Corrective Action Plans

Finding 49897 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Arlington, Texas

TX

HUD Housing Programs Questioned Costs Eligibility

SIGNIFICANT DEFICIENCY 2022-001 Financial Close Process Recommendation: The Authority should re-evaluate its financial reporting system: reviewing the general ledger mapping and close processes. This determines whether additional controls over the preparation of the final trial balances and related ...

SIGNIFICANT DEFICIENCY 2022-001 Financial Close Process Recommendation: The Authority should re-evaluate its financial reporting system: reviewing the general ledger mapping and close processes. This determines whether additional controls over the preparation of the final trial balances and related schedules can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP and HUD Public Housing Authority accounting briefs. We recommend the Authority to review its current procedures for reconciliations and year end close procedures and evaluate the need for additional review to ensure accurate reporting. Explanation of disagreement with audit finding: While management agrees that improvements are needed, related to the newly implemented financial software the City of Arlington adopted; including mapping of the general ledger and with coordination with the Federal Data Schedule (FDS), management believes actual internal controls are effective as demonstrated by previous audits. The AHA should have until 6/30/2023 to complete the audit. However, because AHA is a component unit of the City, the timeline to complete the audit is much earlier, reducing the time available to complete the corrections needed to account for the new financial software. Action planned in response to finding: Management and the City of Arlington are working with consultants to improve general ledger mapping and crosswalks to the FDS. Name(s) of the contact person(s) responsible for corrective action: Mindy Cochran and Borhan Uddin Planned completion date for corrective action plan: June 30, 2023 2022~002 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income, expense tenant file documentation, and reviewing the calculation to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with this finding. However, management maintains that internal controls are effective noting that errors are found and corrected through the internal control processes. Human errors do occur, and internal controls cannot cover the thousands of transactions processed annually. AHA's SEMAP scores consistently recognize AHA as a high performer, scoring all points in indicators 3 and 10 which monitor correct calculations for adjusted income and correct tenant rent calculations. AHA does intend to increase internal audits through the addition of a dedicated compliance staff member. Action planned in response to finding: Both errors have been corrected. The total dollar amount of rental assistance provided was $162 for both errors. AHA is in the process of hiring for additional compliance reviews. Name(s) of the contact person(s) responsible for corrective action: Mindy Cochran Planned completion date for corrective action plan: Corrections have been made for the two files indicated, and hiring for compliance is expected to be complete by June 30, 2023.

View Audit 42867 Questioned Costs: $1

Finding 49885 (2022-002)

None 2022

Gulf Coast Heron Housing, INC

FL

Questioned Costs HUD Housing Programs

CORRECTIVE ACTION PLAN: June 30, 2022 IdentifyingNumber:2022-002: Special Test ? Replacement Reserve ? Interest Bearing Account Condition/Finding: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The r...

CORRECTIVE ACTION PLAN: June 30, 2022 IdentifyingNumber:2022-002: Special Test ? Replacement Reserve ? Interest Bearing Account Condition/Finding: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. During our test work, we noted that the Organization established a separate federally insured depository account to serve as the replacement reserve account, however, the account was not in an interest bearing account. This was a result of the Organization changing financial institutions during the year and the requirement to maintain these funds in an interest-bearing account was overlooked. It is recommended that the Organization transfer its replacement reserve to a federally insured depository in an interest bearing account. All earnings including interest on the reserve must be added to the reserve. Corrective Action Taken or Planned: Management transferred the replacement reserve to a federally insured depository in an interest-bearing account effective 7/1/2022. The primary designated official is the Chief Financial Officer.

View Audit 43339

Finding 49883 (2022-002)

Material Weakness 2022

Cicero Public School District No. 99

IL

Questioned Costs

Management will work with grant agencies to ensure they are in compliance with applicable liquidation periods for all grants in future years.

View Audit 43262 Questioned Costs: $1

Finding 49878 (2022-001)

None 2022

Taconic Hills Central School District

NY

Eligibility Questioned Costs Allowable Costs / Cost Principles

2022-001 Reporting ? Assistance Listing No.: CFDA Nos.: 10.553 School Breakfast Program, 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State inc...

2022-001 Reporting ? Assistance Listing No.: CFDA Nos.: 10.553 School Breakfast Program, 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State inconsequentially did not agree to the meal counts submitted. Audit Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of where the meals are served. We also recommend the records are reviewed effectively and efficiently each month for accuracy. Corrective Action Implemented: In the 2022-2023 school year, the district resumed using the cafeteria management system for daily recordkeeping of meals sold. Further, the district adopted the use of a backup recordkeeping tally sheet that includes multiple levels of verification to strengthen this control. Person Responsible for Implementing the CAP: Pamela Strompf, Food Service Director Implementation Date: 2022-2023 school year

View Audit 42134

Finding 49860 (2022-003)

Significant Deficiency 2022

New Mexico Institute of Mining and Technology

NM

Subrecipient Monitoring Questioned Costs Special Tests & Provisions

A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessme...

A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessment is completed, a technical suitability evaluation will be conducted to provide the most appropriate technical solutions to meet the overall needs based on the assessment findings/determinations. This will address the current deficiencies and control gaps.

View Audit 42061

Finding 49859 (2022-002)

Significant Deficiency 2022

Realife Cooperative of St. Peter

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of St. Peter respectfully submits the following corrective action plan for the year ended September 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Finding 2022-002 Willmar, MN 56201 Audit Period: September 30, 2022 The fin...

Housing and Urban Development Realife Cooperative of St. Peter respectfully submits the following corrective action plan for the year ended September 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Finding 2022-002 Willmar, MN 56201 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 42618

Finding 49857 (2022-002)

Significant Deficiency 2022

City of South Milwaukee

WI

Questioned Costs Cash Management Internal Control / Segregation of Duties

FINDING NO. 2022-002: Program Federal Assistance Listing Number and Title: 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number: 47746-2 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Human Service...

FINDING NO. 2022-002: Program Federal Assistance Listing Number and Title: 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number: 47746-2 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Human Services Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition: All three of the CARS reports tested were not reviewed by an independent person before submission for reimbursement. Both of the special quarterly reports tested were also not reviewed by an independent person as required by the state. The sample was not statistically valid sample Cause: The City did not have internal control procedures in place requiring an independent person to review the reports before submission and ensure the reports were accurately and timely submitted. Effect: Reports were not submitted and those that were submitted could contain errors. Questioned Costs: None noted. Recommendation: The City should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions to state agencies are completed. Management's Response: An individual other than the preparer will review the grant reports prior to submittal. Person responsible for report ? Karen Skowronski, Treasurer/Comptroller, 414.768.8048

View Audit 42592

Finding 49843 (2022-004)

None 2022

Delta Area Transit Authority

MI

Questioned Costs Matching / Level of Effort / Earmarking

Finding: 2022-004 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance (repeat finding) Auditor Description of Condition and Effect: Although the Authority has processes in place to cover these areas, the Authority lacks formal written policies covering these areas. ...

Finding: 2022-004 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance (repeat finding) Auditor Description of Condition and Effect: Although the Authority has processes in place to cover these areas, the Authority lacks formal written policies covering these areas. As a result of this condition, the Authority did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the Authority ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year September 30, 2023. Corrective Action: We agree with the finding and will update and clarify our policies to conform with the applicable Uniform Guidance. Responsible Person: John Stapleton, Director Anticipated Completion Date: June 30, 2023

View Audit 42353

Finding 49842 (2022-003)

Material Weakness 2022

Delta Area Transit Authority

MI

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the internal control finding, as noted in the Delta Area Transit Authority, Michigan?s (the ?Transit?) Single Audit report for the year ended September 30, 2022, and the corrective action to be com...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the internal control finding, as noted in the Delta Area Transit Authority, Michigan?s (the ?Transit?) Single Audit report for the year ended September 30, 2022, and the corrective action to be completed: Finding: 2022-003 - Material weakness, internal controls over federal award (repeat finding) Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. 9 of the 40 accounts payable expenses that were selected for testing included documentation showing that an individual with knowledge of the transaction reviewed the invoice to: verify that it was necessary and reasonable for the performance of the federal award, verify that it was accurate in amount, authorize the voucher for payment, or establish the appropriate general ledger code for posting. Further, none of the 45 payroll expenses that were selected for testing included employee timecards reviewed and authorized for payment by their immediate supervisor. Auditor Recommendation: We recommend that the Authority update its policies and procedures to provide documented proof of review and authorization by management of all expenses. These policies and procedures should be updated to conform with the Uniform Guidance as soon as practical. Corrective Action: We agree with the finding and will update and clarify our policies and implement new systematic review tools as protections against the payment of unsigned vouchers. Responsible Person: John Stapleton, Director Anticipated Completion Date: June 30, 2023

View Audit 42353

Finding 49840 (2022-001)

Significant Deficiency 2022

La Pine Community Health Center

OR

Special Tests & Provisions Questioned Costs Significant Deficiency

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2022. Audit period: November 1, 2021 ? October 31, 2022 The findings from the schedule of findings and questioned costs are discussed ...

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2022. Audit period: November 1, 2021 ? October 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT Significant Deficiency 2022-001 Health Center Program Cluster ? CFDA No. 93.224 and 93.527 Condition: La Pine Community Health Center?s sliding fee discount program provides discounts to uninsured and insured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per La Pine?s Community Health Center?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Recommendation: CLA recommends that La Pine Community Health Center periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training and internal audits will be conducted with the responsible staff as appropriate. Name(s) of the contact person(s) responsible for corrective action: Karen Forman, Controller. Planned completion date for corrective action plan: October 31, 2023

View Audit 42500

Finding 49839 (2022-002)

Material Weakness 2022

Frontier School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2022-002 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: As of fiscal year 2022, the School Corporation no longer...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: As of fiscal year 2022, the School Corporation no longer pays teachers or aides from the School Lunch Fund, with the exception of one teacher being paid from the School Lunch Fund until December of 2022. As of January 1, 2023, only cafeteria employees are paid from the School Lunch Fund. Anticipated Completion Date: Completed

View Audit 43314 Questioned Costs: $1

Finding 49837 (2022-001)

None 2022

Cowley County Community College

KS

Questioned Costs Student Financial Aid

2022-001 RETURN OF FUNDS Condition: There were two students in our sample of return of funds that were not completed timely. The Department of Education requires that all determinations of a potential return of funds be completed within 30 days of the withdrawal date. Criteria: The Department o...

2022-001 RETURN OF FUNDS Condition: There were two students in our sample of return of funds that were not completed timely. The Department of Education requires that all determinations of a potential return of funds be completed within 30 days of the withdrawal date. Criteria: The Department of Education requires that all determinations of a potential return of funds be completed within 30 days of the withdrawal date. Cause: There was confusion on implementing the new 49% rule. These students were determined initially to meet this new rule, but later were determined to still be under the old rules, causing a late calculation. Effect: Amounts were not remitted back to the Department of Education timely. Perspective: Staff had not yet received adequate training on new 49% rule. Once training was received staff went back and corrected return of fund calculations. Recommendation: We recommend that all students who withdraw from all classes that were awarded Title IV funds, be completed within 30 days of withdrawal date. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this finding. Staff have attended webinars for the rules regarding return of funds and now have a more accurate understanding of when the calculation is required.

View Audit 42100 Questioned Costs: $1

Finding 49834 (2022-003)

Significant Deficiency 2022

Adler Graduate School

MN

Cash Management Questioned Costs Subrecipient Monitoring

2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plan...

2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plans to add an additional individual to the process to review and approve the drawdown requests. Proposed Completion Date: The School will review processes to ensure we are in compliance by January 31, 2023.

View Audit 42091

Finding 49828 (2022-001)

Significant Deficiency 2022

Adler Graduate School

MN

Questioned Costs Subrecipient Monitoring Reporting § 200.328 § 200.329

2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related...

2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related to HEERF reporting to ensure compliance with the requirement of Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Section314(e) of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and 2 CFR sections 200.328 and 200.329. Proposed Completion Date: The School will review processes to ensure we are in compliance by March 15, 2023.

View Audit 42091

Finding 49814 (2022-003)

Material Weakness 2022

Housing and Redevelopment Authority of Todd County

MN

Questioned Costs Cash Management Eligibility

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Passed Through: Direct Award Pass Through Number: N/A Compliance Requirement Affected: Special Provisions Award Period: 2022 Type of Finding: Mat...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Passed Through: Direct Award Pass Through Number: N/A Compliance Requirement Affected: Special Provisions Award Period: 2022 Type of Finding: Material Weakness in Internal Control over Compliance. Recommendation: We recommend that the Authority design and implement internal controls over special provisions. Other provisions, such as reasonable rent, housing quality standards inspections, and HQS enforcement, should be reviewed by someone independent of the initial preparation/inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will evaluate implementing reviews over tenant files, financial and performance reports, and other special provisions. Name of the contact person responsible for corrective action plan: Kim Wallace, Executive Director Planned completion date for corrective action plan: December 31, 2023

View Audit 42097

Finding 49813 (2022-005)

Material Weakness 2022

Village of Spencer

WI

Subrecipient Monitoring Questioned Costs Reporting

2022-005 - Significant Control Deficiency on Monitoring Subrecipients - Contact: Paul Hensch, Administrator-Clerk-Treasurer. Completion date: December 31, 2023. The Village will notify the subrecipient of the reporting error.

View Audit 42426

Finding 49811 (2022-001)

Significant Deficiency 2022

Tockwotton Home D/b/a Tockwotton on the Waterfront

RI

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review all expenditures for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We...

Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review all expenditures for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will review calculations and support for all payroll expenditures to ensure accuracy in future reporting. Name of the contact person responsible for corrective action: Joyce Nallen, Director of Finance Planned completion date for corrective action plan: March 31, 2023

View Audit 42162

Finding 49810 (2022-002)

Significant Deficiency 2022

Tockwotton Home D/b/a Tockwotton on the Waterfront

RI

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? Assistance Listing No. 14.129 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review the security deposit account monthly to ensure there is sufficient cas...

Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? Assistance Listing No. 14.129 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review the security deposit account monthly to ensure there is sufficient cash in the account to cover security deposit collections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the security deposit account monthly to ensure proper coverage of the liability. Name of the contact person responsible for corrective action: Joyce Nallen, Director of Finance Planned completion date for corrective action plan: March 31, 2023

View Audit 42162

Finding 49799 (2022-007)

Material Weakness 2022

County of Solano

CA

Questioned Costs Material Weakness Reporting § 200.303

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness Views of Responsible Officials: We concur with the fin...

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Emergency Rental Assistance Program (ERAP) was an emergency program that was implemented during the height of the COVID-19 pandemic. As ERAP is closed, the County cannot revise its processes to include this recommendation but will do so should any similar programs be administered by the County or a County subrecipient in future. Responsible Individual(s): Anne Putney, Principal Management Analyst Anticipated Completion Date: N/A

View Audit 42414

Finding 49798 (2022-006)

Significant Deficiency 2022

County of Solano

CA

Questioned Costs Eligibility Significant Deficiency

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency, Instance of Noncompliance Views of Responsible ...

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency, Instance of Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Emergency Rental Assistance Program (ERAP) is closed. It was a temporary program and the deadline to expend funds has passed. Should the County consider implementing a similar program in future, this recommendation will be included. Responsible Individual(s): Anne Putney, Principal Management Analyst Anticipated Completion Date: N/A

View Audit 42414

Finding 49795 (2022-005)

Material Weakness 2022

County of Solano

CA

Eligibility Questioned Costs Special Tests & Provisions

Program: Temporary Assistance for Needy Families Program Assistance Listing No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021/2022 Compliance Requirement: Allowable Costs, Eligibility and Special Tests ...

Program: Temporary Assistance for Needy Families Program Assistance Listing No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021/2022 Compliance Requirement: Allowable Costs, Eligibility and Special Tests and Provisions Type of Finding: Material Weakness, Instances of Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: Finding Part 1: Two (2) out of 60 cases tested were missing the annual redetermination for the reevaluation of their benefits and eligibility requirements. Solano County has policies and procedures as well as systematic processes set up to ensure that redeterminations are processed annually. It is Solano County?s policy that the SAWS 2 Plus, Rights and Responsibilities and the Child Support Questionnaire and Notice and Agreements be processed which require workers to: ? Conduct a telephone interview with the recipient, print the forms, and document the County Use Section which requires worker?s signature and date. ? Mail the forms to the recipient for signature ? Upon return, review the SAWS 2 Plus and additional forms for completeness ? Initiate the required case action based upon information provided on the forms A redetermination of eligibility of the recipient shall be completed at least once every twelve (12) months. The annual CalWORKs Redetermination requires a face-to-face or telephone interview with the parent or person responsibility for the child or the person having responsibility for the care and control of the child. The Division Managers implemented a Quality Assurance Unit of lead workers to conduct 2-3 case reviews per month for all workers. Case reviews are a valuable tool in assessing case accuracy and recognizing quality casework. The case reviews are used to develop and strengthen worker and supervisory skills, provide structure for measuring results, identify, correct and prevent errors, and strengthen accountability to the programs and services we delivery as an agency. Specific corrective actions are outlined below to prevent these errors in the future: ? The CalWORKs Program Specialist will work with Hiring and Staff Development to strengthen the eligibility redetermination handbook with verbiage to emphasize the following: o The renewal be authorized only after required forms are received by the county and scanned into the document imaging system. o Ensure that redetermination dates are correct in the system at application and renewal. o Highlight these requirements when training this topic ? The CalWORKs Program Specialist will discuss the findings and redetermination requirements in the following ways: o Monthly Program Support Forum conducted with managers, supervisors, and lead workers o Issue a reminder memorandum to all staff o Written material will be published in the Monthly Program Support Newsletter to all staff Finding Part 2: In 31 out of 60 cases, we found that the review of the IEVS was not documented during the application or annual re-determination applicable to the fiscal year. However, we found that the related recipients/cases were eligible. It is Solano County?s policy to maintain program integrity. All CalWORKs (TANF) cases are required to be reviewed to assist with the eligibility determination using the Income and Eligibility Verification System (IEVS) at application and annual redetermination. ? IEVS is a computer cross match of State wage data, Unemployment Insurance Benefit data, wage data maintained by the Social Security Administration, and unearned income data maintained by the Internal Revenue Services and/or Franchise Tax Board. ? Staff is required to initiate the required case action and notices based on information received from the report, which includes generating adequate and timely notice. ? IEVS is system-generated at application. Effective February 2021, the CalWIN system auto-generates IEVS at least 15 days prior to the beginning of the redetermination due month. Specific corrective actions are outlined below to prevent these errors in the future: ? An ad-hoc report will be developed to generate monthly to help ensure the reports are reviewed and signed off by workers. A process will be put in place to ensure supervisors and lead workers follow up with the completion of these reports. ? The CalWORKs Program Specialist will work with Hiring and Staff Development to strengthen the eligibility handbook sections for Application, Annual Redetermination, and IEVS Interfaces. ? The CalWORKs Program Specialist will discuss the findings and IEVS requirements in the following ways: o Monthly Program Support Forum conducted with managers, supervisors, and lead workers o Issue a reminder memorandum to all staff o Written material will be published in the Monthly Program Support Newsletter to all staff Responsible Individual(s): Daniel Horel, Employment and Eligibility Services Manager Thomas West, Employment and Eligibility Services Manager Anticipated Completion Date: June 30, 2023

View Audit 42414 Questioned Costs: $1

Finding 49787 (2022-009)

Material Weakness 2022

County of Solano

CA

Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.303

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material ...

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness Views of Responsible Officials: We concur with the finding. Corrective Action Plan: County internal control procedures require report preparation by fiscal team staff, followed by manager review and approval. In instances where procedures were impacted by staff shortages, the report was submitted by the manager based on documentation provided by fiscal staff. Although the procedures were followed, the County did not document this procedure was done. The County will modify current procedures to include documentation, i.e. initials or signatures, indicating the procedure was followed. Responsible Individual(s): Nina Delmendo, Policy and Financial Manager Anticipated Completion Date: April 1, 2023

View Audit 42414

Finding 49779 (2022-011)

Material Weakness 2022

County of Solano

CA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Program: WIA/WIOA Cluster Assistance Listing No.: 17.258, 17.259, 17.278 Federal Agency: U.S. Department of Labor Passed-through: State of California Employment Development Department (EDD) Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Instance of Nonco...

Program: WIA/WIOA Cluster Assistance Listing No.: 17.258, 17.259, 17.278 Federal Agency: U.S. Department of Labor Passed-through: State of California Employment Development Department (EDD) Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Instance of Noncompliance Views of Responsible Officials: We concur with the finding Corrective Action Plan: The Workforce Development Board had transition of fiscal directors in FY2021-22. As a result, the fiscal director at the time of the reports in question was not fully aware of the fiscal reporting requirements. However, this has been addressed and a new procedure for fiscal reporting in the state?s system has been established. This new procedure has been in effect since July 1, 2022. Responsible Individual(s): Heather Henry, President/Executive Director, Workforce Development Board of Solano County Anticipated Completion Date: July 1, 2022

View Audit 42414

Finding 49768 (2022-004)

Material Weakness 2022

Flat Rock - Haw Creek School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims ...

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims will be reviewed by a secondary individual prior to submission to IDOE and signed off on to document the review. Anticipated Completion Date: April 2023

View Audit 42424 Questioned Costs: $1

Finding 49767 (2022-003)

Material Weakness 2022

Flat Rock - Haw Creek School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2022-003 ? Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Correctiv...

Finding 2022-003 ? Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will establish a documented review of all Child Nutrition Cluster account payable claims before they are paid. Additionally, the School Corporation will transfer funds to replenish the school lunch fund. Anticipated Completion Date: June 2023

View Audit 42424 Questioned Costs: $1

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