Corrective Action Plans

Finding 395858 (2022-003)

Material Weakness 2022

NV

Questioned Costs Material Weakness Reporting

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Reporting Finding Summary: The Hospital opted for a budget to act...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Reporting Finding Summary: The Hospital opted for a budget to actual comparison for the calculation of lost revenue as an alternate reasonable methodology, however the actual amounts used did not consider adjustments during the fiscal year. Responsible Individuals: Douglas B. Lewis, CFO Corrective Action Plan: Period 4 reporting was completed prior to the financial statement audit for fiscal year 2022. Management will evaluate the process for reporting to consider any financial statement adjustments.

View Audit 305482

Finding 395811 (2022-002)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions obs...

Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions observed: Summary of Exceptions: 1.Credits applied for electric and secondary water disbursements exceeded the prescribed 60-day timeframe. 2.Recalculation of eligible credits for three out of sixty samples resulted in awarded amounts surpassing the calculated eligibility, leading to questioned costs (i.e., over award). Corrective Action Plan: 1.In order to ensure adherence to the stipulated 60-day window for credit applications, for the upcoming CWWAPP arrearage funding we have initiated immediate testing of bill notices upon receipt of the CWWAPP 2.0 disbursement check. Simultaneously, a secondary query has been implemented to validate consistency between the initial query and the present data. Should any discrepancies or technical issues arise, we will promptly seek extension from the State Water Resources Control Board (SWRCB) to facilitate timely funding. 2.To mitigate the risk of over awarding eligible customers, a final query will be conducted prior to disbursement to confirm the accuracy of awarded amounts for each eligible account. We are committed to implementing these corrective measures swiftly and effectively to uphold compliance standards and improve efficiency within the framework of the SWRCB and CWWAPP. Responsible Official: Jeff Sparks Assistant Customer Service Manager Corrective Action Plan Implementation Date: May 17th, 2024

View Audit 305456 Questioned Costs: $1

Finding 395810 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs

Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maint...

Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure ongoing compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 305456 Questioned Costs: $1

Finding 395692 (2022-002)

Significant Deficiency 2022

Saleian Missions, Inc.

NY

Questioned Costs Subrecipient Monitoring Eligibility

Finding Number: 2022-002 - Eligibility Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VI U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise...

Finding Number: 2022-002 - Eligibility Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VI U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII. Planned Corrective Action: Management has adjusted its internal policy related to files maintained related to eligibility. Due to the timing of the finding the first full period that this can be implemented will be in fiscal 2024. Person Responsible: Daniel DeFilippis, Controller Expected Completion Date: December 31, 2024

View Audit 305324 Questioned Costs: $1

Finding 395691 (2022-001)

Significant Deficiency 2022

Saleian Missions, Inc.

NY

Questioned Costs Cash Management Reporting

Finding Number: 2022-001 – Reporting Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise ...

Finding Number: 2022-001 – Reporting Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VIII U.S. Agency for International Development. Award Listing Number 98.003 Ocean Freight Reimbursement Program U.S. Agency for International Development. Award Listing Number 98.006 Foreign Assistance to American Schools and Hospitals Abroad (ASHA) - Don Bosco Sobre Ruedas (Don Bosco on Wheels) U.S. Agency for International Development. Award Listing Number 98.006 Foreign Assistance to American Schools and Hospitals Abroad (ASHA) - Walking Anew - El Salvador Planned Corrective Action: The planned correction plan is to file annual data collection forms upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Daniel DeFilippis, Controller Expected Completion Date: May 2024

View Audit 305324

Finding 395592 (2022-006)

Material Weakness 2022

Sacramento Housing and Revelopment Agency

CA

Special Tests & Provisions Questioned Costs HUD Housing Programs

Public and Indian Housing – Assistance Listing No. 14.850 Recommendation: We recommend management to assign a person that verifies all relevant documents are gathered and added to the tenant file before processing new move ins. Explanation of disagreement with audit finding: There is no disagreement...

Public and Indian Housing – Assistance Listing No. 14.850 Recommendation: We recommend management to assign a person that verifies all relevant documents are gathered and added to the tenant file before processing new move ins. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A checklist will be created that staff will use to check off all relevant data that has come in. This list will be reviewed by the Intake team before files are sent to Public Housing and public housing will review again before moving a prospective tenant into housing. Name(s) of the contact person(s) responsible for corrective action: Myvy Ngo Planned completion date for corrective action plan: Immediately

View Audit 305205

Finding 395188 (2022-002)

Significant Deficiency 2022

Plaza Nursing Home Company, Inc.

NY

Questioned Costs Reporting

In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.

View Audit 305071 Questioned Costs: $1

Finding 395105 (2022-005)

None 2022

National Federal of Families for Children's Mental Health

MD

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318 § 200.327

Action Taken: The Organization is generally identified and approached by Federal agencies, or prime contractors having or considering federal agencies, to utilize grant funding for NFFCMH contracts. The Organization works with trusted partners, each having a unique or specialized forte within the g...

Action Taken: The Organization is generally identified and approached by Federal agencies, or prime contractors having or considering federal agencies, to utilize grant funding for NFFCMH contracts. The Organization works with trusted partners, each having a unique or specialized forte within the grant requirements, to assemble a joint team of providers. Many of these partners are, due to repeated utilization and unique recognition within their field, uniquely qualified, or the true only option, for their areas of expertise. The Organization has revised the procurement policy to comply with Uniform Guidance, as opposed to the Federal Acquisition Regulations.

View Audit 305025

Finding 395095 (2022-002)

None 2022

National Federal of Families for Children's Mental Health

MD

Questioned Costs Reporting

Action Taken: NFFCMH is now aware of the timelines associated with the Uniform Guidance Report. As such, we expect no further issues or problems with the timely filing of this annual report.

View Audit 305025

Finding 395047 (2022-004)

Material Weakness 2022

University Settlement Society of New York, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver o...

The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver of the invoice and that the preparer provide an expense report verifying the amount submitted for payment. The contract specific monthly expense report (Direct Report generated through Sage Intacct) is reviewed for accuracy and completeness by both the preparer and reviewer. For OHS, specifically, the reviewer and approver receive both the monthly Director Report and a summary of payments received to date. The approver is either the Controller or the CFAO. Once approved, the reimbursement request with expenses and backupdocuentation is submitted to the funder, who performs a final review prior to releasing payment for reimbursement. Additionally, for year-end, the fiscal team begins the reconciliation process with previously audited yearend A/R balances by contract. They then verify that subsequent receipts substantiate the receivable previously recorded in the books. Expenses for each contract are billed monthly by recording a receivable and revenue. Implementation began July 2022. Responsible parties: Assistant Controllers, Controller, CFAO Completion date: 7/1/2022

View Audit 304979 Questioned Costs: $1

Finding 395044 (2022-007)

Material Weakness 2022

University Settlement Society of New York, Inc.

NY

Subrecipient Monitoring Questioned Costs Eligibility § 200.334

The Settlement agrees with the finding. Fiscal and program staff will update CACFP Policies and Procedures to ensure that all CACFP records are retained for a minimum of three years. CACFP eligibility will be clearly documented and retained for three years by program staff. Fiscal and program staff ...

The Settlement agrees with the finding. Fiscal and program staff will update CACFP Policies and Procedures to ensure that all CACFP records are retained for a minimum of three years. CACFP eligibility will be clearly documented and retained for three years by program staff. Fiscal and program staff will update CACFP Policies and Procedures to reflect subrecipient eligibility and related paperwork. Staff will be trained on completing and maintaining CACFP enrollment and eligibility paperwork via CACFP online workshops. Managers will complete management KidKare training to optimize electronic record-keeping of CACP documentation. The Compliance Director will complete an unannounced monitoring review of enrollment paperwork quarterly. Policies and Procedures will be edited to reflect rules and regulations for enrollment and eligibility paperwork. Implementation began October 2023. Responsible parties: Fiscal and Program staff, Compliance Director Completion date: 10/1/2023

View Audit 304979

Finding 394975 (2022-004)

Significant Deficiency 2022

City of Turlock

CA

Allowable Costs / Cost Principles Questioned Costs § 200.430

Finding Reference Number: SA2022-004 Documenting Payroll Costs Charged to Grant Assistance Listing Numbers: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Cluster - Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation Federal Aw...

Finding Reference Number: SA2022-004 Documenting Payroll Costs Charged to Grant Assistance Listing Numbers: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Cluster - Formula Grants (Urbanized Area Formula Program) Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2019-111-01, CA-2020-141-00 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: The City of Turlock will immediately begin to perform time studies of those individuals whose time is charged to grants and use the results of the time study to determine the allocation percentage, in order to address this finding. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394973 (2022-003)

Material Weakness 2022

City of Turlock

CA

Subrecipient Monitoring Questioned Costs Eligibility

Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name ...

Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-19-MC-06-0039, B-20-MC-06-0039, M-18-DC-06-0240, M-20-DC-06-0240 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Gary Hampton, Development Services Director • Corrective Action Plan: CDBG Findings:  For the finding of an incorrect identification of activity in the Integrated Disbursement & Information System (IDIS), which was deemed an ineligible activity, the City has requested a Voluntary Grant Reduction (VGR) in order to compensate for the error. It is currently pending the Department of Housing and Urban Development (HUD) approval.  In regards to the finding from not having a current Residential Anti-Displacement and Relocation Assistance Plan, the City has developed the plan and it was approved by the City Council on 4/9/24. The document is to be uploaded to HUD prior to the end of the month of April 2024. HOME Findings:  In order to address the finding of an absence of dated signatures of all parties on the beneficiary written agreement for the two IDIS projects and a lack of HOME program policies and procedures to ensure written agreements include dated signatures of all parties, the City updated their “City of Turlock Home Consortium Policies and Procedures.”  The City updated their contract template so that it would address the finding of an absence of many federally required provisions in the City’s loan agreement with a property owner, including five components detailed in the monitoring letter that were missing from the agreement.  The amount of HOME funds invested in one IDIS project was not at or below the applicable maximum per-unit HOME subsidy limit as required under 24 CFR Section 92.250(a). The limit was exceeded by $133,625. The City has requested a VGR and it is pending HUD approval.  To address the finding of not having comprehensive written policies and procedures as required under HOME regulation 24 CFR Section 92.504(a), including Tenant Selection, Income Determination and Lease Compliance, the City as part of their update of the “City of Turlock Home Consortium Policies and Procedures” included such provisions. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394971 (2022-001)

Material Weakness 2022

City of Turlock

CA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Reference Number #SA2022-001: Suspension and Debarment for Contracts and Subcontracts Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award Identificati...

Finding Reference Number #SA2022-001: Suspension and Debarment for Contracts and Subcontracts Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award Identification Number: SLFRP4371 266737 Pass-Through Entity: California State Water Resources Control Board • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: The City has drafted an updated citywide procurement policy that includes the requirement to be compliant with 2 C.F.R Part 180 and is expected to be approved in March 2024. In conjunction with the updated procurement policy, the purchasing department of the City will check for suspension and debarment for contracts and subcontracts as part of the request for proposal process and notify all departments to check vendors when utilizing Federal funds. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394964 (2022-007)

Significant Deficiency 2022

City of Reading

PA

Questioned Costs

Federal Program COVID-19 - American Rescue Plan - State and Local Fiscal Recovery Funds - 21.027 Condition The reports filed by the City were unable to be tested as the backup was not available to verify the key line items noted in the Compliance Supplement. Cause The Director of Finance filed the...

Federal Program COVID-19 - American Rescue Plan - State and Local Fiscal Recovery Funds - 21.027 Condition The reports filed by the City were unable to be tested as the backup was not available to verify the key line items noted in the Compliance Supplement. Cause The Director of Finance filed the reports as required with the assistance of a third-party consultant. When the reports were filed, no backup was maintained to support the reports. Recommendation We recommend the City update its report filing procedures to include the saving or printing of backup documentation to support the amount reported. The report should also be reviewed by a separate individual than the one compiling the information. Management Response City management agrees with this finding. Since we were made aware of the deficiency, the Director of Finance retains the supporting files which are saved in the ARPA folder on the City’s shared drive. Anticipated Completion Date - Ongoing

View Audit 304834

Finding 394926 (2022-004)

Significant Deficiency 2022

St. Francis Center

CO

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

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure costs requested for reim...

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure costs requested for reimbursement were eligible under program requirements. Time incurred on a different program was included in error when summarizing payroll costs. Responsible Individuals: Nancy Burke, CEO Corrective Action Plan: We will implement controls and processes to review reimbursement requests to ensure allowable costs are being reimbursed through the grant. Anticipated Completion Date: December 31, 2023

View Audit 304772

Finding 394924 (2022-003)

Material Weakness 2022

St. Francis Center

CO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure matching expenses were a...

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure matching expenses were appropriately tracked to meet award requirements. In addition, it was identified that all expenses did not have adequate documentation supporting the review and approval of the amounts meeting the matching requirements. Additionally, select payroll allocations did not have supporting documentation for the amounts allocated to the program. Responsible Individuals: Nancy Burke, CEO Corrective Action Plan: We will implement controls and processes to appropriately track and monitor matching requirements in each period for all awards. In addition, we will implement approval processes to ensure proper qualification for the match requirements and allocations. Anticipated Completion Date: December 31, 2023

View Audit 304772

Finding 394879 (2022-008)

Significant Deficiency 2022

Carlton County, Minnesota

MN

Questioned Costs Student Financial Aid Cash Management § 200.303

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.

View Audit 304767

Finding 394711 (2022-002)

Significant Deficiency 2022

Maimonides Medical Center

NY

Reporting Questioned Costs Significant Deficiency § 200.502 § 200.510

2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially...

2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Assistance Listing #: 97.036 Assistance Listing Title: COVID-19 - Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Award Year: January 1, 2022- December 31, 2022 Management of Maimonides Medical Center did not correctly interpret the rules in regards to the review and approval process by FEMA and New York State Department of Homeland Security and Emergency Services for the requirement to record FEMA funds. Management has consulted with their auditors on the proper timing to recognize and record the revenue. The Medical Center has reviewed the FEMA portal to ensure all FEMA project funds obligated and expended are reported in the proper period. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer

View Audit 304582

Finding 394710 (2022-001)

None 2022

Maimonides Medical Center

NY

Questioned Costs Reporting

2022-001 – Reporting of Provider Relief Fund (“PRF”) Lost Revenues Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistanc...

2022-001 – Reporting of Provider Relief Fund (“PRF”) Lost Revenues Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Period 4 Award Year: January 1, 2020 – December 31, 2022 Management of Maimonides Midwood Community Hospital have reached out to HRSA on September 5, 2023 to determine if any corrective action related to the reporting error is necessary. HRSA responded and advised that the reporting portal is closed and changes can no longer be made to the report. HRSA also advised to maintain all records that pertain to expenditures and other data related to the PRF payment for three (3) years. Management will review any future PRF submissions to ensure that HRSA instructions are appropriately followed. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer

View Audit 304582

Finding 394649 (2022-004)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Re...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours applied to the grant. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394648 (2022-003)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermin...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermined budgeted amounts. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours billed by program employees. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394624 (2022-004)

Material Weakness 2022

Village of Elizabeth

IL

Questioned Costs Reporting § 200.512

The Village of Elizabeth agrees with this finding. The Village will attempt to meet reporting package and data collection form deadlines.

View Audit 304528

Finding 394589 (2022-004)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394586 (2022-005)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

ALN: 14.850 & 14.872 – Public & Indian Housing and Housing Choice Voucher Cluster – Allowable Costs Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela C...

ALN: 14.850 & 14.872 – Public & Indian Housing and Housing Choice Voucher Cluster – Allowable Costs Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477 Questioned Costs: $1

Corrective Action Plans

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