Corrective Action Plans

Finding 9782 (2022-012)

Material Weakness 2022

State of Illinois

IL

Subrecipient Monitoring Questioned Costs Material Weakness § 200.303 § 200.332

IDHS - Division of Family and Community Services (FCS) The IDHS-FCS’ Bureau of Contract Support and Payment administration staff has reviewed the exceptions and worked to create a process to ensure the proper notification of the ALN at time of disbursement. A plan of action was created whereby in ea...

IDHS - Division of Family and Community Services (FCS) The IDHS-FCS’ Bureau of Contract Support and Payment administration staff has reviewed the exceptions and worked to create a process to ensure the proper notification of the ALN at time of disbursement. A plan of action was created whereby in each fiscal year the IDHS’ Bureau of Program Support and Fiscal Management staff will communicate the appropriate ALN to be utilized. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will ensure that all monthly expenditure vouchers have the ALNs listed and will work with IDHS’ fiscal staff to ensure that the ALNs are listed in the notes field for all vouchers processed for payments. Finally, the IDHS-SUPR staff will ensure that the ALNs are listed on all grants and contracts.

View Audit 13503 Questioned Costs: $1

Finding 9763 (2022-010)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Reporting § 200.303 § 200.502 § 200.510

The IDHS will design and implement a reconciliation of Federal grant receipts and expenditures by assistance listing number included in the financial reporting forms submitted to the IOC to the IDHS’ financial reporting system.

View Audit 13503 Questioned Costs: $1

Finding 9760 (2022-009)

Material Weakness 2022

State of Illinois

IL

Eligibility Matching / Level of Effort / Earmarking Questioned Costs § 200.303

For future consideration of funding, the IDHS will ensure that, in addition to meeting health and safety requirements, the providers will also complete certification and attestation that verifies that they meet the requirements and eligibility of the program.

View Audit 13503 Questioned Costs: $1

Finding 9754 (2022-008)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332

IDHS - Division of Family and Community Services (FCS) The IDHS-FCS staff will meet to determine the need for updated documentation and communication regarding subrecipient programmatic monitoring. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will track the ...

IDHS - Division of Family and Community Services (FCS) The IDHS-FCS staff will meet to determine the need for updated documentation and communication regarding subrecipient programmatic monitoring. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will track the completion of compliance and monitoring activities and update the Virtual Compliance Review (VCR) Tracking spreadsheet to track additional monitoring activities to ensure compliance processes are achieved in a timely manner. The IDHS will send reminders and conduct follow- up activities with compliance monitors to ensure compliance and monitoring activities are moving forward as planned. Finally, IDHS will update procedures and provide training to compliance monitors to ensure consistent follow-up is conducted when organizations do not meet established deadlines.

View Audit 13503 Questioned Costs: $1

Finding 9748 (2022-007)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

IDHS - Office of Contract Administration (OCA) The OCA has continued to facilitate internal meetings between IDHS-Department of Innovation and Technology staff, Bureau of Federal Reporting staff, and Division of Family and Community Services (FCS) staff to establish automated procedures. These meeti...

IDHS - Office of Contract Administration (OCA) The OCA has continued to facilitate internal meetings between IDHS-Department of Innovation and Technology staff, Bureau of Federal Reporting staff, and Division of Family and Community Services (FCS) staff to establish automated procedures. These meetings will assist the IDHS to identify all awards subject to the FFATA reporting requirements. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS will develop written policies for identifying all grants subject to FFATA for SUPR funded grants and will create detailed procedures for reporting. Furthermore, the IDHS will track the submission of all FFATA reports monthly. Additional IDHS staff will be hired to conduct FFATA reporting.

View Audit 13503 Questioned Costs: $1

Finding 9746 (2022-006)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

The IDHS will develop and submit an alternative MOE methodology to the Substance Abuse and Mental Health Services Administration (SAMHSA) for approval. The IDHS will also amend prior MOE reports and submit any necessary waivers.

View Audit 13503 Questioned Costs: $1

Finding 9742 (2022-005)

Material Weakness 2022

State of Illinois

IL

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

• The IDHS has logged Integrated Eligibility System (IES) enhancement request ILIES-279032 to implement Telephonic Signature for the Responsible Service Payee (RSP) signature. Since COVID, much of the IDHS’ interactions are done via telephone. As such, the RSP Signature page is mailed to customers ...

• The IDHS has logged Integrated Eligibility System (IES) enhancement request ILIES-279032 to implement Telephonic Signature for the Responsible Service Payee (RSP) signature. Since COVID, much of the IDHS’ interactions are done via telephone. As such, the RSP Signature page is mailed to customers when the updates are completed by phone. By implementing Telephonic Signature for the RSP, the IDHS will no longer have to generate correspondence to customers and have them return the signature page. • The IDHS is in the process of adding Family and Resource Center (FCRC) TANF Queues to its call center. When a customer with active TANF calls in, the caller will be routed to the local office TANF Queue. TANF workers within each FCRC will answer the calls and manage the TANF. This will improve the IDHS’ tracking and follow-up with TANF customers. • Communication will be made with regional administrators regarding the 04/25/2023 Action Memo “Uploading the Responsibility and Service Plan Signature Page into the Electronic Case Record.”

View Audit 13503 Questioned Costs: $1

Finding 9741 (2022-004)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Subrecipient Monitoring § 200.303 § 200.332

The IDHS will implement fiscal and administrative reviews of IHDA and program monitoring procedures.

View Audit 13503 Questioned Costs: $1

Finding 9676 (2022-005)

None 2022

Boys & Girls Club of Central New Mexico

NM

Questioned Costs Reporting Internal Control / Segregation of Duties

View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested informati...

View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO

View Audit 13437

Finding 9554 (2022-002)

Significant Deficiency 2022

Safer New Mexico Now, Inc.

NM

Matching / Level of Effort / Earmarking Questioned Costs HUD Housing Programs § 200.303

Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with t...

Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Name(s) of the contact person(s) responsible for corrective action: The CEO will be the assigned individual within the organization to monitor the above actions and make sure appropriate action is taken. Planned completion date for corrective action plan: Management has implemented the above listed corrective action as of 12/1/2023.

View Audit 13222 Questioned Costs: $1

Finding 9525 (2022-003)

Material Weakness 2022

Early Childhood Learning Center of Greene County

NY

Questioned Costs Reporting § 200.512

As of June 30, 2023 ECLC now only has 3 employees consisting of the Executive Director, Kathleen Federico, fiscal specialist, Tricia Imbesi and as needed maintenance man, Sean Collins. ECLC’s CFO, Dave Phillips resigned in April of 2022 and ECLC has not been able to fill that position since that tim...

As of June 30, 2023 ECLC now only has 3 employees consisting of the Executive Director, Kathleen Federico, fiscal specialist, Tricia Imbesi and as needed maintenance man, Sean Collins. ECLC’s CFO, Dave Phillips resigned in April of 2022 and ECLC has not been able to fill that position since that time. On March 24, 2023 ECLC went into contract with UHY consultant, Daniel Pendergast, to help with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.

View Audit 13189

Finding 9442 (2022-006)

Material Weakness 2022

League for Innovation in the Community College

AZ

Questioned Costs Material Weakness Reporting

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization’s existing controls over federal award reporting did not support the maintenance of documentation supporting proper review and approval of reports prior to submission. Management’s Response and Corrective Action Plan: There is an opportunity to ensure that controls are in place relating to the report preparation process and review. We are working to implement additional controls to ensure reports are prepared in compliance with grantor reporting and review requirements. Responsible Individuals: Rufus Glasper, President and CEO and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024

View Audit 12931

Finding 9322 (2022-003)

Significant Deficiency 2022

Eastern Plains Community Action Agency, Inc.

NM

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

Auditor's Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be rev...

Auditor's Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be reviewed to ensure the appropriate approvals and signatures are obtained. Responsible Official: John Clemons, Chief Financial Officer Timeline for Implementation: July 31, 2023

View Audit 12797

Finding 9321 (2022-002)

Significant Deficiency 2022

Eastern Plains Community Action Agency, Inc.

NM

Equipment & Real Property Management Internal Control / Segregation of Duties Questioned Costs § 200.303

Auditor's Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective du...

Auditor's Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. Responsible Official: John Clemons, Chief Financial Officer Timeline for Implementation: July 31, 2023

View Audit 12797

Finding 9023 (2022-004)

Material Weakness 2022

Nazlini Community School, Inc.

NM

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

Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the exis...

Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced principal to oversee the operations of the business office. Anticipated completion date: June 30, 2023. Responsible party: Delores Noble, principal. Amber Wauneka, Consultant with Homeland Business Services.

View Audit 12351 Questioned Costs: $1

Finding 8898 (2022-003)

Significant Deficiency 2022

Interaction: American Council for Voluntary International Action

DC

Allowable Costs / Cost Principles Questioned Costs § 200.430

Views of Responsible Officials: We agree with the auditor's findings. We have corrected our methodology for deriving allocated dollars based on hours worked such that they agree.

View Audit 12195

Finding 8887 (2022-007)

Significant Deficiency 2022

Municipality of Guayanilla

PR

Questioned Costs Reporting Significant Deficiency

We will improve our internal controls procedures related to record keeping and year adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2023-2024 fiscal year Responsible Persons: Mr. Luis A. Ramos Feliciano Finance Director

View Audit 12154

Finding 8840 (2022-003)

Significant Deficiency 2022

U. S. Telecommunications Training Institute

DC

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

Views of Responsible Officials and Planned Corrective Actions: USTTI will formalize a compliance process to be in compliance with 2 CFR 200. USTTI management will then distribute and communicate the policy with all USTTI employees. USTTI management will ensure the policy is properly enforced and tha...

Views of Responsible Officials and Planned Corrective Actions: USTTI will formalize a compliance process to be in compliance with 2 CFR 200. USTTI management will then distribute and communicate the policy with all USTTI employees. USTTI management will ensure the policy is properly enforced and that all procurement actions are documents in writing in vendor and contractor files.

View Audit 12117

Finding 8835 (2022-003)

Material Weakness 2022

American Samoa Alliance Against Domestic and Sexual Violence INC

AS

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

Recommendation: We recommend the Alliance develop a procurement policy that aligns with the requirements of Uniform Guidance. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Responsible Officials: Managem...

Recommendation: We recommend the Alliance develop a procurement policy that aligns with the requirements of Uniform Guidance. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Responsible Officials: Management agrees. A procurement policy will be developed and added to the finance polices and procedures before end of 2023.

View Audit 12099

Finding 8775 (2022-001)

Significant Deficiency 2022

Kenosha Area Family and Aging Services, Inc.

WI

Questioned Costs

We have already implemented a process that requires any expenses that will be paid back to an employee as it relates to a program or the Kafasi building to be submitted with the receipt and expenses sheet filled out. The expense sheet will be signed by the manager and dated prior to reimbursement. T...

We have already implemented a process that requires any expenses that will be paid back to an employee as it relates to a program or the Kafasi building to be submitted with the receipt and expenses sheet filled out. The expense sheet will be signed by the manager and dated prior to reimbursement. The completed expense sheet with signature/date and receipt will be saved in our payroll software for future reference.

View Audit 12046 Questioned Costs: $1

Finding 8720 (2022-007)

Material Weakness 2022

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.300 § 200.306 § 200.308 § 200.309 § 200.403

Finding No. 2022-007 -Activities Allowed or Unallowed, Eligible Uses - FEMA Condition During the closeout procedures, the Cenh·al Office of Recovery, Reconstruction and Resiliency (COR3) office performed a 100% validation on Rental Equipment, supporting documents including conh"act smmnary record...

Finding No. 2022-007 -Activities Allowed or Unallowed, Eligible Uses - FEMA Condition During the closeout procedures, the Cenh·al Office of Recovery, Reconstruction and Resiliency (COR3) office performed a 100% validation on Rental Equipment, supporting documents including conh"act smmnary record, invoices, and proofs of payment. As a result of the validation, the total validated amount is $979,259 from an original amount of $1,260,775 submitted by the Corporation for reimbursement. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receiving the audit findings, we initiated an immediate review of our FEMA-funded projects and expenditures. We are implementing immediate corrective actions to address the identified deficiencies and ensure strict compliance with FEMA guidelines regarding eligible uses. • Policies and Procedures Review - Simultaneously, the Corporation is reviewing our existing policies and procedures related to FEMA funds, with a specific focus on eligible activities. Any necessary revisions will be made to strengthen our policies and ensure rigorous adherence to FEMA guidelines and regulations. • Enhance Internal Controls - We are enhancing our internal controls related to FEMA fund utilization. This includes implementing additional checks and balances to improve the accuracy and reliability of our project management processes, ensuring they align with FEMA guidelines. ■ Communication Protocols Enhancements - We understand the importance of transparent communication regarding the use of FEMA funds. To address this, we are enhancing our communication protocols to ensure that all relevant stakeholders are informed of FEMA guidelines, project eligibility requirements, and any changes to procedures. • Return of Funds - Initiate the communication process with the Central Office of Recovery, Reconstruction, and Resiliency to obtain instructions for returning the funds to FEMA. Follow FEMA's specific guidelines on the return of funds, including the appropriate documentation, timelines, and c01mnunication procedures. ■ Finance Team - The Corporation has made changes to its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations and the support of independent consultants. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Names of the contact persons responsible for corrective action plan Jesus A. Rodrfguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024

View Audit 11856 Questioned Costs: $1

Finding 8718 (2022-005)

Material Weakness 2022

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Questioned Costs Eligibility Subrecipient Monitoring

Finding No. 2022-005 - Activities Allowed or Unallowed, Eligible Uses - Premium Pay Condition During our examination, we noted three (3) instances, which based on the regulation previously indicated, the premium pay was paid to employees whose wages are higher than 150 percent of the Puerto Rico ...

Finding No. 2022-005 - Activities Allowed or Unallowed, Eligible Uses - Premium Pay Condition During our examination, we noted three (3) instances, which based on the regulation previously indicated, the premium pay was paid to employees whose wages are higher than 150 percent of the Puerto Rico median annual wage of $30,750. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our premium pay practices and expendih1re related to the American Rescue Plan Act, Public 117-2 ("ARP") We are implementing quick corrective actions to address the identified deficiencies and ensure compliance with allowable uses for future activities as outlined in the ARP Act. The Corporation will establish a communication with the Health Department of Puerto Rico to obtain instructions for the correction of this non-compliance event and questioned cost appointed by external auditors. Names of the contact persons responsible for corrective action plan Jesus A. Rodriguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024

View Audit 11856 Questioned Costs: $1

Finding 8705 (2022-003)

Material Weakness 2022

Dakota County

MN

Questioned Costs Eligibility Material Weakness § 200.303

2022-003 – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES – ELIGIBILITY U.S. Department of Health and Human Services Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Passed Through Minnesota Department of Human Services Pass Through Number: H55214077 Award Period: 2022 Recommen...

2022-003 – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES – ELIGIBILITY U.S. Department of Health and Human Services Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Passed Through Minnesota Department of Human Services Pass Through Number: H55214077 Award Period: 2022 Recommendation: We recommend the County implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in MAXIS and issues are followed up in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure processes and procedures are in place to properly document and support eligibility determination, properly input and update MAXIS, and properly resolve issues promptly. Periodic review of case files will be included in the annual internal audit work plan. Name of the contact person responsible for corrective action: Tiffinie Miller-Sammons, Deputy Director Planned completion date for corrective action plan: December 31, 2023

View Audit 11849

Finding 8704 (2022-010)

Significant Deficiency 2022

Dakota County

MN

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

2022-010 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – PROCUREMENT U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Direct Payment Award Period: 2022 Recommendation: We recommend the County follow their federal purchasing pol...

2022-010 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – PROCUREMENT U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Direct Payment Award Period: 2022 Recommendation: We recommend the County follow their federal purchasing policy in all of their federal programs and retain documentation of that process occurring. As necessary, the County may need to add internal controls that are program specific to ensure this properly occurs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will continue to work with SLFRF program managers to understand and adhere to federal purchasing policies. Name of the contact person responsible for corrective action: Peter Skwira, Finance Director Planned completion date for corrective action plan: December 31, 2023

View Audit 11849 Questioned Costs: $1

Finding 8702 (2022-005)

Material Weakness 2022

Dakota County

MN

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

2022-005 – EMERGENCY RENTAL ASSISTANCE – REPORTING AND SPECIAL PROVISIONS U.S. Department of Treasury Emergency Rental Assistance Assistance Listing Number: 21.023 Direct Payment Award Period: 2022 Recommendation: We recommend the County implement internal controls to ensure that all reports for f...

2022-005 – EMERGENCY RENTAL ASSISTANCE – REPORTING AND SPECIAL PROVISIONS U.S. Department of Treasury Emergency Rental Assistance Assistance Listing Number: 21.023 Direct Payment Award Period: 2022 Recommendation: We recommend the County implement internal controls to ensure that all reports for federal programs are compiled, properly reviewed, and that review be reasonably documented prior to submission of the reports or data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will continue to work with SLFRF program managers to understand and adhere to federal purchasing policies. Name of the contact person responsible for corrective action: Peter Skwira, Finance Director Planned completion date for corrective action plan: December 31, 2023

View Audit 11849

Corrective Action Plans

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