Corrective Action Plans

Finding 538014 (2024-003)

Significant Deficiency 2024

ND

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

Contact Person – Mike McNeff, Superintendent Correcting Plan – The Superintendent and the Business Manager will work together to ensure that all expenditures incurred will follow internal control policies. Completion Data – Ongoing

View Audit 349023

Finding 538004 (2024-002)

Material Weakness 2024

Rockport Housing Authority

MA

HUD Housing Programs Questioned Costs Material Weakness

2024-002 – Special Tests & Provisions: Rent Reasonableness RHA started using Affordable Housing to provide Rent Reasonableness reports. In addition, once the HCV program started to be managed by NHA, they use Rent O Meter to provide Rent Reasonableness Reports and NHA staff will enter those numbers...

2024-002 – Special Tests & Provisions: Rent Reasonableness RHA started using Affordable Housing to provide Rent Reasonableness reports. In addition, once the HCV program started to be managed by NHA, they use Rent O Meter to provide Rent Reasonableness Reports and NHA staff will enter those numbers into PHA web to maintain as a part of the annual renewal process or when a rent increase is requested by the landlord. In addition, a checklist was developed to make sure that all items are collected as necessary and entered into the PHA web system (housing management system). The Section 8 Program was a mid-year switch; therefore, the repeat ﬁndings will take time to clear. NHA is still working on getting all lease renewal done promptly

View Audit 349010 Questioned Costs: $1

Finding 538003 (2024-001)

Material Weakness 2024

Rockport Housing Authority

MA

HUD Housing Programs Questioned Costs Eligibility

2024-001 – Eligibility The housing authority had instances of income, asset or medical miscalculation or insufficient veriﬁcation and instances of incorrect payment standard. Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They w...

2024-001 – Eligibility The housing authority had instances of income, asset or medical miscalculation or insufficient veriﬁcation and instances of incorrect payment standard. Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They will be calculating income, assets and/or medical expenses based on HUD regulation. NHA is staffed with an experienced Section 8 Coordinator. In addition, NHA uses Rent O Meter to provide Rent Reasonableness Reporting that will then be entered into PHA web as a method of recording.

View Audit 349010

Finding 538002 (2024-001)

Material Weakness 2024

Cordell Independent School District #78

OK

Questioned Costs Subrecipient Monitoring Material Weakness

Davis-Bacon Act Procedures: The Davis-Bacon Act requires contractors and subcontractors working on federally funded or assisted construction projects to pay their laborers and mechanics prevailing wages and benefits, as determined by the Department of Labor. For school districts involved in such ...

Davis-Bacon Act Procedures: The Davis-Bacon Act requires contractors and subcontractors working on federally funded or assisted construction projects to pay their laborers and mechanics prevailing wages and benefits, as determined by the Department of Labor. For school districts involved in such projects, ensuring compliance with the Davis-Bacon Act involves several key procedures: 1. Project Planning and Contracting: Prevailing Wage Determination: Obtain the prevailing wage rates from the Department of Labor for the locality where the project is to be performed. Contract Clauses: Include Davis-Bacon Act clauses in all construction contracts and subcontracts. This should specify the obligation to pay prevailing wages, submit certified payrolls, and allow for site inspections. 2. Pre-Construction Conference: Training and Guidance: Conduct pre-construction meetings with contractors and subcontractors to explain Davis-Bacon Act requirements, including prevailing wage rates, payroll reporting, and compliance procedures. 3. Wage Decision Posting: On-Site Posting: Ensure that the applicable wage determination and the Department of Labor's "Employee Rights Under the Davis-Bacon Act" poster are posted at the job site in a conspicuous place accessible to all workers. 4. Certified Payrolls: Submission Requirements: Require contractors and subcontractors to submit weekly certified payrolls using Form WH-347 or an equivalent form. The payroll must include details on hours worked, wage rates, fringe benefits, and deductions. 5. Review and Verification: Payroll Review: Regularly review submitted certified payrolls to verify compliance with wage determinations. Cross-check the reported wage rates and classifications with the prevailing wage rates. Worker Interviews: Conduct periodic on-site interviews with workers to verify that they are receiving the appropriate wages and benefits as reported on the certified payrolls. 6. Enforcement Actions: Non-Compliance Follow-Up: If discrepancies or non-compliance are identified, promptly address these issues with the contractor. Require corrective actions and ensure that any underpayments are rectified. Withholding Payments: Withhold contract payments as necessary to ensure compliance or to cover any underpayments until the contractor corrects the violations. 7. Documentation and Recordkeeping: Maintan Records: Keep detailed records of all wage determinations, certified payrolls, enforcement actions, and communications related to compliance with the Davis-Bacon Act. Retain these records for at least three years after project completion. 8. Audit and Oversight: Internal Audits: Conduct internal audits and oversight activities to ensure ongoing compliance. This may involve random checks and reviews by the district's compliance officers or external auditors. 9. Reporting to Funding Agencies: Regular Reports: Submit required reports to the relevant federal or state agencies overseeing the project, demonstrating compliance with the Davis-Bacon Act requirements. Cordell Public Schools has implemented the above procedures in January 2024, we can ensure compliance with the Davis-Bacon Act, thereby protecting workers' rights and avoiding potential legal and financial penalties. The carryover from a fiscal year project will be reevaluated. The project still fell under our corrective action plan but was not a new project that was in line with the actions listed above. We closed out the fiscal year, opened the new year to continue the project, therefore we still were not in compliance with the Davis-Bacon Act or our procedures. However, all future projects have been in compliance. In the next overlapping project, we will consult our auditors and find the best way to leave open funds to finish the project, but not start over in a new fiscal year.

View Audit 349009

Finding 537995 (2024-002)

None 2024

Puerto Aqueduct and Sewer Authority

PR

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512

On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 was submitted on August 30, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to iss...

On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 was submitted on August 30, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.

View Audit 349005

Finding 537971 (2024-001)

Material Weakness 2024

White River Valley School District

IN

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employ...

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employee to validate their hours worked and the time charged to the grant. • 26 of 40 payroll transactions where the School Corporation was unable to provide supporting documentation for approval of the hourly rate paid or the contracted salaried amount paid to employee. The noncompliance was due to turnover in the Corporation personnel and the inability to find supporting records from prior fiscal years. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A timecard checklist will be developed to keep track of timecards as they are received. Timecards will be collected by the Deputy Treasurer (Payroll) prior to completion of payroll and the timecards will be maintained with the payroll records. Salary schedules will be prepared and approved by the Board of School Trustees. The approved salary schedules will be maintained as part of the board documentation as well as part of the payroll records. Contracts will be maintained in a separate binder and a copy will be placed in the employee file. Anticipated Completion Date: Immediate

View Audit 348999 Questioned Costs: $1

Finding 537969 (2024-001)

Material Weakness 2024

Western Michigan University

MI

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

Condition: Of the 40 students selected for enrollment reporting testing, the University did not properly update the student enrollment information for 6 students accurately. Planned Corrective Action: To ensure accurate and timely reporting of student withdrawals, the Registrar’s Office and the Offi...

Condition: Of the 40 students selected for enrollment reporting testing, the University did not properly update the student enrollment information for 6 students accurately. Planned Corrective Action: To ensure accurate and timely reporting of student withdrawals, the Registrar’s Office and the Office of Student Financial Aid have implemented a new process in compliance with 34 CFR 685.309(b) and 34 CFR 668.22:  The Office of Student Financial Aid will generate a list of students who received all failing grades and whose last date of attendance was reported as prior to the end of the term. The report will be shared with the Registrar’s Office.  The Registrar’s Office will then update the student enrollment status to "Withdrawn" in the National Student Clearinghouse database, using the reported last date of attendance as the effective date.  All updates will be submitted within 30 days of determination or included in the next NSLDS reporting cycle, per federal requirements. Staff have received additional training to ensure accurate enrollment status reporting. Additionally, an internal audit process will be implemented to verify that enrollment records are accurately updated each semester. Contact person responsible for corrective action: Carrie Cumming, Registrar Anticipated Completion Date: July 2025

View Audit 348998

Finding 537954 (2024-004)

Material Weakness 2024

South Harrison Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We c...

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Personnel involved in the purchasing process will review materials prepared by the Indiana Department of Education related to allowable costs. The specific questioned cost was for the provision of classroom snacks for the developmental preschool students. These have been provided as they are food costs above or and beyond routine school food costs. However, based upon guidance provided by the State Board of Accounts, reimbursement for snacks provided to the developmental preschool students will be sought. Anticipated Completion Date: April 1, 2025

View Audit 348992 Questioned Costs: $1

Finding 537945 (2024-001)

Material Weakness 2024

South Harrison Community School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.77 § 200.78

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur wi...

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The following internal control procedures will be developed and implemented to assure that enrollment and poverty numbers of non-public schools is correctly entered into the grant application:  The Director for Elementary Curriculum, Instruction and Assessment/Title I Coordinator will utilize the “Guidelines for Title Services to Non-Public Schools” checklist (provided by the Indiana Department of Education during a recent Title I Directors meeting) to assure that all required non-public school related documentation is obtained and documented.  Someone other than the person preparing the Title I grant application will review the application prior to submission to assure that data is entered into the application correctly.  Documentation concerning the collaboration with and information obtained relating to the non-public school eligibility will be retained with the grant files to assure availability during audits. Anticipated Completion Date: April 1, 2025

View Audit 348992

Finding 537929 (2024-002)

Material Weakness 2024

Ycc Family Crisis Center

UT

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.320

Management agrees with the finding and will review and revise its procurement polciies and procedures to provide clarity, provide additional training to employees and board members, and establish monitoring procedures to ensure policies and procedures are being followed.

View Audit 348981

Finding 537877 (2024-003)

Significant Deficiency 2024

Jackson College

MI

Allowable Costs / Cost Principles Questioned Costs Student Financial Aid

2024-003 – Michigan Reconnect Expansion Refund Calculation Auditor Description of Condition and Effect. Two students in our testing population of forty students had inaccurate calcuations for their Michigan Reconnect Expansion grants. As a result of this condition, the ...

2024-003 – Michigan Reconnect Expansion Refund Calculation Auditor Description of Condition and Effect. Two students in our testing population of forty students had inaccurate calcuations for their Michigan Reconnect Expansion grants. As a result of this condition, the College had an overpayment of $224. Auditor Recommendation. We recommend that the College implement a review process to ensure that any disbursements are being reviewed for accuracy by an independent second individual prior to any disbursement. Corrective Action. The Office of Financial Aid will have the Financial Aid Federal and State Aid coordinator primarily responsible for state awards perform the original calculation using the state approved method. Once completed, a secondary Financial Aid Federal and State Aid coordinator (who has this program as a backup) will perform the calculations. Any differences in the calculations will be reviewed between the two staff members and clarification needed will be brought to the Director of Financial Aid. Once all calculations are performed and verified, they will be added/updated on the student record. Responsible Person. Lexie Seidel and Emmalee Gilaspie, Financial Aid Federal and State Aid Coordinators. Anticipated Completion Date. Spring 2025.

View Audit 348961

Finding 537876 (2024-002)

Significant Deficiency 2024

Jackson College

MI

Student Financial Aid Reporting Questioned Costs § 200.328

2024-002 – Untimely Reporting of Student Disbursements Auditor Description of Condition and Effect. One student out of forty tested received disbursements that were not reported to the federal government within the required timeframe. As a result of this condition, the C...

2024-002 – Untimely Reporting of Student Disbursements Auditor Description of Condition and Effect. One student out of forty tested received disbursements that were not reported to the federal government within the required timeframe. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Auditor Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. Corrective Action. During the upload of records to COD, if a file is rejected, the Financial Aid Federal and State Coordinator will work to clear the reject and upload the record again. The process will continue until the record is uploaded successfully. File uploads are occurring weekly. Responsible Person. Lexie Seidel and Emmalee Gilaspie, Financial Aid Federal and State Aid Coordinators. Anticipated Completion Date. Spring 2025.

View Audit 348961

Finding 537872 (2024-004)

Significant Deficiency 2024

Grand Valley State University

MI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Number: 2024-004 Condition: The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Planned Corrective Action: The federal agency has a new reporting system for FFATA through SAM.gov that a...

Finding Number: 2024-004 Condition: The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Planned Corrective Action: The federal agency has a new reporting system for FFATA through SAM.gov that allows for more accurate reporting and less technical system failures. GVSU Office of Sponsored Programs will file FFATA reports within the required 30-day timeline and will share receipt of filings with GVSU Finance and the MI-SBDC to acknowledge timely submissions. In the event of any system failures or delays in filing, GVSU OSP will capture a screenshot of the error and work with the agency tech support team as well as notify both Finance and MI-SBDC so the agency can be informed. Contact person responsible for corrective action: Kim Squiers, Director, Office of Sponsored Programs Anticipated Completion Date: New procedure was implemented with the recent filings completed on 1/24/2025.

View Audit 348946

Finding 537780 (2024-003)

Significant Deficiency 2024

Grand Valley State University

MI

Reporting Questioned Costs Significant Deficiency § 200.502

Condition: Out of our 40 samples tested for allowability in the Special Education Cluster (IDEA), the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 ...

Condition: Out of our 40 samples tested for allowability in the Special Education Cluster (IDEA), the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster (R&D), the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Planned Corrective Action: The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures. Contact person responsible for corrective action: Karen Mushong, Controller Anticipated Completion Date: 06/30/2025

View Audit 348946

Finding 537688 (2024-002)

Significant Deficiency 2024

Grand Valley State University

MI

Period of Performance Questioned Costs Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Condition: Of the 40 samples included in our sample selected for testing in the Research and Development Cluster (R&D), the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Planned Corrective Action: The university has implemented ...

Condition: Of the 40 samples included in our sample selected for testing in the Research and Development Cluster (R&D), the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Planned Corrective Action: The university has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period. Contact person responsible for corrective action: Associate Controller, Brenda Lindberg Anticipated Completion Date: The new grants module, which includes grant billing and award calendar schedule became operational at July 1, 2024.

View Audit 348946 Questioned Costs: $1

Finding 537676 (2024-001)

Significant Deficiency 2024

Grand Valley State University

MI

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Condition: Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster (TRIO), the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hour...

Condition: Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster (TRIO), the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster (IDEA), the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Planned Corrective Action: The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system. Contact person responsible for corrective action: Associate Controller, Brenda Lindberg Anticipated Completion Date: The new effort reporting system was implemented in June 2024.

View Audit 348946

Finding 537671 (2024-001)

Material Weakness 2024

Town of Webster

MA

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

DISTRICT RESPONSE: Finding 2024-001 Condition: The District recognizes that Time and Effort certifications were not maintained for grant funded employees that had salaries funded by the FC 240 and 262 grants, which are federal special education entitlement grants that fall under the Individuals wi...

DISTRICT RESPONSE: Finding 2024-001 Condition: The District recognizes that Time and Effort certifications were not maintained for grant funded employees that had salaries funded by the FC 240 and 262 grants, which are federal special education entitlement grants that fall under the Individuals with Disabilities Act (IDEA). Corrective Action Plan: The special education entitlement grants (FC 240 and 262) require certification of Time and Effort on a tri-annual basis (fall, spring, summer). The District has put into place a certification process, effective Spring of 2025, that will capture Time and Effort of all grant funded employees that have salaries funded by the FC 240 and 262 grants. This process included the development of certification records in which grant funded employees will be able to document and certify that they have been working solely in activities supported by the FC 240 or 262 grants during each of the tri-annual reporting periods. The certification record will be signed by the Director of Student Support Services as an after-the fact determination of actual effort expended for the grants on a tri-annual basis.The certification records will be kept on file in the Office of Student Support Services. Anticipated Completion Date: Process verified on 3/18/2025. Time and Effort will be maintained on a tri-annual basis. Contact: Shari Haire Director of Student Support Services 77 Poland Street Webster, MA 01570 508-943-3646 ext. 4022 shaire@webster-schools.org

View Audit 348944 Questioned Costs: $1

Finding 537645 (2024-001)

Significant Deficiency 2024

Washington County Commission on Aging, Inc.

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

This issue was identified during the FY 2023 audit which occurred in February 2024. Corrective action was taken immediately with the following controls implemented in the fourth quarter of fiscal year 2024: • The CFO evaluated the procedures involved in recording employee time on timesheets and tran...

This issue was identified during the FY 2023 audit which occurred in February 2024. Corrective action was taken immediately with the following controls implemented in the fourth quarter of fiscal year 2024: • The CFO evaluated the procedures involved in recording employee time on timesheets and transferring this data to the financial management system. • The CFO evaluated the need for additional controls to ensure accurate recording of time charged to programs as reflected on the employee's timesheet. • The CFO implemented new processes that establish checks and balances to verify that the programs charged in the general ledger align with the time recorded by the employees and is verified by their supervisor. • The CFO and HR director provided training to all staff and new hires on the importance of accurately capturing and recording payroll costs. • The CEO provided training to the CFO and staff accountant on the significance of aligning time charged with the programs designated in the general ledger for proper grant award billing. • The CFO conducts periodic reviews of payroll transactions to identify any discrepancies or irregularities promptly and take action immediately upon identification of such. These reviews will continue through FY 2025. The controls implemented above should reduce the risk of such errors occurring in the future.

View Audit 348933

Finding 537638 (2024-003)

Significant Deficiency 2024

Cumberland County Housing Authority

PA

HUD Housing Programs Questioned Costs Significant Deficiency

The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR §§982.405, 983.103)). Additionally, for units under HAP ...

The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR §§982.405, 983.103)). Additionally, for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). During our audit, we identified two (2) failed HQS with life-threating fails that did not receive a pass within the required 24-hour time frame. The HQS population had 135 failed inspections. We selected a sample of 15 inspection and identified of those 15 reviewed 2 did not obtain a re-inspection pass within the Criteria noted above and no rent abatement process was enforced on landlord. Recommendations We suggest the Authority properly oversee compliance with regulations and enforce rent abatements if necessary to adherence to federal compliance requirements. Corrective Action Plan Staff have implemented a new approach to addressing compliance issues immediately and notifying the Deputy Executive Director to enforce abatements. Staff are also required to do additional annual training.

View Audit 348917

Finding 537637 (2024-002)

Material Weakness 2024

Pittsfield Housing Authority

RI

Questioned Costs Procurement, Suspension & Debarment

2024-002 Procurement and Suspension and Debarment Material Weakness/Material Noncompliance The Authority’s Board of Commissioners approved an updated Procurement Policy in October 2024. The procedures are now in place and being followed to ensure compliance with: contract registers, procurement appr...

2024-002 Procurement and Suspension and Debarment Material Weakness/Material Noncompliance The Authority’s Board of Commissioners approved an updated Procurement Policy in October 2024. The procedures are now in place and being followed to ensure compliance with: contract registers, procurement approval procedures, and monitoring of vendor payments. The Authority has two MCPPO certified procurement officers, The Executive Director Tina Danzy has been approved by the Board of Commissioners to be the Chief Procurement Officer of the Authority, additionally Patrick Pettit is also certified as a procurement officer. Planned Completion Date of Corrective Actions: June 30, 2025 Persons Responsible for Corrective Actions; Tina Danzy, Executive Director Tracy Pero, HCV/PIH Compliance

View Audit 348913 Questioned Costs: $1

Finding 537636 (2024-001)

Material Weakness 2024

Pittsfield Housing Authority

RI

Questioned Costs Eligibility HUD Housing Programs

2024-001 - Eligibility Rent Calculation Material Weakness/Material Noncompliance The Authority has made a corrective action and Section 8 has implemented a checklist to accompany the tenant file to ensure all required documentation is obtained. Other HUD properties, staff has been trained and certif...

2024-001 - Eligibility Rent Calculation Material Weakness/Material Noncompliance The Authority has made a corrective action and Section 8 has implemented a checklist to accompany the tenant file to ensure all required documentation is obtained. Other HUD properties, staff has been trained and certified in rent calculations and redetermination. There is on-going oversight by the Authority federal public housing manager and the federal public housing specialist. Planned Completion Date of Corrective Actions: June 30, 2025 Persons Responsible for Corrective Actions; Tina Danzy, Executive Director Tracy Pero, HCV/PIH Compliance

View Audit 348913

Finding 537628 (2024-001)

Significant Deficiency 2024

Lawrence Union Free School District

NY

Questioned Costs Procurement, Suspension & Debarment Cash Management § 200.303

Significant Deficiency 2024-001. Procurement United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondar...

Significant Deficiency 2024-001. Procurement United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Youth and Children ALN: 84.425W Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District’s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2025.

View Audit 348909

Finding 537611 (2024-001)

Significant Deficiency 2024

Boone Memorial Hospital, Inc.

WV

Questioned Costs Procurement, Suspension & Debarment

As permitted by the West Virginia Department of Health, Health Facilities and Human Services’ (WVDHHFHS) State Opioid Response (SOR) General Operations Grant (G230821), Boone Memorial Hospital, Inc. (Hospital) acquired services through a local marketing and public relations agency that specialists i...

As permitted by the West Virginia Department of Health, Health Facilities and Human Services’ (WVDHHFHS) State Opioid Response (SOR) General Operations Grant (G230821), Boone Memorial Hospital, Inc. (Hospital) acquired services through a local marketing and public relations agency that specialists in healthcare marketing. The services provided, totaled $10,000, included a video production session arranged by the local marketing agency, but provided by a sub-contracting service provider and social media editing services that were completed directly by the local marketing agency. All services provided were included on a single invoice submitted by the marketing agency for ease of payment for the Hospital. While we acknowledge the Hospital was not compliant with procurement regulations outlined by 2 CRF 200 Subpart D related to small purchase procedures, we believe the reported non-compliance is not material to the overall procurement associated with the above-mentioned grant. The engaged local healthcare marketing firm has provided services to the Hospital for several years. They also provide similar services to other hospitals throughout the region. The oppressed economic environment throughout the region limits the number of competitive vendors that provide healthcare specific marketing and public relations services throughout the area. Management believes that a healthcare focused service provider was the most appropriate solution for the services obtained and is confident that the developed relationship with the local service provider ensured competitive pricing. Also, since we utilize this agency for our external marketing services we believe that they gave us a reasonable and competitive price for the services provided, so we did not solicit bids from vendors that we have not previously utilized as we believe vendor pricing for a small one time project would be higher. As a result of the noted commentary, the following corrective actions will be taken to prevent future non-compliance: • Enhanced education around the Hospital’s established procurement procedures and the compliance requirements associated with the Uniform Guidance procurement regulations outlined in 2 CFR Part 200 Subpart D will be completed for individuals involved in the grants administration and individuals involved in the Hospital’s procurement process. • For service greater than the micro purchase threshold, we will maintain contemporaneous formal written documentation for quotes, bids, or qualification for non-competitive proposal requirements, as applicable. • When applicable, the Hospital will enhance internal controls and documentation to ensure supervisory review for compliance with federal procurement stands. Completion Date: June 30, 2025

View Audit 348880 Questioned Costs: $1

Finding 537601 (2024-002)

Significant Deficiency 2024

Masshire North Central Workforce Board, Inc.

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

2024-002 Indirect Costs Responsible Official Mary Chase, Director of Finance Plan Details We will adjust our grant award billings to the grantor to reflect the corrected indirect cost charges to each award and return any excess grant funds received. Additionally, management will update its proced...

2024-002 Indirect Costs Responsible Official Mary Chase, Director of Finance Plan Details We will adjust our grant award billings to the grantor to reflect the corrected indirect cost charges to each award and return any excess grant funds received. Additionally, management will update its procedures for calculating modified total direct costs and related indirect cost charges to federal grant awards. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in 2025.

View Audit 348877 Questioned Costs: $1

Finding 537591 (2024-001)

Significant Deficiency 2024

University System of New Hampshire

NH

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Explanation of disagreement with audit find...

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will update credit balance reporting and monitoring procedures and provide training to staff to ensure refunds are done in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Cathy Mullins, Director of Financial Aid and Scholarships. Keene State College Planned completion date for corrective action plan: April 30, 2025

View Audit 348873

Corrective Action Plans

Filters