Corrective Action Plans

Finding 403304 (2023-006)

Significant Deficiency 2023

DC

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.303

The District Department of Health (DC Health) concurs with the finding. Policy and Procedure: DC WIC will draft an internal policy and procedure as part of the program’s statewide Policy and Procedure manual, outlining the standard operating process to review and approve annual rebates from a vendo...

The District Department of Health (DC Health) concurs with the finding. Policy and Procedure: DC WIC will draft an internal policy and procedure as part of the program’s statewide Policy and Procedure manual, outlining the standard operating process to review and approve annual rebates from a vendor. DC WIC will train key staff at DC Health including program and financial staff on the new policy and procedure. Supporting Documentation: DC Health and a service provider have agreed via email to the following annual process. 1) The service provider emails cover letter to DC WIC contacts to review rebate dollar amount and direct deposit account number. 2) DC WIC replies confirming or correcting information provided. 3) The service provider deposits annual rebate into DC Health account. Contact - Sara Beckwith, Bureau Chief, Nutrition and Physical Fitness Bureau Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403303 (2023-005)

Significant Deficiency 2023

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The District Department of Health (DC Health) concurs with the finding. As part of the system of internal controls, the Deputy Director for Operations (DDO), manager and supervisor will review the 485 and position funding reports on a quarterly basis. This will ensure that an employee’s time is rec...

The District Department of Health (DC Health) concurs with the finding. As part of the system of internal controls, the Deputy Director for Operations (DDO), manager and supervisor will review the 485 and position funding reports on a quarterly basis. This will ensure that an employee’s time is recorded and documented per the funding source and will allow for the correction of any variance between what was budgeted, and the actual time worked. The DDO will sign off on the supervisors’ time and effort certifications that find an exception in paid time to budget and actual time worked. DC Health will also increase management training on the review of employee assignments and changes in those assignments to allowable costs. We will revise the section of the SOP 430 (Time and Effort Certification) to increase the frequency of 485 review. Contact - Clara Ann McLaughlin, Chief – Office of Grants Management Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403294 (2023-004)

Significant Deficiency 2023

Government of the District of Columbia

DC

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Strict procedures and practices are in place to ensure contract compliance. OFT manages quarterly audit reviews of UPO practices to ensure proper han...

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Strict procedures and practices are in place to ensure contract compliance. OFT manages quarterly audit reviews of UPO practices to ensure proper handling of DHS referral forms and intake documents up-holds to policy and procedures governed in order to mitigate the errors. OFT will continue this practice with UPO EBT Card Distribution sites to secure the EBT cards and document reconciliation. All Intake Procedures and Processes found in the EBT Manual are followed thoroughly by all employees. As practice, UPO will continue to enforce the progressive disciplinary process for errors or omissions identified during daily operations. Contact - Valencia Gregory, Program Analyst, OCFO/OFT Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403293 (2023-003)

Material Weakness 2023

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) Program Management Administration team agree with the findings. For the fifteen (15) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographi...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) Program Management Administration team agree with the findings. For the fifteen (15) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2024 Quality Control Corrective Action Plan reports dated April 2024. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact - Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date - September 30, 2025 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403291 (2023-001)

Significant Deficiency 2023

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Human Services (DHS) concurs with the finding. DHS will ensure that managers memorialize leave and overtime requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Huma...

The Department of Human Services (DHS) concurs with the finding. DHS will ensure that managers memorialize leave and overtime requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Human Resources Officer Estimated Completion Date - July 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403278 (2023-001)

Material Weakness 2023

Catherine Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone N...

Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management is reaching out to HUD for retroactive approval of the repayments and will implement procedures to ensure HUD approval is obtained in the future, if needed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2022-001 Resolved. See finding 2023-001

View Audit 310457 Questioned Costs: $1

Finding 403270 (2023-001)

None 2023

Pentucket Regional School District

MA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Pentucket Regional School District respectfully submits the Following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, sch...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Pentucket Regional School District respectfully submits the Following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States Federal Assistance Listing No. 84.027 Special Education Preschool Grants Federal Assistance Listing No. 84.173 2023-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance – Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Special Education Cluster grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The District does not utilize semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. Context: The District did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The District has not complied with the federal and state time and effort reporting requirements. Cause: Management has established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. The written guidelines and procedures outlined by management are not being followed as designed. Questioned Costs: Total payroll costs charged to the grant in 2023 totaled $703,789, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $117,345 for 61 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: Recommendation: The District should follow their written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began designing the form used for time and effort reporting related to special education grants, and the School District will begin issuing and collecting the forms for the special education grant for 2024, and future periods. If the Oversight Agency has questions regarding this plan, please call Suzanne Wallace, School Business Manager, at 978-346-7424, extension 126. Sincerely yours, Suzanne Wallace School Business Manager Pentucket Regional School District

View Audit 310445 Questioned Costs: $1

Finding 403263 (2023-001)

Material Weakness 2023

25 School Street, INC

MA

Questioned Costs

The necessary internal controls have been implemented and will be followed in the future to ensure that replacement reserve is funded in accordance with the terms of the regulatory agreement. On September 11, 2023, the replacement reserve account was funded with the delinquent required replacement r...

The necessary internal controls have been implemented and will be followed in the future to ensure that replacement reserve is funded in accordance with the terms of the regulatory agreement. On September 11, 2023, the replacement reserve account was funded with the delinquent required replacement reserve deposits.

View Audit 310440 Questioned Costs: $1

Finding 403253 (2023-001)

Significant Deficiency 2023

Open Door Family Medical Center Inc.

NY

Questioned Costs Special Tests & Provisions HUD Housing Programs

All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sli...

All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.

View Audit 310427

Finding 403252 (2023-001)

None 2023

Upmc

PA

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

Finding 2023-001 (Scope Limitation - Eligibility and Special Tests and Provisions) (Assistance Listing 93.767) UPMC follows the processes and procedures set forth by Pennsylvania Department of Human Services. As such, no corrective action will be taken.

View Audit 310425

Finding 403245 (2023-001)

Material Weakness 2023

Rsu 84/msad No 14

ME

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

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Margaret White, Superintendent Corrective Action: RSU 84 will take the following actions to address finding 2023-001 Wage Rate Requirements: As stated in RSU 84's April 20, 2023 Corrective Action P...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Margaret White, Superintendent Corrective Action: RSU 84 will take the following actions to address finding 2023-001 Wage Rate Requirements: As stated in RSU 84's April 20, 2023 Corrective Action Plan, starting on May 1, 2023, RSU 84 began implementing internal control processes and procedures to ensure we followed the criteria for 2022-001 Special Test and Provisions Wage Rate Requirements. We asked for a prevailing wage rate clause in the contract provisions for construction contracts and obtained copies of certified payrolls. Based on conversations with the auditing team throughout the FY23 audit process, the district has worked with vendors/contractors to correct the issues to comply with CFR(s): 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. We made contact regarding the Davis Bacon language for FY 23 vendors that we had contracts with before May 2023. Payroll certifications for those individuals have been received from one company but not the other. The payroll was reviewed by the Business Manager and Auditor for Davis Bacon compliance. Moving forward to the current fiscal year (FY24), current and future year construction projects paid for with federal and/or state funding will include Davis Bacon language. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance with Davis Bacon guidelines as applicable. A copy of the 0MB Circulars containing the CFR guidelines has been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirem ents are followed. The Business Manager will update the district's administrative team and central office staff on applicable guidelines to ensure compliance with all projects paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2024

View Audit 310401 Questioned Costs: $1

Finding 403242 (2023-001)

None 2023

Southcoast Health System, Inc.

MA

Questioned Costs Subrecipient Monitoring

2023-001 Congressional Directives Principal Investigator Cluster: Not applicable Grantor: U.S. Department of Health and Human Services Award Names: Congressional Directives Award Year: August 1, 2022-July 31, 2025 Award Number: 1 CE1HS46621‐01‐00 Assistance Listing Numbers: 93.493 Pass-through enti...

2023-001 Congressional Directives Principal Investigator Cluster: Not applicable Grantor: U.S. Department of Health and Human Services Award Names: Congressional Directives Award Year: August 1, 2022-July 31, 2025 Award Number: 1 CE1HS46621‐01‐00 Assistance Listing Numbers: 93.493 Pass-through entity: Not applicable Management’s Views and Corrective Action Plan Management’s View Management agrees with the Auditors’ assessment of the System’s internal controls over compliance in regard to the requirement to notify the GMO and OPDIV of the change in the Principal Investigator (PI) role. Management did not inform the GMO and OPDIV of the change in PI in a timely manner after the original PI left the System. Management believes this delay in notification did not lead to any mismanagement of funding. Corrective Action Plan The System has created a process of having two System representatives associated with the program. The System now has a Program Director (PD) and a PI approved by HRSA and the System received a revised NOA on May 15, 2024 naming the new PD and PI. Further, Management updated our policy on future federal funding to ensure that there will be two or more System representatives assigned to a project to mitigate timely notification delays should one of those employees leave the organization. Responsible Official: Ross Replogle, Corporate Controller Completion Date: May 15, 2024

View Audit 310398

Finding 403239 (2023-004)

Significant Deficiency 2023

Chief Dull Knife College

MT

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Reporting Requirements: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College’s website, but the third quarter 2023 report was posted in the Financial Section rather than the IHE’s activities section. This procedur...

Reporting Requirements: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College’s website, but the third quarter 2023 report was posted in the Financial Section rather than the IHE’s activities section. This procedure is being corrected and will be reviewed for all grants.

View Audit 310397

Finding 403236 (2023-003)

Material Weakness 2023

Chief Dull Knife College

MT

Questioned Costs Cash Management

Cash Management: As is the case with most higher education institutions and governmental entities, the College has struggled with the COVID pandemic and its aftermath. Essential functions were disrupted, including several key accounting, finance, functions due to employees being out sick. Chief D...

Cash Management: As is the case with most higher education institutions and governmental entities, the College has struggled with the COVID pandemic and its aftermath. Essential functions were disrupted, including several key accounting, finance, functions due to employees being out sick. Chief Dull Knife College had a discrepancy occur when drawing down funds in which it was done in error twice and an aggregate difference from the previous year was carried over. This was discovered and the difference was sent back to HEERF. The HEERF funding has been reconciled and concluded. The College had more than sufficient money in the bank to cover all of their expenses so this money was not used to cover any expenses. Chief Dull Knife College takes the responsibility of drawing money from Grant Programs very crucial and will make all efforts and policies to ensure this type of error does not occur.

View Audit 310397 Questioned Costs: $1

Finding 403233 (2023-005)

Significant Deficiency 2023

Chief Dull Knife College

MT

Questioned Costs Allowable Costs / Cost Principles

Allowability of Expenditures: Chief Dull Knife College has reviewed and updated the policies for expenditures and will continue to review, scrutinize and calculate all expenditure requests to eliminate any expenditures being paid without proper support or inaccurately added totals. All departments ...

Allowability of Expenditures: Chief Dull Knife College has reviewed and updated the policies for expenditures and will continue to review, scrutinize and calculate all expenditure requests to eliminate any expenditures being paid without proper support or inaccurately added totals. All departments have been made aware of the policies and procedures.

View Audit 310397

Finding 403232 (2023-002)

Significant Deficiency 2023

Arkoma School District No. I-91

OK

Questioned Costs Procurement, Suspension & Debarment

The District will follow proper fiscal procedure

View Audit 310392 Questioned Costs: $1

Finding 403227 (2023-004)

Material Weakness 2023

Low Rent Housing Agency of Fort Madison

IA

Questioned Costs

FMHA has taken the recommendation of our auditor. All tenants have been notified that during our internal audit we discovered that tenants were not being charged appropriately to cover cable expenses. A notice was sent to all tenants that during the internal audit brought awareness to the

View Audit 310390 Questioned Costs: $1

Finding 403227 (2023-004)

Material Weakness 2023

Low Rent Housing Agency of Fort Madison

IA

Questioned Costs

Housing Authority that an increase was necessary to stay in compliance. Remedying cost concerns for cable.

View Audit 310390 Questioned Costs: $1

Finding 403224 (2023-002)

Material Weakness 2023

Thlopthlocco Tribal Town Governmental Services Department

OK

Questioned Costs Subrecipient Monitoring Material Weakness

Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 ...

Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 and SLFRP2505 and SLFRP4740 Pass-through entity: Not applicable Type of Finding: Material Weakness in internal control over compliance (reporting) Name of the contact person responsible for corrective action: Sam Rowe, Accounting Manager Phone number of the contact person responsible for corrective action: (405) 395-5000 Anticipated completion date for corrective action: July 15, 2024 Action to be taken in response to the finding: The Department will review the reporting deadlines outlined in all award documents/contracts and setup automated reminders and sign-offs to document the completion and submission of the reports. Management view of the finding: There is no disagreement with the audit finding.

View Audit 310388

Finding 403212 (2023-001)

Material Weakness 2023

Houston County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federa...

Item 2023‐001 – Special Tests and Provisions – Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Kerry Bedsole, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective October 1, 2023, stating that the Chief School Financial Officer, Kerry Bedsole, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 310378 Questioned Costs: $1

Finding 403179 (2023-002)

None 2023

Gulf Coast Community Services Association

TX

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

ASSISTANCE LISTING 93.569 – COMMUNITY SERVICES BLOCK GRANT FEDERAL GRANT AWARD NUMBERS: 2101TXCOSR AND 2201TXCOSR PASS-THROUGH ENTITY IDENTIFYING NUMBERS: 61220003647 AND 61230003800 FINDING NO. 2023-002: ALLEGED USE OF FEDERAL FUNDS IN FRAUDULENT MANNER Planned Corrective Action Plan: The Organizat...

ASSISTANCE LISTING 93.569 – COMMUNITY SERVICES BLOCK GRANT FEDERAL GRANT AWARD NUMBERS: 2101TXCOSR AND 2201TXCOSR PASS-THROUGH ENTITY IDENTIFYING NUMBERS: 61220003647 AND 61230003800 FINDING NO. 2023-002: ALLEGED USE OF FEDERAL FUNDS IN FRAUDULENT MANNER Planned Corrective Action Plan: The Organization is committed to combatting fraud by creating an organizational culture and structure conducive to focusing on control activities, fraud-awareness initiatives, reporting mechanisms and employee integrity activities including:Revise programmatic and departmental approval authority-related guidelines designed to counter the previously encountered fraud schemes. • Maximize the functionality of the existing client software systems (e.g., NewGen and Fastrack) to minimize the dependency on external documents. • Use multiple methods to reinforce key antifraud messages through education and training on an ongoing basis to increase managers’ and employees’ awareness of potential fraud schemes. • Provide a hotline and other options for potential reporters of fraud to communicate and ensure that the Organization’s stakeholders (e.g., employees, vendors, program beneficiaries, and the public) are aware of the Organization’s access points to report potential fraud. • Implement mandatory virtual conflict of interest trainings. • Develop a board-approved policy regarding the Organization’s employees receiving services. • Revise the Conflict-of-Interest Policy in the Employee Handbook to serve as a coaching guide that clearly conveys that anyone in the Organization may develop a conflict of interest, whether they are entry-level or a member of the leadership team. Anticipated Implementation Date: December 31, 2024 Contact Person Responsible for Corrective Action: Dr. Jonita Reynolds, Chief Executive Officer

View Audit 310350 Questioned Costs: $1

Finding 403178 (2023-001)

Significant Deficiency 2023

Gulf Coast Community Services Association

TX

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

FINDING NO. 2023-001: NON-COMPLIANCE WITH SPECIAL TESTS AND PROVISIONS RELATED TO TRI-PARTITE BOARD COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH THE RELEVANT SPCIAL TESTS AND PROVISIONS Planned Corrective Action Plan: Key members of the Organization’s management ...

FINDING NO. 2023-001: NON-COMPLIANCE WITH SPECIAL TESTS AND PROVISIONS RELATED TO TRI-PARTITE BOARD COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH THE RELEVANT SPCIAL TESTS AND PROVISIONS Planned Corrective Action Plan: Key members of the Organization’s management will work with the Board of Directors to develop a plan for board recruitment, developing, and training to fill the vacant public sector seat and strengthen monitoring of compliance with the CSBG Act, Texas Administrative Code, and corporate bylaws. The results of the monitoring efforts will be reported to the Governance & Operations Committee and/or the Board of Directors at least on an annual basis. Anticipated Implementation Date: December 31, 2024 Contact Person Responsible for Corrective Action: Dr. Jonita Reynolds, Chief Executive Officer

View Audit 310350

Finding 403176 (2023-002)

Significant Deficiency 2023

Public Health - Madison and Dane County

WI

Questioned Costs Subrecipient Monitoring Reporting § 200.303

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal...

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal control procedure will ensure there are proper review and approval processes over completeness and accuracy of reports before submissions to federal agencies.

View Audit 310331

Finding 403170 (2023-001)

Material Weakness 2023

Attalla City Board of Education

AL

Questioned Costs Procurement, Suspension & Debarment Special Tests & Provisions

Funds from COVID-19 Education Stabilization Fund (ESF) were used to fund construction contracts in excess of $2,000 without the inclusion of prevailing wage rate clauses as required by Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedur...

Funds from COVID-19 Education Stabilization Fund (ESF) were used to fund construction contracts in excess of $2,000 without the inclusion of prevailing wage rate clauses as required by Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the “Davis-Bacon Act”). The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. Therefore, the construction project contract awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. Response: Management will implement controls to ensure future contracts funded with COVID-19 Education Stabilization Funds (ESF) in excess of $2,000 specify applicability of wage rate requirements.

View Audit 310311 Questioned Costs: $1

Finding 403163 (2023-006)

None 2023

The Housing Authority of Lafourche Parish

LA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

The Authority will implement and execute increased monitoring and approval procedures over the program admittance process. Erial Branch, Executive Director, has assumed the responsibility of implementing and executing increased monitoring and approval procedures over the program admittance process,...

The Authority will implement and execute increased monitoring and approval procedures over the program admittance process. Erial Branch, Executive Director, has assumed the responsibility of implementing and executing increased monitoring and approval procedures over the program admittance process, and anticipates the strengthened controls to be in place by August 1, 2024.

View Audit 310302 Questioned Costs: $1

Corrective Action Plans

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