Corrective Action Plans

Finding 52253 (2022-001)

None 2022

IL

Questioned Costs

Finding No. 2022-1: Incorrect pension amount was used to calculate tenant income. Action Taken: Interim Form 50059 was calculated using corrected amounts. Notice was delivered to the tenant of the change in rent.

View Audit 49178 Questioned Costs: $1

Finding 52236 (2022-002)

Significant Deficiency 2022

Paducah Independent School District

KY

Questioned Costs

2022-002 Compliance Federal Program Name: Head Start CFDA No: 93.600 Federal Agency: U.S. Department of Health and Human Services Recommendation: We recommend the District review and update procedures to ensure maintaining supporting documentation of the program expenditures. Action Taken: ...

2022-002 Compliance Federal Program Name: Head Start CFDA No: 93.600 Federal Agency: U.S. Department of Health and Human Services Recommendation: We recommend the District review and update procedures to ensure maintaining supporting documentation of the program expenditures. Action Taken: The District will update procedures and improve on the collection of supporting documentation of the program expenditures from the departments.

View Audit 43906 Questioned Costs: $1

Finding 52230 (2022-001)

Significant Deficiency 2022

University of Hartford

CT

Questioned Costs Student Financial Aid Significant Deficiency

2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management have reviewed their policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files in Heartland ECSI. In addition, the Perkins loan program expired September 30, 2017. Name(s) of the contact person(s) responsible for corrective action: Diane Purcell, Bursar Senior Accountant, (860) 768-4361 Planned completion date for corrective action plan: March 2023

View Audit 43905

Finding 52228 (2022-002)

Significant Deficiency 2022

University of Hartford

CT

Questioned Costs Subrecipient Monitoring Significant Deficiency

2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with a...

2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards a more timely receipt and review of risk assessments for GLBA compliance. Name(s) of the contact person(s) responsible for corrective action: Gregory Freidline Planned completion date for corrective action plan: March 2023

View Audit 43905

Finding 52227 (2022-002)

None 2022

Missouri Association of Area Agencies on Aging

MO

Questioned Costs Subrecipient Monitoring § 200.1

We are working with our fiscal agent to review the requirements of the Uniform Guidance to ensure that the MTDC base is properly applied in future federal grants.

View Audit 43693 Questioned Costs: $1

Finding 52205 (2022-001)

Significant Deficiency 2022

City of Milwaukee, Wisconsin

WI

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-001 Condition: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Corrective Action Pion: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transpare...

Finding 2022-001 Condition: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Corrective Action Pion: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third party vendor's services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system. Contact Person(s) Responsible for Corrective Action: Steven L. Mahan, Director Community Development Grants Administration Mario Higgins, Associate Director Community Development Grants Administration Anticipated Completion Date: September 15th, 2023

View Audit 50888

Finding 52190 (2022-001)

Material Weakness 2022

City of Leominster

MA

Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.430

Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will ...

Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will be completed for all staff funded out of multiple accounts, grant or local. Stipend and Payment for additional work forms will be completed for all staff supporting grant funded activities outside of contractual time. These forms will be re- viewed and maintained by Grant administrators. The district will use forms created and recommended for use by Massachusetts Department of Elementary and Secondary Education. Sample forms are attached. Name of Contact Person and Completion Date: Laureen Cipolla, Accountability and Student Achievement, laureen.cipolla@leominsterschools.org 978-537-7700 x l345 Anticipated date of completion - 6/30/23

View Audit 51498

Finding 52180 (2022-001)

Material Weakness 2022

Foodbank of Southeastern Virginia

VA

Questioned Costs Material Weakness Reporting

Material Weakness in Internal Control over Compliance Finding 2022-001 ? Inventory Obsolescence Name of Contact Person: Dean Wooten The Foodbank identified a problem in our USDA inventory management after the departure of several employees over the last year. During Covid it had become more diffic...

Material Weakness in Internal Control over Compliance Finding 2022-001 ? Inventory Obsolescence Name of Contact Person: Dean Wooten The Foodbank identified a problem in our USDA inventory management after the departure of several employees over the last year. During Covid it had become more difficult to distribute USDA product as many partner agencies no longer participated in the program. In addition, a weekly distribution held at the Foodbank had to be terminated due to social distancing standards. Consequently, some frozen inventory was retained longer than allowed. Once identified, management immediately self-disclosed the error to the Virginia Department of Agriculture and Consumer Services (VDACS) and the USDA. Management immediately began working with both parties to address the issue. Management also disclosed the situation to auditors at the beginning of the 2022 audit engagement. USDA inventory is now reviewed on a regular basis by the Warehouse Manager to identify any items that are not ?moving?. The inventory list is also provided to the Director of Agency & Program Services who works closely with the Warehouse Manager and the USDA partner agencies to make sure product is being utilized in a timely manner. The Foodbank has also enlisted more USDA participating partners which has increased the demand for USDA product. This increased demand will help ensure that product is not remaining in the warehouse beyond the allowed time. The Foodbank is also in the process of a software system upgrade that will add bar code scanning capability to the inventory management system which will enhance inventory control. The Foodbank will also be hiring an inventory position that will report directly to the Finance department and will serve as an internal auditor of the inventory to ensure adherence to accuracy and compliance standards. VDACS is also working closely with the Foodbank to ensure product is moving and being evaluated on a regular basis. In the first two months (July and August), since implementing these changes, the foodbank has increased its USDA food distribution by 100% compared to the previous year, from 191,664 pounds to 384,590 pounds. Proposed Completion Date: Prior to fiscal year end, June 30, 2023.

View Audit 49631

Finding 52178 (2022-001)

None 2022

Ahepa 232, Inc.

IN

Questioned Costs

Finding 2022-001 - Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 15, 2022 Actions Taken or ...

Finding 2022-001 - Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 15, 2022 Actions Taken or Planned on the Finding Management made the required deposit into the residual receipts account. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 49629 Questioned Costs: $1

Finding 52177 (2022-001)

Significant Deficiency 2022

American Film Institute

CA

Questioned Costs Student Financial Aid Significant Deficiency

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a mo...

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a monthly basis reconcile institutional records with Direct Loan funds received from the Department of Education and Direct Loan disbursement records submitted to the and accepted by the Department of Education. Condition: During the audit, AFI was unable to provide evidence that the reconciliations were performed on a monthly basis. Context: AFI disbursed $8,050,495 in Federal Direct Student Loans during the year. Questioned Costs: None Cause: AFI did not maintain the documentation to support compliance with 34CFR ?685.300 (b)(5). Effect: AFI was not able to demonstrate compliance with 34CFR ?685.300 (b)(5). View of responsible officials and corrective actions taken or planned: The Institute has performed monthly reconciliations. However, the reconciliations were not kept on file for every month, particularly those with little to no activity. Accordingly, the Institute agrees on the finding. AFI has updated its procedures to retain documentation on all reconciliations that are performed on a monthly basis, and going forward, the Institute is implementing a formal second review process, with a new hire to support this long-term. Individuals responsible for corrective action: Robin Bailey-Chen, Director, Financial Aid 323.856.7764 Anticipated completion date: October 1, 2022

View Audit 49626

Finding 52176 (2022-004)

Significant Deficiency 2022

Mascoutah Community Unit School District No 19

IL

Reporting Questioned Costs

2022-004 Condition: The District did not submit accurate total additional expenditures in the Expenditures for CWD section of the 2023 Impact Aid application. Recommendation: The District should have a second employee review the Impact Aid application numbers before it is submitted. Management ...

2022-004 Condition: The District did not submit accurate total additional expenditures in the Expenditures for CWD section of the 2023 Impact Aid application. Recommendation: The District should have a second employee review the Impact Aid application numbers before it is submitted. Management Response: The Business Office will add an additional quality check prior to submitting Impact Aid data. Anticipated Date of Completion: June 30, 2023

View Audit 47819

Finding 52173 (2022-003)

Significant Deficiency 2022

Mascoutah Community Unit School District No 19

IL

Reporting Questioned Costs

Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illino...

Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District should consider checking the list of expenditure reports due on the FRIS website frequently. Management Response: The Business Office is aware of quarterly due dates for applied for and approved grants. It will monitor the quarterly due dates of both federal and state grants that have not been approved. Anticipated Date of Completion: June 30, 2023

View Audit 47819

Finding 52170 (2022-001)

Significant Deficiency 2022

Jennings Manor Housing Corporation

OH

HUD Housing Programs Reporting Questioned Costs

Finding Resolution Status: Unresolved Information on Universe Population Size: Not applicable Sample Size Information: Not applicable Identification of Repeat Finding and Finding Reference Number: Not applicable. Criteria:T...

Finding Resolution Status: Unresolved Information on Universe Population Size: Not applicable Sample Size Information: Not applicable Identification of Repeat Finding and Finding Reference Number: Not applicable. Criteria:The Corporation is required to be maintained in good repair and condition. Statement of Condition: REAC physical inspections with scores of 60 or below are referred to HUD?s Departmental Enforcement Center. Cause: The Corporation received a score of 51c on its September 3, 2021 REAC physical inspection. Effect or Potential Effect: The Corporation is required to be maintained in good repair and condition. Auditor Noncompliance Code: I ? Failure to maintain property/open physical inspection. Questioned Cost: $0 Reporting Views of Responsible Officials: See management?s response FHA/Contract Number: 042EE077 Questioned Costs: $0 Context: The Corporation is required to be maintained in good repair and condition. Recommendation: Improvements should be made to the Corporation to maintain good repair and condition. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation: Repairs and improvements have been completed by the Corporation. Response Indicator: Agree Response: Management has completed the required repairs to the property and is awaiting for the follow up inspection from HUD. Contact Person: Matthew Bollin

View Audit 43537

Finding 52161 (2022-002)

Significant Deficiency 2022

Livingston School District No. 4 & 1

MT

Questioned Costs Internal Control / Segregation of Duties

District Response to Audit Finding on Payroll Control and Federal Awards In August of 2021 the district had administrative employees switch positions. These employees had already been paid their July payroll. When the employee positions were updated by the Payroll Clerk in August of 2021, They were ...

District Response to Audit Finding on Payroll Control and Federal Awards In August of 2021 the district had administrative employees switch positions. These employees had already been paid their July payroll. When the employee positions were updated by the Payroll Clerk in August of 2021, They were accidently set up to receive all twelve of their new position salary over the remaining eleven months of the fiscal year. The result was that both administrators received the equivalent of thirteen months of pay over twelve pay periods. Employees did not receive an extra check, rather the additional amount was spread over eleven checks. The Payroll Clerk and Business Manager were both in their first months of work with the district, and employee inexperience played a large role in the payroll error. The personal change forms did not include the signature of the District Clerk. District policy is that all employee additions/changes must be signed off by the Clerk. These position changes occurred at a time of transition and this step was missed. In response to this mistake the district has taken the following steps to ensure that the error will not occur again: - Employee change forms have been computerized and must pass through the Human Resources Director, and the District Clerk before the payroll change can be enacted o Payroll Clerk does not receive form until District Clerk has seen and verified o This eliminates the potential of an employee change occurring outside the purview of the District Clerk - District Clerk must sign off on all employee position changes, regardless of how long the Clerk has been with the district, onboarding timeline, or transition plan - Payroll Clerk receives additional training on setting up new employees, and switching employee positions o Cost of employee turnover is mitigated through intense cross training within the Business Office team, helping eliminate errors made by new staff members - All payroll changes are carefully reviewed both when they are put in place, and during the next payroll period - Mid-year employee shifts are given special attention o Human Resources Director verifies the new payroll days and payments o Business Manager/District Clerk reviews system (I-visions) changes in lock step with Payroll Clerk - Payroll Journals are reviewed every payroll to ensure that individual entries are correct - Individual employee pay is compared to budget throughout the year to ensure alignment with position projections Josh Viegut District Clerk LIVINGSTON SCHOOL DISTRICT 4& 1 Lynne Scalia, Ed.D ? Superintendent Josh Viegut ? Director, Business Services 129 River Dr. Livingston, MT. 59047 406-222-0861 www.livingston..k12.mt.us

View Audit 48951

Finding 52144 (2022-003)

None 2022

City of Salem School District

NJ

Procurement, Suspension & Debarment Questioned Costs Allowable Costs / Cost Principles § 200.320

Finding 2022-003 The School District did not provide evidence that it was in compliance with formal procurement methods. The School District will make every attempt, when possible, to remain in compliance with formal procurement methods. School Business Administrator and Superintendent of Schools 20...

Finding 2022-003 The School District did not provide evidence that it was in compliance with formal procurement methods. The School District will make every attempt, when possible, to remain in compliance with formal procurement methods. School Business Administrator and Superintendent of Schools 2022-2023 fiscal year

View Audit 53151

Finding 52127 (2022-004)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

Questioned Costs Reporting Significant Deficiency

The Municipality submitted the Municipal Strengthening Fund Program Report in July 28, 2022. We will be submitting the reporting monthly during this current fiscal year 2022-2023.

View Audit 53614

Finding 52126 (2022-003)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

Questioned Costs HUD Housing Programs Reporting

Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted month...

Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted monthly in 2021-2022.

View Audit 53614

Finding 52123 (2022-001)

None 2022

Burleson Voa Elderly Housing, INC (thomas Square Apts)

VA

Reporting Questioned Costs

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 21, 2022, in the amount of $7,121. Management ...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 21, 2022, in the amount of $7,121. Management will ensure that the replacement reserve deposits are made on a timely basis in the future Completion Date: July 21, 2022

View Audit 51078

Finding 52117 (2022-001)

Significant Deficiency 2022

Gabriel Manor Housing, Inc.

MS

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Exiting Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11078-PM Gabriel Manor Housing, Inc. (the ?Project?) respectfully subm...

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Exiting Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11078-PM Gabriel Manor Housing, Inc. (the ?Project?) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: For the year ended September 30, 2022 Finding 2022-001: Other Findings Statement of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the U.S. Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 47198

Finding 52110 (2022-001)

Significant Deficiency 2022

Carlow Manor, Inc.

MS

Questioned Costs Reporting

U.S. Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Carlow Manor, Inc. HUD Project No. 065-EE008-NP, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ish...

U.S. Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Carlow Manor, Inc. HUD Project No. 065-EE008-NP, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Findings State of Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 47190

Finding 52104 (2022-002)

Significant Deficiency 2022

Dodge County, Nebraska

NE

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nea...

Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nearly impossible to provide appropriate segregation of duties within all departments, except for County Clerk and County Treasurer offices. Dodge County will continue to work on ideas to correct this situation or at least reduce the exposure. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee FINDING 2022-001: Grant costs not reconciled to detail general ledger The flooding of 2019 created destruction like none seen before, and Federal awards began flowing into the County before they had time to understand the requirements on how to adequately document these federal expenditures from non-federal expenditure. The County over the last couple of years has been working on ideas within its accounts payable system to add fields to track expenditures on a grant by grant basis to ensure there is appropriate tracking and monitoring of these federal expenditures in our accounting system going forward. This tracking and monitoring will assist in complying with the single audit procedures required for Federal awards. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee

View Audit 43418

Finding 52103 (2022-002)

Significant Deficiency 2022

Caritas Manor, Inc.

MS

Questioned Costs Special Tests & Provisions Cash Management

U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ish...

U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-002: Special Tests and Provisions ? Residual Receipts Account State of Condition: The required residual receipts deposit was not made timely. Corrective Action: The project made the required residual receipts deposit on December 10, 2022. Management will ensure that the required residual receipts deposits are made timely. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 43417 Questioned Costs: $1

Finding 52102 (2022-001)

Significant Deficiency 2022

Caritas Manor, Inc.

MS

Questioned Costs Reporting

U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ish...

U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Finding State of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 43417

Finding 52100 (2022-002)

Significant Deficiency 2022

Reno County, Kansas

KS

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2022-002 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - 93.323 Condition During testing, it was discovered that food and beverage expenditures were reimbursed under the program. Context Three sample items tested were for the purchase of food and beverages, and the known questio...

2022-002 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - 93.323 Condition During testing, it was discovered that food and beverage expenditures were reimbursed under the program. Context Three sample items tested were for the purchase of food and beverages, and the known questioned costs are $88. Total estimated questioned costs are $176. Recommendation We recommend that the County review its procedures and implement controls to ensure that expenditure allowability is properly determined. Action Taken We take our responsibilities very seriously to ensure eligibility of costs charged to grants and we do have processes to ensure eligibility of claimed expenses. We have good communication with our granting agencies as we fulfill the grant responsibilities. For food and beverage costs we had corresponded with the granting agency on allowability of certain types of food or beverage and were informed of such items being eligible. Although we believed at the time that the $88 of food and beverage cited as a deficiency in the major program sample would therefore be eligible to charge to the grant, we agree now that our interpretation was in error, and we had not really obtained clarity on that specific matter. Based on discussions with our audit firm and further correspondence with the granting agency, as of the date of this notice, we will not be charging to the grant such food and beverage costs as were cited as a deficiency and we will exercise additional diligence when there might be differences of interpretation of the guidance.

View Audit 48921

Finding 52071 (2022-002)

Material Weakness 2022

Town of Middlebury, Connecticut

CT

Procurement, Suspension & Debarment Questioned Costs Material Weakness § 200.318 § 200.326

Finding 2022-002 Procurement Description of Finding The Town?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326 and purchases were made that did not follow these requirements. Statement of Concurrence or Nonconcurrence Management a...

Finding 2022-002 Procurement Description of Finding The Town?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326 and purchases were made that did not follow these requirements. Statement of Concurrence or Nonconcurrence Management agrees with this finding. Corrective Action: Corrective action will be taken to ensure the policy is updated and the correct procurement procedures are followed. Name of Contact Person: Edward B. St. John (475) 473-3352 Projected Completion Date: June 30, 2023

View Audit 52978

Corrective Action Plans

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