Corrective Action Plans

Finding 400232 (2023-004)

Material Weakness 2023

AL

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

We are aware of 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") when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000. We will ensure the David-Bacon Act wage...

We are aware of 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") when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000. We will ensure the David-Bacon Act wage rate is included in all construction contracts over $2,000.

View Audit 308344 Questioned Costs: $1

Finding 400228 (2023-003)

Material Weakness 2023

Blackhawk School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is effective immediately. Currently, the District has contracted with J. Martin & Associates, LLC (JMA) to provide business office accounting services. Representatives from JMA and the rest of the business office staff will monitor the implementation of noncompetitive procurement procedures to ensure that they are followed appropriately.

View Audit 308341 Questioned Costs: $1

Finding 400216 (2023-003)

Significant Deficiency 2023

Wyandot, Inc.

KS

Questioned Costs Cash Management Eligibility

Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence ...

Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence of the review and approval process for housing payments. For drawdowns, beginning July 2023, the Director of Fiscal Services, Linnea Cullumber, implemented a monthly reconcile process between the housing check payment requests and grant billing drawdown support provided by the Kim Wilson Housing Staff. The accounting staff now reconcile the payment and drawdown support, then retain the email correspondence supporting the drawdown process providing confirmation of review and approval. Rachel Erpelding, Executive Director of Kim Wilson Housing, and Linnea Cullumber, Director of Fiscal Services are responsible for this corrective action plan. The anticipated completion date is 3/31/24.

View Audit 308340

Finding 400212 (2023-001)

Material Weakness 2023

Sedro-Woolley School District No. 101

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Amy Weppler – Fiscal and Grants Manager 801 Tr...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Amy Weppler – Fiscal and Grants Manager 801 Trail Road, Sedro-Woolley, WA. 98284 360-855-3832 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). At the time of grant approval and award the District believed we met all conditions to expend this grant on computers and hotspots for students that were forced into remote learning due to Covid-19. Due to the large number of districts that received this finding, the state has approached the ECF Grantor to provide a waiver because the instructions related to unmet need were unclear to most. Moving forward, we have a full understanding of the requirements for unmet need and will expend future grants accordingly. Anticipated date to complete the corrective action: 6/1/2024

View Audit 308336 Questioned Costs: $1

Finding 400210 (2023-011)

Material Weakness 2023

State of Iowa

IA

Allowable Costs / Cost Principles Questioned Costs HUD Housing Programs

The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the...

The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the Council for Chief State Schools Officer’s Federal Education Group beginning in April of 2024.

View Audit 308332 Questioned Costs: $1

Finding 400189 (2023-003)

None 2023

California Institute for Behavioral Health Solutions

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

A. Contact Person: Victor Kogler, vkogler@cibhs.org B. Corrective Action Planned: 1. Quarterly report data collected and maintained by CIBHS, for example website statistics, number of grantee technical assistance sessions, session content and number of attendees. Will be compiled by the YOR Californ...

A. Contact Person: Victor Kogler, vkogler@cibhs.org B. Corrective Action Planned: 1. Quarterly report data collected and maintained by CIBHS, for example website statistics, number of grantee technical assistance sessions, session content and number of attendees. Will be compiled by the YOR California Senior Project Coordinator, a CIBHS employee. These records will be converted to PDF, printed and archived in a file cabinet at our offices at 1760 Creekside Oaks Dr., Ste. 175, Sacramento, CA 95833. The PDF files will also be stored in a dedicated folder on the project SharePoint site. 2. Quarterly report data collected and maintained by AHP, for example Learning Collaborative attendees; training webinar attendees; number of grantee newsletters produced and distributed; and grantee activities and caseloads will be sent in PDF format to the YOR California Senior Project Coordinator at CIBHS. These records will be printed and archived in a file cabinet at our offices at 1760 Creekside Oaks Dr., Ste. 175, Sacramento, CA 95833. The PDF files will also be stored in a dedicated folder on the project SharePoint site. 3. A provision will be added to CIBHS’s contract with AHP to make the submission of data supporting the quarterly report a contractual obligation. C. Anticipated Completion Date: 6/30/2024

View Audit 308324

Finding 400184 (2023-002)

Significant Deficiency 2023

City of Prichard

AL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centra...

a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centralized accounts payable function with clear policies and procedures for processing vendor payments. d. Conduct regular audits or reviews of vendor payments to identify and investigate any potential duplicate payments. e. Implement system controls or automated checks to flag potential duplicate invoices or payments based on criteria such as vendor, invoice number, amount, or date range. f. Provide training to accounts payable staff on the importance of detecting and preventing duplicate payments, as well as the procedures for investigating and resolving any identified instances. g. Maintain a comprehensive vendor master file with accurate and up-to-date information to prevent duplicate vendor records, which can lead to duplicate payments.

View Audit 308321 Questioned Costs: $1

Finding 400165 (2023-003)

Material Weakness 2023

Seminole Hospital District of Gaines County

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2023-003 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding an other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified ...

Corrective Action Plan for Finding 2023-003 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding an other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensation controls by introducing additional oversight and review for future COVID-19 PRF reporting. John Everett, CFO, will be responsible to ensure that the corrective action plan is followed. When the Period 4 lost revenue calculation was updated, the district had sufficient lost revenues for Period 4 funding received. The corrective action plan will be implemented by September 30, 2024.

View Audit 308302

Finding 400159 (2023-001)

Significant Deficiency 2023

Eldorado Community Unit School District No. 4

IL

Questioned Costs

District agrees with the finding and will implement additional reconciliation procedures. See detail in PDF

View Audit 308295

Finding 400144 (2023-001)

Material Weakness 2023

Harmony Community Development Corporation, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.403

Reference Finding Number: 2023-001 Eligibility and Allowable Costs To Whom It May Concern, This letter is in reference to the 2023 audit conducted by Capin Crouse on Harmony Community Development Corporation (Harmony CDC). Please find below the corrective action plan devised by Harmony CDC managemen...

Reference Finding Number: 2023-001 Eligibility and Allowable Costs To Whom It May Concern, This letter is in reference to the 2023 audit conducted by Capin Crouse on Harmony Community Development Corporation (Harmony CDC). Please find below the corrective action plan devised by Harmony CDC management to address the findings in the audit: The (SOP) standard operating procedure will be revised to ensure client documentation is being stored in more than one place. There will be a process to backup all files on an external drive. This will serve as a secondary storage place. Currently client documentation is stored in the housing portal and on the shared drive in the organization. In addition, a required documentation checklist will be maintained and verified for each client. A policy will be developed to complete quarterly internal audit reviews and evaluate 10-15% of the client case files. Staff will conduct ongoing peer reviews of the client files. When a staff member is on a Leave of Absence, the employee’s network access will be revoked during the time off. If a staff member is on a disciplinary action plan, the employee’s network access will be monitored. Mandatory compliance & ethical training will be completed by all employees. All employees will review and sign employee handbooks, conflict of interest and code ethics. Person Responsible for Corrective Action Plan: Mark Porter, Executive Director Anticipated Date of Completion: May 1, 2024 and ongoing internal audits quarterly

View Audit 308286 Questioned Costs: $1

Finding 400137 (2023-101)

Significant Deficiency 2023

Mid-State Child Care and Nutrition

AZ

Questioned Costs Procurement, Suspension & Debarment Cash Management § 200.303

CORRECTIVE ACTION PLAN SEPTEMBER 30, 2023 REFERENCE: 2023-101 REPEAT FINDING REFERENCE: 2022-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2023 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT R...

CORRECTIVE ACTION PLAN SEPTEMBER 30, 2023 REFERENCE: 2023-101 REPEAT FINDING REFERENCE: 2022-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2023 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Deanna Barrowdale, Director 2. Corrective action planned: Corrective action planned will include technical assistance with staff on review of the menu/meal counts, creditable meal components for accuracy, dates received, and children in attendance and ratios. Director and Co-Director will carefully review the provider menus to ensure that menus are mathematically accurate. We will contact our providers via newsletter, website, annual training and correspondence of ongoing changes and reminders for compliance of credible mealtimes and reimbursement. 3. Anticipated completion date: FY 2024

View Audit 308251

Finding 400130 (2023-026)

Material Weakness 2023

City of Carencro

LA

Questioned Costs

The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.

View Audit 308248 Questioned Costs: $1

Finding 400128 (2023-024)

Material Weakness 2023

City of Carencro

LA

Questioned Costs

This compliance finding relates to the previous administration, who did not properly have the vendor bid out in accordance with federal guidelines. The City will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR...

This compliance finding relates to the previous administration, who did not properly have the vendor bid out in accordance with federal guidelines. The City will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.

View Audit 308248 Questioned Costs: $1

Finding 400127 (2023-023)

Material Weakness 2023

City of Carencro

LA

Questioned Costs

The City will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.

View Audit 308248 Questioned Costs: $1

Finding 400126 (2023-018)

Material Weakness 2023

City of Carencro

LA

Questioned Costs Cash Management

The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.

View Audit 308248 Questioned Costs: $1

Finding 400124 (2023-016)

Material Weakness 2023

City of Carencro

LA

Procurement, Suspension & Debarment Questioned Costs § 200.320

This compliance finding relates to the previous administration, who did not properly have the vendor bid out in accordance with federal guidelines. The City will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR...

This compliance finding relates to the previous administration, who did not properly have the vendor bid out in accordance with federal guidelines. The City will review their policies and procedures to ensure that all contracts that have federal expenditures are properly bid in accordance with 2 CFR 200.320.

View Audit 308248 Questioned Costs: $1

Finding 400123 (2023-015)

Material Weakness 2023

City of Carencro

LA

Questioned Costs Cash Management

The City will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.

View Audit 308248 Questioned Costs: $1

Finding 400118 (2023-002)

Significant Deficiency 2023

The University of West Alabama

AL

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

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 ...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 CFC 690 80. A nticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid

View Audit 308242

Finding 400116 (2023-002)

Significant Deficiency 2023

Potter County, Texas

TX

Questioned Costs

In response to finding 2023-2, The County Purchasing Agent will arrange for control assessment workshops to identify, document, and implement systems of internal grant compliance controls to reduce the number of purchasing procedure exceptions by September 1, 2024.

View Audit 308221 Questioned Costs: $1

Finding 400111 (2023-001)

Significant Deficiency 2023

Cinnaire Solutions Corporation

MI

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Management should deposit $8,484 into the reserve for replacements account. Management agrees with the recommendation. In March 2024, management made a deposit into the reserve account to fully resolve the discrepancy.

View Audit 308217 Questioned Costs: $1

Finding 400108 (2023-001)

Significant Deficiency 2023

Dauphin County Victim/witness Assistance Program

PA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of in...

CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: January 1, 2023 – December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Findings – Financial Statement Audit #2023-001 – Significant Deficiency – Authorization and Approval Procedural Controls Recommendation We recommend delegating the approval of the Executive Director’s timesheet to another member of management involved in regular office procedures. View of responsible officials and planned corrective action Effective immediately, the Assistant Director signs the biweekly timesheets of the Executive Director. Findings – Federal Award Programs Audit See Finding 2023-001 If the Commonwealth of Pennsylvania Commission on Crime and Delinquency has questions regarding this plan, please call Victim/Witness Assistance Program Executive Director Amy Rosenberry at 717-780-7078. Sincerely, Amy Rosenberry Executive Director

View Audit 308216

Finding 400104 (2023-002)

Significant Deficiency 2023

Hoosac Valley Regional School District

MA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.

View Audit 308215 Questioned Costs: $1

Finding 400099 (2023-001)

Material Weakness 2023

Hoosac Valley Regional School District

MA

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

Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant ap...

Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant approval is delayed and costs must be incurred.

View Audit 308215 Questioned Costs: $1

Finding 400094 (2023-001)

Material Weakness 2023

Lakeside Union Elementary School District

CA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The District will keep better records of allowable charges and proper calculations of indirect costs. The proper transfers to reverse the indirect cost will be processed prior to June 30, 2024.

View Audit 308211 Questioned Costs: $1

Finding 400037 (2023-002)

Significant Deficiency 2023

Path

WA

Subrecipient Monitoring Reporting Questioned Costs

Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline do...

Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline documenting implementation of the corrective action plan. Action Responsible staff member Due date PATH has updated internal system parameters to include awards in closeout status. Global Grants and Contracts Manager Completed (Q1 2024)

View Audit 308200

Corrective Action Plans

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