Corrective Action Plans

Finding 2988 (2022-020)

Material Weakness 2022

GU

Subrecipient Monitoring Reporting Questioned Costs

Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in ...

Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reportingfor adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.

View Audit 4883

Finding 2987 (2022-019)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Cash Management

Findinq No.: 2022-019 Cash Management Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency disagrees with this finding. Per Homeowner's Assistance Fund guidance, funds are requested from the US Treasury and remitted in advance. This i...

Findinq No.: 2022-019 Cash Management Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency disagrees with this finding. Per Homeowner's Assistance Fund guidance, funds are requested from the US Treasury and remitted in advance. This is not a reimbursement program and not subject to the State Cash Management lmprovement Act as is the case for other funding advances under the American Rescue Plan Act of 2021 .

View Audit 4883 Questioned Costs: $1

Finding 2985 (2022-017)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring Reporting Questioned Costs

Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in qu...

Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.

View Audit 4883

Finding 2984 (2022-016)

Significant Deficiency 2022

Government of Guam

GU

Eligibility Questioned Costs Subrecipient Monitoring

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost thre...

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost threshold in the cycle by the case number. The claimant's income was below the 30% threshold as per their documents submitted and therefore qualified for the program. Furthermore, any review and approval will have the program manager's signature as required by ERA's SOP.

View Audit 4883 Questioned Costs: $1

Finding 2983 (2022-015)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Special Tests & Provisions

Findins No.: 2022-015 Ul Program lntegrity-Overpayments Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency states that based on the final determination for FY 2021 Finding No. 2021-012, USDOL determined that the costs are disallow...

Findins No.: 2022-015 Ul Program lntegrity-Overpayments Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency states that based on the final determination for FY 2021 Finding No. 2021-012, USDOL determined that the costs are disallowed and subject to federal debt collection, however, collection efforts which is a required activity of the grant will have to continue. The amount that was allowed was an overpayment recovery of $7,152,222.

View Audit 4883 Questioned Costs: $1

Finding 2982 (2022-014)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-014 Eligibility Responding Agency: Department of Labor (DOL) Responsible Personnel: David Dell'lsola, Director (DOL) The agency agrees with the findings. The agency is currently working with both claimants to resolve the matter.

View Audit 4883 Questioned Costs: $1

Finding 2978 (2022-013)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Procurement, Suspension & Debarment

Findins No.: 2022-013 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) p...

Findins No.: 2022-013 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 2977 (2022-012)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Findinq No.:2022-012 Period of Performance Responding Agency: Department of Public Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The extension was granted by the Department of lnterior.

View Audit 4883

Finding 2971 (2022-011)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Special Tests & Provisions Eligibility

Findinq No.:2022-011 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the finding. Effective 1011123 The Bureau of Economic Security, and Division of Public Welfare superviso...

Findinq No.:2022-011 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the finding. Effective 1011123 The Bureau of Economic Security, and Division of Public Welfare supervisors are verifying documents and making sure it is complete and uploaded into the system. A checklist will be created to ensure all vital documents are completed and uploaded.

View Audit 4883 Questioned Costs: $1

Finding 2966 (2022-001)

Material Weakness 2022

Waimanalo Health Center

HI

Questioned Costs Internal Control / Segregation of Duties

We agree with the auditor’s recommendation of conducting monthly reconciliation and perform a secondary review of all reconciliation and journal entries to verify the accuracy and completeness of the financial statements. Here are our outlined measures to be implemented during the month of December ...

We agree with the auditor’s recommendation of conducting monthly reconciliation and perform a secondary review of all reconciliation and journal entries to verify the accuracy and completeness of the financial statements. Here are our outlined measures to be implemented during the month of December 2023: 1. Establish a structured procedure for reconciling material account balances on a monthly basis. Additionally, the Controller will be responsible for overseeing the reconciliations of key accounts. 2. The Controller will mandate the timely documentation and recording of any required adjusting entries identified during the reconciliation process. Stress the significance of offering clear explanations for the adjustments made. 3. The Controller will review to independently validate the accuracy and completeness of reconciliations, cross-referencing them with supporting documents.

View Audit 4881

Finding 2965 (2022-004)

Significant Deficiency 2022

Thurston County Economic Development Council

WA

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency § 200.430

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No.21 .027 Recommendation: CLA recommends that the program manager and a member of the finance committee knowledgeable about 2 CFR § 200.430(i)(1) revie...

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No.21 .027 Recommendation: CLA recommends that the program manager and a member of the finance committee knowledgeable about 2 CFR § 200.430(i)(1) review the executive director costs charged to the Coronavirus State and Local Recovery Funds program. Action planned in response to finding: Executive Director's time and effort reports will be reviewed by a member of the Finance Committee, who also serves as an Officer of the Board, on a quarterly basis to insure correct assignment of hours. Names of the contact persons responsible for corrective action: Michael Cade, Michael McGauly, and Matt Stacey Planned completion date for corrective action plan: November 14, 2023

View Audit 4859 Questioned Costs: $1

Finding 2964 (2022-003)

Significant Deficiency 2022

Thurston County Economic Development Council

WA

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency § 200.430

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation : CLA recommends increased payroll training and reconciliation procedures. Action planned in response to finding : Classificat...

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation : CLA recommends increased payroll training and reconciliation procedures. Action planned in response to finding : Classification of payroll hours assigned to Coronavirus State and Local Fiscal Recovery Funds, and all others, are to be reviewed and signed off on by accounting or administrative staff before submission of payroll. Names of the contact persons responsible for corrective action: Maria Hemmen, Brooke Johnson or Matt Stacey. Planned completion date for corrective action plan: October 27, 2023

View Audit 4859 Questioned Costs: $1

Finding 2935 (2022-006)

Significant Deficiency 2022

Muhlenberg County Fiscal Court

KY

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

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 202...

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 2022. This request was presented on the county’s Schedule of Federal Financial Assistance and presented to the auditor. Because the request included some projected payroll amounts rather than actual payroll amounts, the auditor stated these projections were not allowable. The County Treasurer then reworked the schedule to include only expenses (payroll) paid through the date of transfer which the auditor said was in compliance. The questioned payroll costs disallowed can be substantiated and are immaterial. The finding regarding the Deputy Judge Executive salary of $4,967 being ineligible because paid by another grant is incorrect.

View Audit 4792 Questioned Costs: $1

Finding 2912 (2022-004)

Material Weakness 2022

Community Research, Resource, Information, and Service for Seniors

IL

Questioned Costs

As noted above, Carle assumed accounting and financial oversight of CRIS starting on 10/1/2022. Since this time financial reports have been generated by the Carle integrated systems, including the General Ledger. The Carle systems include well documented financial procedures and processes that are r...

As noted above, Carle assumed accounting and financial oversight of CRIS starting on 10/1/2022. Since this time financial reports have been generated by the Carle integrated systems, including the General Ledger. The Carle systems include well documented financial procedures and processes that are reviewed annually for completeness and accuracy by KPMG. In addition, Carle utilizes its Internal Audit department to review internal controls and processes within the Carle system. This department has a separate reporting structure to Carie's Legal Department and to Carle's Audit Committee.

View Audit 4780

Finding 2905 (2022-003)

None 2022

Community Research, Resource, Information, and Service for Seniors

IL

Reporting Questioned Costs § 200.512

Accounting and Financial oversight has been transferred to The Carle Foundation (Carle) that acquired this entity in October 2022. All accounting and financial processes now have oversight by the Carle leadership team with specialized processes in place for various issues such as grant compliance, t...

Accounting and Financial oversight has been transferred to The Carle Foundation (Carle) that acquired this entity in October 2022. All accounting and financial processes now have oversight by the Carle leadership team with specialized processes in place for various issues such as grant compliance, taxes, payroll, and other reporting deadlines.

View Audit 4780

Finding 2750 (2022-004)

Material Weakness 2022

Launch Alaska

AK

Allowable Costs / Cost Principles Questioned Costs § 200.403

Finding 2022-004 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Tracy Bye, CFO Response: Launch Alaska takes exception to the auditors’ findings. Launch Alaska codes expenses in accordance with the Launch Alaska Policy and ...

Finding 2022-004 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Tracy Bye, CFO Response: Launch Alaska takes exception to the auditors’ findings. Launch Alaska codes expenses in accordance with the Launch Alaska Policy and Procedures for Uniform Guidance, GAGAS and FAR Part 31. Only those supported expenses that are allowable and allocable to Federal grants are charged to grant GL accounts. FY22 has examples of costs being segregated and posted to appropriate accounts based upon these cost principles. The CFO has over 30 years of GAGAS and FAR Part 31 experience and has final authority over which costs are coded for Federal reimbursement. Records for the transactions reside within QBO and the former CPAs JE files. All transactions for the covered period were reviewed by the CEO and CPA prior to entry into QBO. The CFO reviewed the postings monthly and requested changes to the GL coding when required. These changes were recorded by the CPA via AJE. We agree that the CPA did not post corrections in a timely manner in most cases. The Business Manager and new CPA review the expense entries weekly and at the close of each monthly period. The CEO/CFO have final authority on GL coding and are required to approve each expense entry prior to payment to ensure that the Policy and Procedures for Uniform Guidance is adhered to. This process takes place in both Ramp and QBO. Proposed Completion Date: Launch Alaska updated its Policy and Procedures for Uniform Guidance in early FY22 and is completing a second review at this time to incorporate the system and internal process changes discussed above. A final draft of the changes is expected to be reviewed for adoption by the Launch Alaska Finance Committee Board members in November 2023.

View Audit 4754 Questioned Costs: $1

Finding 2746 (2022-008)

Material Weakness 2022

Coal Valley Water District

IL

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

The District Treasurer will immediately request that the engineer implement these recommendations.

View Audit 4730

Finding 2745 (2022-007)

Material Weakness 2022

Coal Valley Water District

IL

Questioned Costs Material Weakness Reporting

The District Treasurer will immediately request that the engineer implement these recommendations.

View Audit 4730

Finding 2744 (2022-006)

Material Weakness 2022

Coal Valley Water District

IL

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

The Treasurer will immediately contact the bank and make arrangements to have the account collateralized, and will access the SAMs system to have all funding deposed into the construction account. The District has requested their insurance provider to add the required position fidelity bonding.

View Audit 4730

Finding 2723 (2022-005)

Material Weakness 2022

City of Weed

CA

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.302

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accura...

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accuracy. At the time of the reimbursement request, the grant activity will be reconciled to the general ledger to eliminate either missed expenses or duplicate requests. Anticipated Completion Date: This is currently being implemented as of October 2023.

View Audit 4666 Questioned Costs: $1

Finding 2722 (2022-001)

None 2022

Homeless No More, Inc. 122-Hd085-Wdd-Np

CA

Questioned Costs HUD Housing Programs Reporting

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporat...

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave. Suite 100, Rancho Cucamonga, California 91730. Audit Period: January 1, 2022 through December 31, 2022 The finding from the 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENTS AUDIT None FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001 Section 811 (Capital Advance Loan), CFDA No. 14.181 Recommendation: The Project should fund the replacement reserves shortage as soon as possible and make the required monthly deposits in accordance with the regulatory agreement. Action Taken: Deposits to the replacement reserve account were brought up to date as of May 2023. Continued $750 monthly deposits will be made in accordance with the regulatory agreement. If you have any questions regarding the plan, please call Dan O’Brien, Chief Financial Officer (213) 251-3410. Sincerely, Dan O’Brien Chief Financial Officer

View Audit 4657

Finding 2696 (2022-003)

Significant Deficiency 2022

Connecticut Zoological Society, Inc.

CT

Questioned Costs

The Society will complete and submit the Federal audit within nine months of the end of its fiscal year.

View Audit 4568

Finding 2694 (2022-002)

Significant Deficiency 2022

Connecticut Zoological Society, Inc.

CT

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

The Society will develop and document a procument policy that complies with federal procurement standards.

View Audit 4568

Finding 2658 (2022-002)

Significant Deficiency 2022

Ruby's Place

CA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automa...

The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automated bill pay systems like Bill.com have been implemented for documenting the approvals of expenditures. Expected completion and implementation of the purchasing policy: December 2023.

View Audit 4480

Finding 2657 (2022-001)

Significant Deficiency 2022

Ruby's Place

CA

Questioned Costs HUD Housing Programs

Ruby’s Place will develop a policy to perform and document the FMR comparison and file it with the participant’s program file. The organization will establish a periodic internal audit and compliance reviews to ensure the process is followed. Completion: October 2023

View Audit 4480

Corrective Action Plans

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