Corrective Action Plans

Finding 3009 (2022-031)

Significant Deficiency 2022

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.: 2022-031 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard, DPHSS will develop an SOP and checklist to ensure that all applicants submi...

Findinq No.: 2022-031 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard, DPHSS will develop an SOP and checklist to ensure that all applicants submit the proper documentation within a certain number of days.

View Audit 4883 Questioned Costs: $1

Finding 3001 (2022-029)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-029 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The grant eligibility criteria in question are the CAPS21 Grant. All grantees demonstrated...

Findinq No.:2022-029 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The grant eligibility criteria in question are the CAPS21 Grant. All grantees demonstrated compliance with the eligibility criteria in the attached GY21 GU APRA Stabilization Notice of Award Supplemental Terms and Conditions on page 6 item 2 that was provided to EY.

View Audit 4883 Questioned Costs: $1

Finding 3000 (2022-028)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Findinq No.:2022-028 Allowable Costs/Cost Principles Responding Agency Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The agency provided how the calculations were established by each prior...

Findinq No.:2022-028 Allowable Costs/Cost Principles Responding Agency Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The agency provided how the calculations were established by each priority to determine the amount that is allowed not to exceed $400k.

View Audit 4883 Questioned Costs: $1

Finding 2999 (2022-027)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findins No.:2022-027 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and evaluation to ensure that the minimum requireme...

Findins No.:2022-027 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and evaluation to ensure that the minimum requirements are met for references for family foster homes, and that they can be easily identified.

View Audit 4883 Questioned Costs: $1

Finding 2997 (2022-026)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior...

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior to the approval of cases.

View Audit 4883 Questioned Costs: $1

Finding 2994 (2022-025)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Procurement, Suspension & Debarment

Findins No.:2022-025 Procurement and Suspension and Debarment Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the first condition advising moving forward they will create an SOP to ensure ...

Findins No.:2022-025 Procurement and Suspension and Debarment Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the first condition advising moving forward they will create an SOP to ensure that the Byrd Anti-Lobbying Certification is included. The other 2 conditions they disagree with citing that all documentation were submitted to EY.

View Audit 4883 Questioned Costs: $1

Finding 2992 (2022-024)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring

Findinq No;2022-024 Subrecipient Monitoring Responding Agency; Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) GETC will contact OPA and EY to start their Uniform Guidance Single Audit.

View Audit 4883 Questioned Costs: $1

Finding 2990 (2022-022)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Procurement, Suspension & Debarment

Findinq No.:2022-022 Procurement and Suspension and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement personnel will continue to enforce compliance with applicable procurement. A requirement of no less than three (3) pr...

Findinq No.:2022-022 Procurement and Suspension and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement personnel will continue to enforce compliance with applicable procurement. A requirement of no less than three (3) price quotations to be on file, with evidence of solicitation from other potential suppliers to participate. ln addition, a requirement for a "no quote" submission and to solicit from other potential suppliers should a "no quote" be received.

View Audit 4883 Questioned Costs: $1

Finding 2989 (2022-021)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distanc...

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distance needed. lt was not practical to only reserve a portion of the facility as it is unknown as to how many passengers would be arriving. Therefore, a reservation of portions of the hotel was needed for the uncertainty and to maintain separation from personnel not designated for direct quarantine duties. This was done to maintain an effective distance to avoid the spread of the virus, in turn, this action helped reduce the number of fatalities from over 3,000 to about 470.

View Audit 4883 Questioned Costs: $1

Finding 2987 (2022-019)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Cash Management

Findinq No.: 2022-019 Cash Management Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency disagrees with this finding. Per Homeowner's Assistance Fund guidance, funds are requested from the US Treasury and remitted in advance. This i...

Findinq No.: 2022-019 Cash Management Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency disagrees with this finding. Per Homeowner's Assistance Fund guidance, funds are requested from the US Treasury and remitted in advance. This is not a reimbursement program and not subject to the State Cash Management lmprovement Act as is the case for other funding advances under the American Rescue Plan Act of 2021 .

View Audit 4883 Questioned Costs: $1

Finding 2984 (2022-016)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Eligibility Subrecipient Monitoring

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost thre...

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost threshold in the cycle by the case number. The claimant's income was below the 30% threshold as per their documents submitted and therefore qualified for the program. Furthermore, any review and approval will have the program manager's signature as required by ERA's SOP.

View Audit 4883 Questioned Costs: $1

Finding 2983 (2022-015)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Special Tests & Provisions

Findins No.: 2022-015 Ul Program lntegrity-Overpayments Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency states that based on the final determination for FY 2021 Finding No. 2021-012, USDOL determined that the costs are disallow...

Findins No.: 2022-015 Ul Program lntegrity-Overpayments Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency states that based on the final determination for FY 2021 Finding No. 2021-012, USDOL determined that the costs are disallowed and subject to federal debt collection, however, collection efforts which is a required activity of the grant will have to continue. The amount that was allowed was an overpayment recovery of $7,152,222.

View Audit 4883 Questioned Costs: $1

Finding 2982 (2022-014)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-014 Eligibility Responding Agency: Department of Labor (DOL) Responsible Personnel: David Dell'lsola, Director (DOL) The agency agrees with the findings. The agency is currently working with both claimants to resolve the matter.

View Audit 4883 Questioned Costs: $1

Finding 2978 (2022-013)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Procurement, Suspension & Debarment

Findins No.: 2022-013 Procurement and Suspension and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement personnel will continue to enforce compliance with applicable procurement. A requirement of no less than three (3) p...

Findins No.: 2022-013 Procurement and Suspension and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement personnel will continue to enforce compliance with applicable procurement. A requirement of no less than three (3) price quotations to be on file, with evidence of solicitation from other potential suppliers to participate. ln addition, a requirement for a "no quote" submission and to solicit from other potential suppliers should a "no quote" be received.

View Audit 4883 Questioned Costs: $1

Finding 2971 (2022-011)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Special Tests & Provisions Eligibility

Findinq No.:2022-011 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the finding. Effective 1011123 The Bureau of Economic Security, and Division of Public Welfare superviso...

Findinq No.:2022-011 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the finding. Effective 1011123 The Bureau of Economic Security, and Division of Public Welfare supervisors are verifying documents and making sure it is complete and uploaded into the system. A checklist will be created to ensure all vital documents are completed and uploaded.

View Audit 4883 Questioned Costs: $1

Finding 2965 (2022-004)

Significant Deficiency 2022

Thurston County Economic Development Council

WA

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency § 200.430

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No.21 .027 Recommendation: CLA recommends that the program manager and a member of the finance committee knowledgeable about 2 CFR § 200.430(i)(1) revie...

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No.21 .027 Recommendation: CLA recommends that the program manager and a member of the finance committee knowledgeable about 2 CFR § 200.430(i)(1) review the executive director costs charged to the Coronavirus State and Local Recovery Funds program. Action planned in response to finding: Executive Director's time and effort reports will be reviewed by a member of the Finance Committee, who also serves as an Officer of the Board, on a quarterly basis to insure correct assignment of hours. Names of the contact persons responsible for corrective action: Michael Cade, Michael McGauly, and Matt Stacey Planned completion date for corrective action plan: November 14, 2023

View Audit 4859 Questioned Costs: $1

Finding 2964 (2022-003)

Significant Deficiency 2022

Thurston County Economic Development Council

WA

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency § 200.430

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation : CLA recommends increased payroll training and reconciliation procedures. Action planned in response to finding : Classificat...

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation : CLA recommends increased payroll training and reconciliation procedures. Action planned in response to finding : Classification of payroll hours assigned to Coronavirus State and Local Fiscal Recovery Funds, and all others, are to be reviewed and signed off on by accounting or administrative staff before submission of payroll. Names of the contact persons responsible for corrective action: Maria Hemmen, Brooke Johnson or Matt Stacey. Planned completion date for corrective action plan: October 27, 2023

View Audit 4859 Questioned Costs: $1

Finding 2935 (2022-006)

Significant Deficiency 2022

Muhlenberg County Fiscal Court

KY

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

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 202...

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 2022. This request was presented on the county’s Schedule of Federal Financial Assistance and presented to the auditor. Because the request included some projected payroll amounts rather than actual payroll amounts, the auditor stated these projections were not allowable. The County Treasurer then reworked the schedule to include only expenses (payroll) paid through the date of transfer which the auditor said was in compliance. The questioned payroll costs disallowed can be substantiated and are immaterial. The finding regarding the Deputy Judge Executive salary of $4,967 being ineligible because paid by another grant is incorrect.

View Audit 4792 Questioned Costs: $1

Finding 2750 (2022-004)

Material Weakness 2022

Launch Alaska

AK

Questioned Costs Allowable Costs / Cost Principles § 200.403

Finding 2022-004 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Tracy Bye, CFO Response: Launch Alaska takes exception to the auditors’ findings. Launch Alaska codes expenses in accordance with the Launch Alaska Policy and ...

Finding 2022-004 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Tracy Bye, CFO Response: Launch Alaska takes exception to the auditors’ findings. Launch Alaska codes expenses in accordance with the Launch Alaska Policy and Procedures for Uniform Guidance, GAGAS and FAR Part 31. Only those supported expenses that are allowable and allocable to Federal grants are charged to grant GL accounts. FY22 has examples of costs being segregated and posted to appropriate accounts based upon these cost principles. The CFO has over 30 years of GAGAS and FAR Part 31 experience and has final authority over which costs are coded for Federal reimbursement. Records for the transactions reside within QBO and the former CPAs JE files. All transactions for the covered period were reviewed by the CEO and CPA prior to entry into QBO. The CFO reviewed the postings monthly and requested changes to the GL coding when required. These changes were recorded by the CPA via AJE. We agree that the CPA did not post corrections in a timely manner in most cases. The Business Manager and new CPA review the expense entries weekly and at the close of each monthly period. The CEO/CFO have final authority on GL coding and are required to approve each expense entry prior to payment to ensure that the Policy and Procedures for Uniform Guidance is adhered to. This process takes place in both Ramp and QBO. Proposed Completion Date: Launch Alaska updated its Policy and Procedures for Uniform Guidance in early FY22 and is completing a second review at this time to incorporate the system and internal process changes discussed above. A final draft of the changes is expected to be reviewed for adoption by the Launch Alaska Finance Committee Board members in November 2023.

View Audit 4754 Questioned Costs: $1

Finding 2723 (2022-005)

Material Weakness 2022

City of Weed

CA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.302

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accura...

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accuracy. At the time of the reimbursement request, the grant activity will be reconciled to the general ledger to eliminate either missed expenses or duplicate requests. Anticipated Completion Date: This is currently being implemented as of October 2023.

View Audit 4666 Questioned Costs: $1

Finding 2624 (2022-003)

Significant Deficiency 2022

Minford Gardens Housing Development Fund Company, INC

NY

Questioned Costs HUD Housing Programs Reporting

Finding Reference Number: 2022-3 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in...

Finding Reference Number: 2022-3 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in the Company’s name for tenant security deposits. Completion date or proposed completion date: April 2023 Action(s) taken or planned on the finding As of April 2023, management has set up a separate bank account in the Company’s name for tenant security deposits.

View Audit 4425 Questioned Costs: $1

Finding 2623 (2022-002)

Significant Deficiency 2022

Minford Gardens Housing Development Fund Company, INC

NY

Questioned Costs HUD Housing Programs Cash Management

Finding Reference Number: 2022-2 Recommendation The Company must deposit $53,053 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Compl...

Finding Reference Number: 2022-2 Recommendation The Company must deposit $53,053 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Completion date or proposed completion date: June 2023 Action(s) taken or planned on the finding As of June 2023, management has deposited $53,053 into the residual receipts reserve.

View Audit 4425 Questioned Costs: $1

Finding 2616 (2022-002)

Significant Deficiency 2022

Herbert Brooks Housing Development Fund Company, INC

NY

Questioned Costs HUD Housing Programs Reporting

Finding Reference Number: 2022-2 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in...

Finding Reference Number: 2022-2 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in the Company’s name for tenant security deposits. Completion date or proposed completion date: April 2023 Action(s) taken or planned on the finding As of April 2023, management has set up a separate bank account in the Company’s name for tenant security deposits.

View Audit 4423 Questioned Costs: $1

Finding 2609 (2022-002)

Material Weakness 2022

Native Village of Kivalina

AK

Questioned Costs Procurement, Suspension & Debarment § 200.320

THE COUNCIL WILL ENSURE THAT ALL FUTURE PROCUREMENTS CORRECTLY USE AND RETAIN A PROCUREMENT SHEET WHICH DOCUMENTS THE ITEM PURCHASED, THE BIDS RECEIVED, AS WELL AS THE ANALYSIS OF THE REASONS FOR THE WINNING BID. THE WINNING CONTRACTOR/VENDOR WILL BE SEARCHED ON THE SAM WEBSITE TO DETERMINE THAT TH...

THE COUNCIL WILL ENSURE THAT ALL FUTURE PROCUREMENTS CORRECTLY USE AND RETAIN A PROCUREMENT SHEET WHICH DOCUMENTS THE ITEM PURCHASED, THE BIDS RECEIVED, AS WELL AS THE ANALYSIS OF THE REASONS FOR THE WINNING BID. THE WINNING CONTRACTOR/VENDOR WILL BE SEARCHED ON THE SAM WEBSITE TO DETERMINE THAT THEY ARE NOT SUSPENDED/DEBARRED.

View Audit 4379 Questioned Costs: $1

Finding 2578 (2022-005)

Significant Deficiency 2022

The Salvation Army Golden State Division

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

REFERENCE # 2022-005 PERIOD OF PERFORMANCE – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Compliance Supplement Requirement: A non-federal entity may charge only allowable costs incurred du...

REFERENCE # 2022-005 PERIOD OF PERFORMANCE – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Compliance Supplement Requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition/Context: Division receive Emergency Food and Shelter National Board Program funds from the U.S. Department Homeland security/FEMA and various pass-through entities. The Division’s pass-through Contract requires period of performance and also requires funds must be expended by certain date. Of the Sixty (60) files selected for testing We noted that the Division: • For 4 samples, we noted that Division program expenses were recorded prior to Contract starting date. Questioned Costs: Cannot be determined Recommendation: We recommend Division charge only allowable costs incurred during the approved budget period of a pass-through award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. Corrective Action Plan: The Division will charge only allowable costs incurred during the approved budget period of a pass-through award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. Step 1 Action Date: Ongoing Final Implementation Date: 12/31/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 4368 Questioned Costs: $1

Corrective Action Plans

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