Corrective Action Plans

Finding 3145 (2022-003)

Material Weakness 2022

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc, will have had the time to fully implement controls to ensure all timesheets are completed and signed by a supervisor before reimbursement requests for the period are initiated. Program supervisor timesheets should be signed by a member of upper management.

View Audit 5138 Questioned Costs: $1

Finding 3144 (2022-002)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls to ensure that RFRs are reviewed in detail to ensure personnel expenses are supported by timesheets.

View Audit 5138 Questioned Costs: $1

Finding 3143 (2022-001)

Significant Deficiency 2022

Aids Outreach Center

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls over the grant RFR process to avoid the risk of noncompliance related to proper recordkeeping for reporting documentation.

View Audit 5138

Finding 3124 (2022-002)

Material Weakness 2022

City of Claremont, New Hampshire

NH

Questioned Costs Reporting

Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2022, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant re...

Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2022, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant revenue. The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles. Statement of Concurrence or Nonconcurrence: Concurrence Planned Correction Action: A new Finance Director was hired during April 2023 to replace the outgoing employee. A consultant has been retained to assist the finance director in reconciling the balances in the general ledger. The Finance Director has met with Department Heads and the Treasurer to review grants. We are balancing the current grants the best we can with the information provided. Starting with new grants and projects we are assigning project # to isolate information for balancing purposes. We are also creating account receivable invoices when requesting grant reimbursement to track funds being received. We are setting up a schedule for grant review quarterly. We will be preparing a grant policy for the council to review and adopt in the coming months. Anticipated Completion Date: 06/30/2024

View Audit 5067

Finding 3098 (2022-006)

None 2022

City of West Haven, Ct

CT

Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs

Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendo...

Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendor contract request and request the certified payrolls from the contractors or subcontractors The implementation of this recommendation will be monitored by Matthew Cavallaro, Business Manager.

View Audit 5029

Finding 3083 (2022-005)

Material Weakness 2022

City of West Haven, Ct

CT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Compliance Finding Funds were embezzled from the City using fictitious vendors established by the City employees who were managing the Coronavirus Relief Fund (CRF) program. The invoices for the fictitious vendors were charged to a line item designated for the CRF program. The grant reporting to th...

Compliance Finding Funds were embezzled from the City using fictitious vendors established by the City employees who were managing the Coronavirus Relief Fund (CRF) program. The invoices for the fictitious vendors were charged to a line item designated for the CRF program. The grant reporting to the State for the CRF program was performed by the Finance Director and not by the Grant Coordinator Department. The original reporting of the specific disbursements for the program included the invoices for the fictitious vendors. The reporting was subsequently revised to remove the fraudulent invoices. Beginning in Fiscal 2023, several policies and procedures were implemented over Grants and all other spending to reduce the risk of embezzlement. These policies include the Vendor Approval process including segregation of duties, the Debarment Check process (federal grant specific), and Finance Director and Treasurer invoice review prior to check printing. All elements were fully implemented in Fiscal 2024.

View Audit 5029

Finding 3069 (2022-004)

None 2022

City of West Haven, Ct

CT

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

Compliance Finding The City's procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In Fiscal 2023, policies and procedures for expending federal funds were updated to include requisite review and documentation of said review during the ...

Compliance Finding The City's procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. In Fiscal 2023, policies and procedures for expending federal funds were updated to include requisite review and documentation of said review during the awarding of contracts and prior to submitting invoices for approval.

View Audit 5029

Finding 3041 (2022-002)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining suppor...

Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining support for disbursements to show proper control is in place. Proposed Corrective Action: - Management has begun to keep individual folders for all vendors maintain records - Proper record keeping to ensure all items purchased are proper business expenses Anticipated Correction Date: Correction has been implemented. Managements has files for all disbursements. No petty cash is used for purchases.

View Audit 4999 Questioned Costs: $1

Finding 3034 (2022-005)

Significant Deficiency 2022

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Reporting Significant Deficiency § 200.512

Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reportin...

Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: The District was notified late by their audit firm that they would no longer be providing audit services. The District hired a replacement firm but was unable to complete the audit in accordance with the Clearinghouse guidelines. The District is retaining the current audit firm with anticipation of the report for the 2022-23 fiscal year being issued and filed on a timely basis.

View Audit 4984

Finding 3032 (2022-004)

Significant Deficiency 2022

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-004 – Internal Control Over Disbursements (Allowable Costs/Activities) Condition: During our testing of internal controls over nonpayroll disbursements we reviewed 20 transactions, noting there was no supporting documentation for 2 transactions. No additional documentation was present ...

Finding 2022-004 – Internal Control Over Disbursements (Allowable Costs/Activities) Condition: During our testing of internal controls over nonpayroll disbursements we reviewed 20 transactions, noting there was no supporting documentation for 2 transactions. No additional documentation was present to show that approval was obtained through other means, such as by email, verbally or follow-up signature approval from the program director. The sampling was not a statistically valid sample. Recommendation: We recommend that the School District strengthens internal control policies and procedures over disbursements and employees indicate their review and approval for all transactions to ensure they are properly authorized. We further recommend no disbursement be processed without all necessary supporting documentation being obtained. Views of Responsible Officials: The District concurs with the recommendation. The Superintendent is working with finance staff on the review process so as to provide documentation for each expenditure incurred by the District. The review is completed by the Business Manage then submitted to the Supt and Board of Trustees on a periodic basis.

View Audit 4984

Finding 3031 (2022-002)

None 2022

City of Fall River

MA

Questioned Costs Subrecipient Monitoring Reporting § 200.328

Condition: As of the June 30, 2022 reporting date, the City’s Project and Expenditure Reports overstated expenditures by $274,713 and overstated obligations by $14,045,059. Corrective Action Planned: ARPA Director reviews all expenditures for the quarter with City Auditor to reconcile cumulative ...

Condition: As of the June 30, 2022 reporting date, the City’s Project and Expenditure Reports overstated expenditures by $274,713 and overstated obligations by $14,045,059. Corrective Action Planned: ARPA Director reviews all expenditures for the quarter with City Auditor to reconcile cumulative expenditures and obligations for entry into portal. Anticipated Completion Date: October 31, 2023 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor

View Audit 4974

Finding 3030 (2022-001)

None 2022

City of Fall River

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Condition: During the testing of grant transactions, it was determined that an invoice for security equipment was not part of an approved project. Corrective Action Planned: The City is reimbursing the ARPA grant for the $45,000 through the general fund in FY24. Procedures for ARPA purchasing: A...

Condition: During the testing of grant transactions, it was determined that an invoice for security equipment was not part of an approved project. Corrective Action Planned: The City is reimbursing the ARPA grant for the $45,000 through the general fund in FY24. Procedures for ARPA purchasing: ARPA Director reviews all invoices for ARPA spending, reconciles the contracts and submits to Law Clerk to input for processing. ARPA Director reviews all vendors requested for state and federal procurement compliance. Anticipated Completion Date: Fiscal year 2024 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor

View Audit 4974 Questioned Costs: $1

Finding 3022 (2022-002)

Significant Deficiency 2022

Monroe County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

FA 2022-002 Strengthen Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass...

FA 2022-002 Strengthen Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: $474 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's procurement procedures were followed. Corrective Action Plans: The School District has returned to following its approved procurement procedures. Estimated Completion Date: July 1, 2023 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 4890 Questioned Costs: $1

Finding 3011 (2022-033)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Special Tests & Provisions

Finding No.: 2022-033 Special Test and Provisions - Refunding of Overpayments Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and p...

Finding No.: 2022-033 Special Test and Provisions - Refunding of Overpayments Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and provide Overpayment letters to providers of the offset amount towards positive claims. lf there are no positive claims, DPHSS will provide a letter to providers with a due date for the payment for those cases that were overpaid.

View Audit 4883 Questioned Costs: $1

Finding 3010 (2022-032)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the subm...

Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the submission to the grantor.

View Audit 4883

Finding 3009 (2022-031)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.: 2022-031 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard, DPHSS will develop an SOP and checklist to ensure that all applicants submi...

Findinq No.: 2022-031 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard, DPHSS will develop an SOP and checklist to ensure that all applicants submit the proper documentation within a certain number of days.

View Audit 4883 Questioned Costs: $1

Finding 3002 (2022-030)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Reporting Questioned Costs

Findinq No.: 2022-030 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. CW is compliant with reporting requirements, however, unable to provide copies of report as...

Findinq No.: 2022-030 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. CW is compliant with reporting requirements, however, unable to provide copies of report as requested due to lack of access. Requests have been made to the federal counterparts to obtain copies and will be provided. Moving forward agencies will also submit a copy to the Division of Accounts.

View Audit 4883

Finding 3001 (2022-029)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-029 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The grant eligibility criteria in question are the CAPS21 Grant. All grantees demonstrated...

Findinq No.:2022-029 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The grant eligibility criteria in question are the CAPS21 Grant. All grantees demonstrated compliance with the eligibility criteria in the attached GY21 GU APRA Stabilization Notice of Award Supplemental Terms and Conditions on page 6 item 2 that was provided to EY.

View Audit 4883 Questioned Costs: $1

Finding 3000 (2022-028)

Significant Deficiency 2022

Government of Guam

GU

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Findinq No.:2022-028 Allowable Costs/Cost Principles Responding Agency Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The agency provided how the calculations were established by each prior...

Findinq No.:2022-028 Allowable Costs/Cost Principles Responding Agency Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The agency provided how the calculations were established by each priority to determine the amount that is allowed not to exceed $400k.

View Audit 4883 Questioned Costs: $1

Finding 2999 (2022-027)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findins No.:2022-027 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and evaluation to ensure that the minimum requireme...

Findins No.:2022-027 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and evaluation to ensure that the minimum requirements are met for references for family foster homes, and that they can be easily identified.

View Audit 4883 Questioned Costs: $1

Finding 2997 (2022-026)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior...

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior to the approval of cases.

View Audit 4883 Questioned Costs: $1

Finding 2994 (2022-025)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Procurement, Suspension & Debarment

Findins No.:2022-025 Procurement and Suspension and Debarment Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the first condition advising moving forward they will create an SOP to ensure ...

Findins No.:2022-025 Procurement and Suspension and Debarment Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the first condition advising moving forward they will create an SOP to ensure that the Byrd Anti-Lobbying Certification is included. The other 2 conditions they disagree with citing that all documentation were submitted to EY.

View Audit 4883 Questioned Costs: $1

Finding 2992 (2022-024)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring

Findinq No;2022-024 Subrecipient Monitoring Responding Agency; Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) GETC will contact OPA and EY to start their Uniform Guidance Single Audit.

View Audit 4883 Questioned Costs: $1

Finding 2990 (2022-022)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Procurement, Suspension & Debarment

Findinq No.:2022-022 Procurement and Suspension and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement personnel will continue to enforce compliance with applicable procurement. A requirement of no less than three (3) pr...

Findinq No.:2022-022 Procurement and Suspension and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement personnel will continue to enforce compliance with applicable procurement. A requirement of no less than three (3) price quotations to be on file, with evidence of solicitation from other potential suppliers to participate. ln addition, a requirement for a "no quote" submission and to solicit from other potential suppliers should a "no quote" be received.

View Audit 4883 Questioned Costs: $1

Finding 2989 (2022-021)

Significant Deficiency 2022

Government of Guam

GU

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distanc...

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distance needed. lt was not practical to only reserve a portion of the facility as it is unknown as to how many passengers would be arriving. Therefore, a reservation of portions of the hotel was needed for the uncertainty and to maintain separation from personnel not designated for direct quarantine duties. This was done to maintain an effective distance to avoid the spread of the virus, in turn, this action helped reduce the number of fatalities from over 3,000 to about 470.

View Audit 4883 Questioned Costs: $1

Corrective Action Plans

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