelly Gutierrez Planned completion date for corrective action plan: May1, 2023 If

View Audit 29051 Questioned Costs: $1

Finding 33029 (2022-003)

Significant Deficiency 2022

Village Exchange Center

CO

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Audit Finding Reference: 2022-001 Material audit adjustments Planned Corrective Action: We will make sure all grants are submitted to development, accounting and executive director at the time of signing as to distinguish if the grant is conditional or not for reporting purposes. In order to better ...

Audit Finding Reference: 2022-001 Material audit adjustments Planned Corrective Action: We will make sure all grants are submitted to development, accounting and executive director at the time of signing as to distinguish if the grant is conditional or not for reporting purposes. In order to better track in-kind donations we have created an intake form managed in the Executive Director?s office and are requiring values to be provided by donors at the time of the in-kind gift. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: 8/31/2023 Audit Finding Reference: 2022-002 Grant compliance Planned Corrective Action: There have been significant issues with verifying addresses for county purposes due to errors on the websites utilized to verify counties. In addition, we are serving an often transient and migrant population that have attested to being houseless exemplifying the address issues. Upon learning of reporting issues, we immediately self-reported to the grantor and obtained verbal and written approval to proceed. We also immediately put procedures in place and made staff level adjustments. We have already implemented new procedures to confirm and document that the Executive Director and the program, grants, and finance teams review all reports before submission to grantors. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: Completed Audit Finding Reference: 2022-003 Procurement Planned Corrective Action: There was only one transaction that fell under these standards in 2022 and it was approved by the grantor. We did price comparisons, but did not have the specific written documents as prescribed by the standards. We will develop a procedure manual to ensure that proper action is taken at the time the invoice is submitted for approval. We anticipate having this procedure manual ready by the end of the first quarter of the fiscal year. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: March, 2024

View Audit 29790 Questioned Costs: $1

Finding 33007 (2022-002)

Material Weakness 2022

Stillwater Area Public Schools Independent School District #834

MN

Questioned Costs Procurement, Suspension & Debarment

2022-002 Material Weakness in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend the District put in place the proper procedures for sufficiently documenting all procurements and methodology used. Explanation of disagreement with audit finding: There is no disagreem...

2022-002 Material Weakness in Internal Control Over Compliance and Compliance Finding Recommendation: We recommend the District put in place the proper procedures for sufficiently documenting all procurements and methodology used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all procurements which are charged to federal programs are fully documented, including support for noncompetitive proposals. Name(s) of the contact person(s) responsible for corrective action: Marie Schrul, Executive Director of Finance. Planned completion date for corrective action plan: January 31, 2023

View Audit 29510 Questioned Costs: $1

Finding 32968 (2022-001)

Significant Deficiency 2022

Murray County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403 § 200.77

FA 2022-001 Strengthen Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmateri...

FA 2022-001 Strengthen Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund COVID-19 84.425W ? American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D20012 (Year: 2020), S425D210012 (Year:2021), S425U2120012 (Year:2021), S425W210011 (Year: 2021) Questioned Costs: $117,383 Repeat of Prior Year Finding: None Description: A review of expenditure charged to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund program (Assistance Listing Number 84.425U) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: The district administration will reach out to a program specialist when additional guidance is needed on a purchase regarding ESSER federal grants. Moving forward the Board of Education will not make purchases, using ESSER funds, that extend past the end of the period. Estimated Completion Date: July 1, 2022 Contact Person: Steve Loughridge Telephone: 706-695-4531 Email: steve.loughridge@murray.k12.ga.us

View Audit 30635 Questioned Costs: $1

Finding 32961 (2022-101)

Material Weakness 2022

Arizona Housing, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles

Audit Finding: 2022-101 - Allowable Cost/Cost Principles (Material Weakness, Material Noncompliance) Person Responsible: Ursula Strephans, COO Estimated Completion Date: This Corrective Action is estimated to be complete January 30, 2024 Corrective Action: AHI will work with Maricopa County to amend...

Audit Finding: 2022-101 - Allowable Cost/Cost Principles (Material Weakness, Material Noncompliance) Person Responsible: Ursula Strephans, COO Estimated Completion Date: This Corrective Action is estimated to be complete January 30, 2024 Corrective Action: AHI will work with Maricopa County to amend the contract, ensuring that expenditures are in accordance with the Uniform Guidance when expending federal funds.

View Audit 31174 Questioned Costs: $1

Finding 32941 (2022-004)

Significant Deficiency 2022

Bristol Bay Area Health Corporation and Subsidiary

AK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchor...

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchorage, AK resulting in filling nearly all vacancies as of March 2023. We agree with this finding and have taken steps to ensure that all program expenditures have adequate supporting documentation.

View Audit 24470 Questioned Costs: $1

Finding 32874 (2022-017)

Significant Deficiency 2022

State of South Carolina

SC

Questioned Costs Period of Performance Subrecipient Monitoring

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-017 CCDF Cluster - Assistance Listing: 93.575 and 93.596 Recommendation: We recommend that the Department review and update internal controls to ensure all expenditures charged to federal awards are incurred within the grant's period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional controls have been implemented to ensure the Department?s Grants Accounting and Reporting manager and staff review and research all transactions posted in the liquidation period of a given grant year to ensure they include only those legally obligated as of the obligation date. The transactions incorrectly posted to the 2020 Discretionary Grant have now been correctly moved to the 2021 Discretionary Grant and are being replaced with qualified voucher expenditures previously moved from the 2020 Discretionary grant to the 2020 Mandatory Grant. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: June 30, 2023

View Audit 28588 Questioned Costs: $1

Finding 32855 (2022-001)

Significant Deficiency 2022

Dignity Housing Association, Inc. 054-11074

SC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for...

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for replacements account current and communicate with the lender to ensure deposit increases are being made. Action(s) taken or planned on the finding: Management agrees with the recommendation.

View Audit 33282 Questioned Costs: $1

Finding 32808 (2022-002)

Material Weakness 2022

Sherburne County

MN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 202...

2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s suspension and debarment procedures and controls to ensure the County verifies that contractors involved in an applicable covered transaction funded by Federal grant awards is not suspended or debarred or otherwise excluded from participating in the transaction before entering into the covered transaction. This verification may be accomplished by checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346 Questioned Costs: $1

Finding 32807 (2022-001)

Significant Deficiency 2022

Sherburne County

MN

Questioned Costs Procurement, Suspension & Debarment

2022-001 PROCUREMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Fin...

2022-001 PROCUREMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s procurement procedures and controls, as they apply to federally funded contracts, to ensure the County retained documentation of price or rate quotations obtained for all procurements entered into using the small purchase procurement method. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346 Questioned Costs: $1

Corrective Action Plans

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