Corrective Action Plans

Finding 403707 (2023-002)

Material Weakness 2023

Wayne Metropolitan Community Action Agency and Affiliates

MI

Questioned Costs Procurement, Suspension & Debarment Material Weakness

The submission of purchase requisitions within the ERP system is reviewed and monitored by accounts payable staff. Requisitions are now reviewed and approved by the Program supervisor and the Accounts Payable section manager. Proper documentation is required prior to the approval of all requisitions...

The submission of purchase requisitions within the ERP system is reviewed and monitored by accounts payable staff. Requisitions are now reviewed and approved by the Program supervisor and the Accounts Payable section manager. Proper documentation is required prior to the approval of all requisitions and such documentation must match the requisition in vendor name, address, amount, invoice number and appropriate program code. Staff have been trained on the use of the purchase requisition system and briefed on the necessary documentation standards.

View Audit 310726 Questioned Costs: $1

Finding 403704 (2023-003)

Significant Deficiency 2023

Wayne Metropolitan Community Action Agency and Affiliates

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Adjustments to payroll distributions, including changes in pay rates, must be requested and documented in writing by department supervisor and reviewed by the payroll manager as well as the grant accountant responsisble for the grant funding source. All requests will be included in the employee's fi...

Adjustments to payroll distributions, including changes in pay rates, must be requested and documented in writing by department supervisor and reviewed by the payroll manager as well as the grant accountant responsisble for the grant funding source. All requests will be included in the employee's file as part of the HRIS.

View Audit 310726 Questioned Costs: $1

Finding 403703 (2023-003)

Material Weakness 2023

City of Opp, Al

AL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.328

Item 2023‐003 Performance Reporting – Annual Project and Expenditure Report Recommendation: We recommend the strengthening of controls to ensure annual reporting required under the compliance supplement is performed in a timely manner. Action Taken: Management, namely Jan Boutwell, City Clerk, agree...

Item 2023‐003 Performance Reporting – Annual Project and Expenditure Report Recommendation: We recommend the strengthening of controls to ensure annual reporting required under the compliance supplement is performed in a timely manner. Action Taken: Management, namely Jan Boutwell, City Clerk, agrees with the finding and will implement the necessary internal controls to ensure annual reporting is submitted timely. Management anticipates completion by September 30, 2024.

View Audit 310723

Finding 403702 (2023-002)

Material Weakness 2023

City of Opp, Al

AL

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.319 § 200.320

Item 2023‐002 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non‐Federal entity to establish an...

Item 2023‐002 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non‐Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: § 200.302 Financial management  § 200.305 Payment  § 200.319 Competition  § 200.320 Methods of procurement to be followed  § 200.430 Compensation—personal services  § 200.431 Compensation—fringe benefits We recommend that the City implement the required written policies and procedures. Action Taken: Management, namely Jan Boutwell, City Clerk, agrees with the finding and will implement the necessary written policies to comply with the UG. Management anticipates completion by September 30, 2024.

View Audit 310723

Finding 403701 (2023-001)

Significant Deficiency 2023

Washington City Orphan Asylum Dba Hillcrest Children's Center

DC

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.430

We acknowledge the findings from the audit of our federal grants award, specifically the insufficient documentation of time and effort for one of our employees. We understand the importance of adhering to 2 CFR part 200.430 of the Uniform Guidance and regret any discrepancies that occurred. The sing...

We acknowledge the findings from the audit of our federal grants award, specifically the insufficient documentation of time and effort for one of our employees. We understand the importance of adhering to 2 CFR part 200.430 of the Uniform Guidance and regret any discrepancies that occurred. The single discrepancy noted related to a new employee that was hired for the federal grant a month and half before the end of the grant year. The variance resulted from an inadvertent payroll coding error in the payroll system, where the employee’s time and effort for the grant was miscoded. We appreciate the opportunity to address this finding and are committed to preventing its recurrence. Below, please find the detailed corrective action plan with timelines and responsible parties. Corrective Action Plan 1 Review and Correction: - We wish to assure you that this was an isolated incident resulting from a clerical oversight. As soon as the discrepancy was brought to our attention, corrective measures were promptly taken. The incorrect coding has been rectified in the payroll system. - Further, we have reviewed the documentation for the employee in question to established that the employee subsequent records accurately reflected the time and effort spent on the federal program. 2 Policy Review and Update: - We have reviewed our time and effort documentation procedures to ensure they align with federal requirements and would consistently lead to a fair and accurate time and effort allocation. - We noted that our current policy and procedures are adequate but can be strengthened further by a more effective supervisory review of time sheets for each employee assigned to a federal grant. - Nevertheless, all changes in policies and procedures that result in our continuous review will be documented and communicated to relevant personnel. - Updated procedures will be incorporated into our organizational handbook and made accessible to all staff members. - Further, we will ensure federal program managers are aware of any changes in regulations or requirements. This proactive approach will help us stay updated and adjust our procedures accordingly. 3 Staff Training: - We will, additionally, require all staff involved in federal grants to undergo quarterly training to reinforce the importance of accurate time and effort reporting. This training will cover the proper use of our time reporting system and the necessity of aligning it with accounting records. Our training sessions will cover the requirements of 2 CFR part 200.430 and the specific procedures that must be followed to maintain compliance. 4 Enhanced Oversight and Monitoring: - A system of regular internal audits will be established to monitor the compliance of time and effort documentation. - These audits will be conducted quarterly, and any discrepancies will be promptly addressed to ensure continuous compliance. 5 Continuous Improvement: - We commit to continuously improving our processes and controls related to federal grant management. This will include seeking feedback from our staff and auditors to identify areas for further enhancement. We believe that these corrective actions address the identified deficiency and goes beyond with additional effort to enhance our compliance environment. As a company, we are committed to maintaining the highest standards of accuracy and accountability to manage our federal funds.

View Audit 310722

Finding 403621 (2023-001)

None 2023

Appalachia Service Project, Inc.

TN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN June 25, 2024 Appalachia Service Project, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 636 Shelby Street, Suite 400 Bristol, TN 3...

CORRECTIVE ACTION PLAN June 25, 2024 Appalachia Service Project, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 636 Shelby Street, Suite 400 Bristol, TN 37620 Audit period: December 31, 2023 The findings from the December 31, 2023, Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS- MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-001: Community Development Block Grant-AL# 14.218, Controls over Reporting Condition: ASP included an amount for reimbursement to the City of Johnson City, TN that had not been paid and was not paid promptly, resulting in ASP receiving funds in advance from the City, which is in violation of the grant agreement ASP has with the City. Criteria: The grant agreerr.e nt with the City states that in no event shall the City provide advance funding to their sub-recipient. Cause: ASP failed to pay an invoice that was submitted for reimbursement prior to the receipt of the reimbursement from the City. ASP's controls over the process of reconciling reimbursement requests and payables from their general ledger to the request were not sufficient to prevent this issue from occurring, resulting in the error. Effect: ASP violated their agreement with the City and received funds in advance. Questioned Costs: NIA Perspective Information: An invoice recorded in their purchasing tracking software was not subsequently recorded in their financial software allowing for request for reimbursement to happen for an invoice that was not promptly paid. Controls were not sufficient to prevent this from occurring. Repeat Finding: No Recommendation: ASP should pay all invoices submitted for reimbursement prior to receipt of the reimbursement from the City in order to stay in compliance with their agreement with the City. ASP should also reconcile between the purchase tracking software and the general ledger to ensure that all purchases are promptly recorded in accounts payable to be paid promptly. ASP should ensure that controls are implemented to help prevent reoccurrence of this issue in the future. Corrective Action: ASP has policies and procedures in place to ensure all reimbursable expenditures are allowable, paid and clear the bank before submitting for reimbursement. However, on one occasion, ASP inadvertently submitted an allowable and paid expenditure of $32.78 that had not cleared the bank. ASP has since repaid this amount and the replacement check has been cashed by the vendor. In the future, ASP will ensure that all expenditures are allowable, paid, and clear the bank before submitting the reimbursement. ASP has re-emphasized the importance of following established procedures when submitting for grant reimbursements and believes proper controls and corrective actions are currently in place to prevent future issues. 2023-002: Community Development Block Grant - AL# 14.218, Reporting Condition: ASP, a sub-recipient, did not submit their Quarter 3 report in a timely manner, which is in violation of the grant agreement ASP has with the pass-through entity, City of Johnson City, TN. Criteria: The grant agreement with the City requires an annual report, a projected expenditures report, and four quarterly reports be submitted by ASP in a timely manner. Cause: ASP failed to submit their Quarter 3 report before it was due. Effect: ASP violated their agreement with the City and submitted their report late. Questioned Costs: NIA Perspective Information: The Quarter 3 report required by the grant agreement between ASP and the City of Johnson City was not submitted timely. Repeat Finding: No Recommendation: ASP should submit all required reports in a timely manner per the grant agreement. Additionally, ASP should review controls and procedures in place to ensure that there are policies to help aid with timely report completion. Corrective Action: ASP is currently engaged in home rehabilitation projects under an agreement with Johnson City CDBG. This agreement stipulates that quarterly reports must be submitted by the 15th of the month following the quarter. Despite completing the required work and accurately tracking expenses, the report due on I 0/16/2023 was submitted a little over 2 weeks late on I 1/2/2023 due to an omission by staff. However, ASP has maintained communication with the grant administrator at Johnson City and has remained compliant with all other aspects of the contract. The delayed submission of the quarterly report has not impacted ASP's favorable standing with the city, and we have promptly rectified the situation, ensuring full compliance with the agreement. ASP believes the proper corrective action has taken place to ensure future reports are submitted in a timely manner. If the Federal Audit Clearinghouse has questions regarding this plan, please call Greg DeGennaro, CFO at 423- 854-8800. Sincerely yours, Greg DeGennaro Chief Financial Officer

View Audit 310673

Finding 403620 (2023-001)

Significant Deficiency 2023

Prosecuting Attorneys Association of Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

Grantee Response: The Association took immediate action to notify the grant administrators when the condition was discovered, performed an investigation, and submitted a report to the grant administrators detailing their findings. As a result of these circumstances, the Association has made several ...

Grantee Response: The Association took immediate action to notify the grant administrators when the condition was discovered, performed an investigation, and submitted a report to the grant administrators detailing their findings. As a result of these circumstances, the Association has made several updates to their policies including 1) regularly reviewing cell phone records to detect out of state calls within one month of their occurrence; 2) developing an approval form for out of state travel that must include proof of the grant administrators approval and a detailed agenda of the trip; 3) requiring that expense reimbursement forms include travel dates and times as well as the event that the travel is related to; 4) crosschecking the shared office Outlook calendar each payroll period to personal leave requested in the payroll system; and 5) attending monthly grant administrator meetings to facilitate communication and ensure that the Association is made aware of travel requests.

View Audit 310671

Finding 403617 (2023-001)

Significant Deficiency 2023

Hospital Development Company D/b/a Roane General Hospital

WV

Special Tests & Provisions Questioned Costs Reporting

Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.6 of the USDA's Loan Guarantee Agreement stipulates that the borrower must maintain certain financial reporting covenants, such as debt servic...

Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.6 of the USDA's Loan Guarantee Agreement stipulates that the borrower must maintain certain financial reporting covenants, such as debt service coverage ratio of at least 1.25, days cash on hand in excess of 65 days, and obtaining an audited fiscal year-end financial statement audited by independent certified public accountants withing one hundred ten days subsequent to year end. Additionally, section 4(d) of the Community Facilities Loan Resolution Agreement stipulates that the Hospital will establish and maintain a bookkeeping or separate bank account for the debt reserve funds. As of September 30, 2023 the Hospital had not maintained a separate account at the bank with sufficient funds, nor was a separate general ledger account established. Condition and Context: The Hospital did not maintain a days cash on hand in excess of 65 days, as of September 30, 2023. Additionally, the Hospital failed to maintain a separate account at the bank with sufficient funds, nor was a separate general ledger account established. The Hospital's audited financial statements as of September 30, 2023 were issued subsequent to one hundred ten days following September 30, 2023. Corrective Action Planned: Management has contacted the financial institutions and the United States Department of Agriculture, for waivers of debt covenants to prevent triggering an event of default. Additionally, management has reviewed and modified its internal controls to ensure monitoring of ongoing compliance. Name of Contact Person Responsible for Corrective Action: Amy Downey, Chief Financial Officer, 200 Hospital Drive, Spencer, WV 25276 Anticipated Completion Date: June 27, 2024

View Audit 310662

Finding 403609 (2023-001)

Material Weakness 2023

Metropolitan Transit Authority of Harris County, Texas

TX

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

METRO's Grant Programs Administration Division will review and implement changes, as necessary, to established policies and procedures regarding expense transactions to be charged to a grant and reimbursed by the granting agency. Emphasis will be placed on reimbursements for prior year costs not typ...

METRO's Grant Programs Administration Division will review and implement changes, as necessary, to established policies and procedures regarding expense transactions to be charged to a grant and reimbursed by the granting agency. Emphasis will be placed on reimbursements for prior year costs not typically subject to detailed allowability assessments in accordance with federal requirements. Any change to processes and controls will be in accordance with cost principles criteria (i.e., allowable, allocable, reasonable, and necessary) as per Title 2 CFR 200.403 (a) and (b). This effort will be completed by Philip Brenner, Deputy CFO, before September 30, 2024.

View Audit 310653 Questioned Costs: $1

Finding 403599 (2023-001)

Significant Deficiency 2023

McLeod Health

SC

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding Number: 2023-001 Condition: The Organization had a control to review the allowable expenses identified under this award; however, the control was ineffective and resulted in the inclusion of a duplicate invoice in the portal submission. Planned Corrective Action: An additional review process...

Finding Number: 2023-001 Condition: The Organization had a control to review the allowable expenses identified under this award; however, the control was ineffective and resulted in the inclusion of a duplicate invoice in the portal submission. Planned Corrective Action: An additional review process for duplicate invoice numbers will be included going forward after our contracted reviewer performs their review. Contact person responsible for corrective action: Mark Cameron Anticipated Completion Date: 7/1/2024

View Audit 310615 Questioned Costs: $1

Finding 403590 (2023-002)

Material Weakness 2023

Guam Housing and Urban Renewal Authority

GU

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding #2023-002 Continuum of Care Program Views of Responsible Officials and Planned Corrective Action The Authority will review its accounting processes to accurately record and provide complete reports as required by the U.S. Housing and Urban Development (HUD), by the recommendations from HUD’s...

Finding #2023-002 Continuum of Care Program Views of Responsible Officials and Planned Corrective Action The Authority will review its accounting processes to accurately record and provide complete reports as required by the U.S. Housing and Urban Development (HUD), by the recommendations from HUD’s technical assistance, and by the updated Uniform Guidance requirements to report matching requirements. Responsible accounting and planning personnel will be trained on updated Uniform Guidance. Responsible Party: Frances Danieli, Controller and Katherine Taitano, Chief Planner Anticipated Date of Completion: Ongoing effort and as training is made available

View Audit 310613 Questioned Costs: $1

Finding 403577 (2023-002)

Significant Deficiency 2023

Nevada Legal Services, Inc.

NV

Equipment & Real Property Management Special Tests & Provisions Questioned Costs

Nevada Legal Services, Inc. agrees with the finding. An inventory will be done annually as part of the year-end close. This will be reconciled to the fixed assets in the general ledger accounts and property subsidiary ledgers. The inventory will be done in accordance with the requirements of the new...

Nevada Legal Services, Inc. agrees with the finding. An inventory will be done annually as part of the year-end close. This will be reconciled to the fixed assets in the general ledger accounts and property subsidiary ledgers. The inventory will be done in accordance with the requirements of the new LSC Financial Guide. Proposed Completion Date: With the December 31, 2024, year-end close.

View Audit 310608

Finding 403576 (2023-001)

Significant Deficiency 2023

University of Alabama Health Services Foundation, P.c.

AL

Reporting Questioned Costs § 200.502 § 200.510

MANAGEMENT’S VIEWS AND CORRECTIVE ACTION PLAN Finding 2023-001 – Federal Award Omitted from Schedule of Expenditures of Federal Awards Award: Medical Assistance Program Federal Agency: Department of Health and Human Services Assistance Listing Number: 93.778 University of Alabama Health Services Fou...

MANAGEMENT’S VIEWS AND CORRECTIVE ACTION PLAN Finding 2023-001 – Federal Award Omitted from Schedule of Expenditures of Federal Awards Award: Medical Assistance Program Federal Agency: Department of Health and Human Services Assistance Listing Number: 93.778 University of Alabama Health Services Foundation, P.C. Management acknowledges and agrees with the finding as presented. Dating back to FY 2020, a single grant was improperly omitted from the Schedule of Expenditures of Federal Awards (the “Schedule”). Upon identification of this omission, Management reached out to the respective pass-through entity. In June 2024, Management corresponded with the Office of Contracts and Grants at the Alabama Department of Mental Health to discuss the finding and reached an agreement that prior year reports would remain unchanged and the Schedule for the year ended September 30, 2023, would only present the current year expenditures of the grant. In June 2024, we incorporated a comprehensive review and reconciliation of all amounts recorded in a fiscal year. This captured federally sourced revenue and expenditures recorded throughout the institution and were to be reported on the Schedule. Further, funded sources identified through this reconciliation were reviewed in depth to confirm federal financial compliance requirements are being met or were corrected immediately. Education to key stakeholders also took place to spread awareness of the compliance requirements regarding federally funded sources that are to be reported on the Schedule. At the completion of each fiscal period, grants accounting, in collaboration with general accounting, will prepare a comprehensive reconciliation of grant revenue recorded throughout the organization. Grant accounting and general accounting personnel will jointly review any and all changes to grant contracts to identify payment changes. Funding sources will be reviewed in depth to confirm federal financial compliance requirements are being met.

View Audit 310601

Finding 403520 (2023-002)

Significant Deficiency 2023

City of Hope

CA

Questioned Costs Procurement, Suspension & Debarment

Finding 2023-002: Internal control deficiency and noncompliance over Procurement. In response to this finding COH had/will complete the following: 1. Management provided training to reinforce current policy requirements to Research, Accounting and Procurement personnel to emphasize procurement gu...

Finding 2023-002: Internal control deficiency and noncompliance over Procurement. In response to this finding COH had/will complete the following: 1. Management provided training to reinforce current policy requirements to Research, Accounting and Procurement personnel to emphasize procurement guidelines prior to requisition submission. Training was completed on September 7 and 15, 2023. 2. Accounting reviewed sample size of federally funded procurement to ensure controls have been remediated. 3. Accounting will review the items identified as questioned costs to identify if any improper payments were made to COH. Contact Person: Joe Norton, Vice President, Corporate Accounting and Operations Completion/Expected Date: September 30, 2023 (Action 1 and 2) and August 30, 2024 (Action 3)

View Audit 310598 Questioned Costs: $1

Finding 403506 (2023-001)

Significant Deficiency 2023

City of Hope

CA

Internal Control / Segregation of Duties Period of Performance Questioned Costs

Finding 2023-001: Internal control deficiency and noncompliance over Period of Performance. In response to this finding City of Hope (COH) will complete the following: 1. Research Accounting will present finding and revisit guidelines on period of performance requirements with Research and Post A...

Finding 2023-001: Internal control deficiency and noncompliance over Period of Performance. In response to this finding City of Hope (COH) will complete the following: 1. Research Accounting will present finding and revisit guidelines on period of performance requirements with Research and Post Award Accounting personnel. 2. COH will refund the identified questioned costs. Contact Person: Joe Norton, Vice President, Corporate Accounting and Operations Expected Completion Date: September 30, 2024

View Audit 310598 Questioned Costs: $1

Finding 403486 (2023-002)

Significant Deficiency 2023

Hunter Health Clinic, Inc.

KS

Questioned Costs Eligibility Significant Deficiency

Audit Finding: 2023-002 Eligibility Corrective Action Plan: Policy & Procedure modified to align more with IHS requirements and to make access for minors less burdensome. Persons Responsible: Tara Nolen, Director of Population Health Estimated Completion Date: August 31,2024

View Audit 310552

Finding 403485 (2023-001)

Significant Deficiency 2023

Medford Water Commission

OR

Questioned Costs Allowable Costs / Cost Principles

The rates included in the budget document play a crucial role in the preparation and approval of the budget. It is the accountant's responsibility to accurately enter these rates into the financial system every year. Once entered, a senior accountant will review the recorded rates to ensure their co...

The rates included in the budget document play a crucial role in the preparation and approval of the budget. It is the accountant's responsibility to accurately enter these rates into the financial system every year. Once entered, a senior accountant will review the recorded rates to ensure their completeness and accuracy. The review process will be documented and approved to maintain accountability and prevent or detect future clerical errors. This applies to all changes in rates or additions.

View Audit 310550 Questioned Costs: $1

Finding 403480 (2023-012)

Significant Deficiency 2023

Crow Wing County

MN

Matching / Level of Effort / Earmarking Questioned Costs Eligibility

EARMARKING – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County implements a policy requiring a review of the administrative expenditures as reported on the quarterly DWP reports. Explanation of disagreement with audit finding: There is no disagreement with ...

EARMARKING – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County implements a policy requiring a review of the administrative expenditures as reported on the quarterly DWP reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement a review policy to ensure they are following compliance requirements for administrative expenditure reporting. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403479 (2023-006)

Material Weakness 2023

Crow Wing County

MN

Eligibility Internal Control / Segregation of Duties Questioned Costs

ELIGIBILITY – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to verify proper documentation is kept on file for all clients deemed eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

ELIGIBILITY – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to verify proper documentation is kept on file for all clients deemed eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all TANF recipients have proper documentation on file supporting the compliance requirements. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403478 (2023-005)

Material Weakness 2023

Crow Wing County

MN

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor sign off on all disbursements and journal entries to ensure proper review of expenditures. Explanation of disagreement with audit finding: There ...

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor sign off on all disbursements and journal entries to ensure proper review of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all expenditures and journal entries have proper review in place and documentation of review is maintained. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403475 (2023-008)

Significant Deficiency 2023

Crow Wing County

MN

Questioned Costs Reporting Significant Deficiency

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported timely. Explanation of disagreement with audit finding: The finding was due to reporting s...

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported timely. Explanation of disagreement with audit finding: The finding was due to reporting system issues which caused the County’s inability to report this project expenditure in the 4th quarter of 2023. Action taken in response to finding: The County will implement policies to ensure that all costs incurred are reported timely. Name of the contact person responsible for corrective action plan: Nancy Malecha, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403469 (2023-011)

Significant Deficiency 2023

Crow Wing County

MN

Internal Control / Segregation of Duties Questioned Costs Eligibility

SPECIAL PROVISIONS – STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: It is recommended that income documentation be reviewed for each eligible case file to ensure the information matches MAXIS. Explanation of disagreement with audit f...

SPECIAL PROVISIONS – STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: It is recommended that income documentation be reviewed for each eligible case file to ensure the information matches MAXIS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work on training new staff on requirements. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403462 (2023-004)

Significant Deficiency 2023

Puerto Rico Department of Economic Development and Commerce

PR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Questioned Costs § 200.512

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted Single Audit reports up to fiscal year 2023. To address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up dir...

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted Single Audit reports up to fiscal year 2023. To address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up directly by CFO to ensure timely execution to ensure audits are timely completed and planned. • Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. Additional resources (consultants) were hired to assist in the audit process to ensure external auditors have information on a timely basis. In order to ascertain that basic and recurrent information requested by auditors is ready, management prepared an updated list of information normally requested and prepared a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide the efficiency and agility to response to auditors in a timely manner. Management successfully completed late Single Audit submissions with this 2023 Single Audit Report. With this filing, DDEC is up to date in its regulatory reports. Furthermore, with the process enhancements and improved controls implemented, DDEC expects to continue filing on or before filing due dates.

View Audit 310538

Finding 403461 (2023-003)

Material Weakness 2023

Puerto Rico Department of Economic Development and Commerce

PR

Eligibility Internal Control / Segregation of Duties Questioned Costs

Findings and Questioned Costs Relating to Federal Awards: Energy Incentive Program Disbursement to Ineligible Providers and Beneficiaries The program “Apoyo Energético”, funded by the American Rescue Plan Act (ARPA), that resulted in this finding concluded early 2023, which lack of a complete and ro...

Findings and Questioned Costs Relating to Federal Awards: Energy Incentive Program Disbursement to Ineligible Providers and Beneficiaries The program “Apoyo Energético”, funded by the American Rescue Plan Act (ARPA), that resulted in this finding concluded early 2023, which lack of a complete and robust operational guidance. The guidance used to manage the process were simple, not quite restrictive, and with little internal controls for both suppliers and beneficiaries. DDEC has adopted guidelines for both suppliers and beneficiaries that are more restrictive, and specific with internal regulations that ensure data retention and storage. Currently, the second initiative of this program, being “Apoyo Energético 2.0” commenced April 2024, which is funded by a CDBG-DR funds, for registration of potential suppliers and are following the guidelines issued.

View Audit 310538 Questioned Costs: $1

Finding 403460 (2023-006)

None 2023

Territory of American Samoa

AS

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

Eligible Activities *Control Deficiency in Internal Controls Federal Program - 20.018 – Federal Motor Carrier Safety Assistance Program (FMCSA) DPS completed their policies and procedures in FY 2024. They’ve also updated the DPS rules and regulations in the AS Administrative Code. The documents...

Eligible Activities *Control Deficiency in Internal Controls Federal Program - 20.018 – Federal Motor Carrier Safety Assistance Program (FMCSA) DPS completed their policies and procedures in FY 2024. They’ve also updated the DPS rules and regulations in the AS Administrative Code. The documents have been submitted to the auditors with this corrective action plan. POC DPW Finance Officer Lemasaniai Tali

View Audit 310534

Corrective Action Plans

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