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Corrective Action Plans

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Finding 569370 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Deerfield Beach
FL
HUD Housing Programs Reporting Significant Deficiency
Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2024-001: Unaudited Submission Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end (24 CFR section 5.801) Conditio...
Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2024-001: Unaudited Submission Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end (24 CFR section 5.801) Condition: Management missed the deadline for its unaudited REAC FDS submission. Context: The Authority’s unaudited FDS submission was due on December 15th 2024. The Authority did not submit the submission until February 2025. Management Response: A compliance calendar has been implemented and is maintained by both the Finance Director and Executive Director to track HUD and REAC deadlines. The unaudited FDS will be finalized and submitted no later than 5 business days prior to the formal due date, allowing sufficient buffer time. Oversight and reminders are issued monthly by the Chief Financial Officer to ensure proper tracking and timely filing. As well, additional staff is being crossed train so that the agency will not dependent one person for FDS Submission.
View Audit 360859
Finding 569338 (2024-005)
Material Weakness 2024
The Housing Authority of Cheraw
SC
Questioned Costs HUD Housing Programs Eligibility § 200.302
Finding Number: 2024-005 Title: Missing Receipt Support for MTW Public Housing Tenant Transactions Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: A review of tenant files under the Moving to Work (MTW) Public Housing program found that while the tenant files themselves ...
Finding Number: 2024-005 Title: Missing Receipt Support for MTW Public Housing Tenant Transactions Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: A review of tenant files under the Moving to Work (MTW) Public Housing program found that while the tenant files themselves were complete, the Authority did not provide supporting documentation for certain rent receipts. In several instances, the rent amounts recorded in the receipt or rent register did not agree with the amounts reported on HUD Form 50058, and no receipt documentation was available to reconcile the difference. Planned Corrective Action: Fiscal Year 2024 was a year marked by personnel turnover in key administrative, accounting, and human resources positions. The Authority will work to implement a process to improve tenant file management, ensure complete supporting documentation, and address disbursement variances.
View Audit 360844 Questioned Costs: $1
Finding 569337 (2024-004)
Material Weakness 2024
The Housing Authority of Cheraw
SC
Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.302
Finding Number: 2024-004 Title: Incomplete Tenant File Documentation and Disbursement Variances for MTW Housing Assistance Payments Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: A review of tenant files and disbursement activity under the Moving to Work (MTW) Housing ...
Finding Number: 2024-004 Title: Incomplete Tenant File Documentation and Disbursement Variances for MTW Housing Assistance Payments Program Name: Moving to Work Demonstration Program ALN: 14.881 Description: A review of tenant files and disbursement activity under the Moving to Work (MTW) Housing Assistance Payments (HAP) program identified multiple deficiencies in documentation and compliance. For six out of the sixteen tenants tested, the Authority was unable to provide the tenant file for review. Among the files that were available, several lacked required documentations for the required period to support continued occupancy, rent adjustments, reexaminations, income verification, and inspections. Additionally, variances were noted between the amounts reported on HUD Form 50058 and the actual HAP/UAP disbursements made. Planned Corrective Action: Fiscal Year 2024 was a year marked by personnel turnover in key administrative, accounting, and human resources positions. The Authority will work to implement a process to improve tenant file management, ensure complete documentation, and address disbursement variances.
View Audit 360844 Questioned Costs: $1
Finding 569307 (2024-037)
Significant Deficiency 2024
Government of the District of Columbia
DC
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
The Homeland Security and Emergency Management Agency (HSEMA) concurs that the subaward reporting required by FFATA is not currently complete and up to date in sam.gov website. Due to the transition to sam.gov and the FSRS system being terminated, the record of prior FFATA reports submitted that enc...
The Homeland Security and Emergency Management Agency (HSEMA) concurs that the subaward reporting required by FFATA is not currently complete and up to date in sam.gov website. Due to the transition to sam.gov and the FSRS system being terminated, the record of prior FFATA reports submitted that encountered errors and were left in partially complete status is no longer retrievable from the FSRS system to demonstrate that the report had been submitted. HSEMA is already in the process of updating processes and procedures to gather and submit the FFATA report in the new sam.gov system. HSEMA has already developed and tested a new approach to directly updating sam.gov through its API portal. We had previously noted the gaps in the data brought over from FSRS to sam.gov and understood that these gaps required corrective action. HSEMA will compare the sam.gov data to our current subawards lists and will update sam.gov in addition to reporting on new subawards as they are issued. We will also review sam.gov data for older closed grants to see if any of those need to be updated as well. Contact: Charles Madden, Grants Bureau Chief Estimated Completion Date: September 30, 2025 or earlier See Corrective Action Plan for chart/table
View Audit 360834
Finding 569306 (2024-036)
Significant Deficiency 2024
Government of the District of Columbia
DC
Reporting § 200.302 § 200.303
The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to co...
The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for subrecipients. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569300 (2024-030)
Significant Deficiency 2024
Government of the District of Columbia
DC
Reporting § 200.303 § 200.333 § 200.502 § 200.510
The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Condition #1 - All FFRs and corresponding programmatic and financial reports will be reviewed by the Accountant, the Accounting Officer, the Agency Fiscal Officer, the Budget staff, and...
The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Condition #1 - All FFRs and corresponding programmatic and financial reports will be reviewed by the Accountant, the Accounting Officer, the Agency Fiscal Officer, the Budget staff, and the Grants Program Manager prior to submission to the Federal government. OCFO will utilize a grants matrix that will reflect the respective grants due dates to ensure timely filing of FFRs. The matrix will be reviewed to ensure compliance monthly with each Accountant during the monthly analysis and review process. Condition #2 -DBH will save the SOR tracking sheet that is used to calculate the earmarked amounts for administrative and data costs for the Federal programmatic reports. This will be retained in a central location. Condition #3 - Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for sub-recipients. Contact: FFR (SF-425) and SEFA: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster PPR Reporting: Sharon Hunt, State Opioid Treatment Authority, DBH Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569295 (2024-027)
Significant Deficiency 2024
Government of the District of Columbia
DC
Eligibility Internal Control / Segregation of Duties Reporting § 200.303
The Economic Security Administration (ESA) concurs with this finding. DC Access System (DCAS) currently has a timeliness monitoring report called the “Pending Summary Report” (PSR). This is a report that is automatically produced within Microstrategy, to notify applicable management of application...
The Economic Security Administration (ESA) concurs with this finding. DC Access System (DCAS) currently has a timeliness monitoring report called the “Pending Summary Report” (PSR). This is a report that is automatically produced within Microstrategy, to notify applicable management of applications (initial and renewals) that have been pending determination for 30 days. During FY 24, this report was produced to applicable managers on a weekly basis. As of June 16, 2025, this report is now issued on a daily basis. DHCF believes that increasing the frequency of reporting cases that are over 30 days in “pending” status, will increase the timeliness of application determinations. Contact: Melisa Byrd, Senior Deputy Director and Medicaid Director Estimated Completion Date: June 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569293 (2024-025)
Material Weakness 2024
Government of the District of Columbia
DC
Questioned Costs Reporting Student Financial Aid § 200.303
The Child and Family Services Agency (CFSA) concurs with the findings. The finding involved a recurring formula error in the workbook CFSA uses to calculate its lapsing quarter family-based rate adjustment. The issue stemmed from the pandemic-era stimulus funding that increased the District’s FMAP ...
The Child and Family Services Agency (CFSA) concurs with the findings. The finding involved a recurring formula error in the workbook CFSA uses to calculate its lapsing quarter family-based rate adjustment. The issue stemmed from the pandemic-era stimulus funding that increased the District’s FMAP percentage from the standard 70% to 76.2%, which CFSA accommodated in its family-based rate adjustment claiming tools with manual entries. Corrective action is outlined below, but in the meantime the District has returned to the standard 70% FMAP, which precludes recurrence. To address Condition 1 going forward, expenditures occurring within the current fiscal year will be reflected on the SEFA for the Foster Care grant and be consistent with claimed expenditures reported on the CB 496. The CFSA Agency Fiscal Officer and the CFSA Accounting Supervisor will develop a written procedure to prevent expenditures from being charged to other periods. The principal corrective action for Condition 2 will be to update the entire suite of financial tools that undergird the family-based rate adjustment claims. The updates will feature formula “fail safes” that will require validation of the various statistics that inform the claims. CFSA will make an adjusting entry for the entirety of the questioned costs in the next federal claim, to be submitted on or before August 15, 2025. Contact: James Murphy, Business Services Administrator Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834 Questioned Costs: $1
Finding 569289 (2024-022)
Significant Deficiency 2024
Government of the District of Columbia
DC
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This FFATA reporting entry was missed because the employees responsible for the reporting left without fulfilling their reporting duties. This oversight has sin...
The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This FFATA reporting entry was missed because the employees responsible for the reporting left without fulfilling their reporting duties. This oversight has since been corrected, and the FFATA entry was submitted. OSSE has retrained current staff and strengthened its review process to prevent the underlying reporting issue from occurring again. Contact: Carol D’Avilar-Etkins, Program Officer, Office of Grants Management and Compliance Estimated Completion Date: April 1, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569285 (2024-018)
Material Weakness 2024
Government of the District of Columbia
DC
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. This requires collaboration efforts between multiple units within DHS/...
The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. This requires collaboration efforts between multiple units within DHS/ ESA that include DCWET, DPO, and DICM. ESA needs to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This action requires training (re-training) all DPO SSR on the DCAS screens which require action to confirm employment. This means that the DPO should dedicate resources to providing adequate training to SSRs involved in updating customers’ employment information in DCAS. However, this would be a short-term solution, it will go a long way to resolve some of the discrepancies in reported work hours that are being transmitted to Q5i. The Office of Performance Monitoring (OPM) has a process in place to monitor and confirm the hours reported from CATCH. OPM monitors will randomly generate forty (40) sample cases from Q5i, review them and if they find any discrepancies they would refer them to either OWO, DPO, or TEP Providers for resolution. When OPM conducts their review of DCAS hours, and identifies income and hour differences, the Department of Program Operations (DPO) is informed and/or the Office of Work Opportunity (OWO) requesting their assistance with resolving the discrepancy. OPM also will provide adequate training for Monitors involved in the auditing process in CATCH to ensure participation hours are properly audited. The Office of Work Opportunity (OWO) conducts outreach to customers come in for assessment and assignment to a TEP Providers. This process would eliminate instances where hours found in the DCAS system are unknown to the CATCH system. The long-term resolution of reported work hours discrepancies between DCAS and Q5i requires DICM to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This would be automating the process by connecting the 2-step process into one task. This automation process would be a permanent solution to curbing stale and unsubstantiated hours from migrating to Q5i. DCWET will work with DICM to request that a JIRA ticket be created to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This process is estimated to take three (3) months to complete. DCWET will work with DPO to ensure that all DPO staff are trained on the DCAS screens which require action to confirm employment. The training will last up to six (6) months. Contact: Christian Okonkwo, Program Manager, DCWET-OPM Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569284 (2024-017)
Significant Deficiency 2024
Government of the District of Columbia
DC
Reporting § 200.303
The Department of Human Services (DHS) OCFO concurs with the finding. The variances identified specifically relate to administrative costs incurred on the fiscal year 2024 grant that were moved to prior year grants. The fiscal year 2024 TANF administrative expenditure exceeded the TANF administrati...
The Department of Human Services (DHS) OCFO concurs with the finding. The variances identified specifically relate to administrative costs incurred on the fiscal year 2024 grant that were moved to prior year grants. The fiscal year 2024 TANF administrative expenditure exceeded the TANF administrative cap for fiscal year 2024 and to correct the issue, the excess administrative cost was reallocated to prior open fiscal years (fiscal years 2021, 2022 and 2023). The administrative cap limit for fiscal years 2021, 2022 and 2023 were not fully utilized and so the Agency decided to charge the excess fiscal year 2024 administrative expenses to those grants. For future TANF reporting, the OCFO has developed an administrative expenditure tracker. This process tracks administrative cost versus the administrative TANF cap. The Accountant, Accounting Officer and the Budget Officer will review and update quarterly before the ACF 196R submission. DHS did not draw any administrative funds from fiscal year 2024 greater than the allowable administrative amount for the grant year. Contact: Barbara Roberson, HSSC Accounting Officer Estimated Completion Date: This process has been implemented and was utilized to prepare the 1st and 2nd quarter reports for fiscal year 2025. See Corrective Action Plan for chart/table
View Audit 360834
Finding 569272 (2024-014)
Material Weakness 2024
Government of the District of Columbia
DC
Student Financial Aid Special Tests & Provisions Reporting § 200.303
The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Office of the Registrar will continue to use National Student Clearinghouse third party reporting tool to report enrollment data to NSLDS....
The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Office of the Registrar will continue to use National Student Clearinghouse third party reporting tool to report enrollment data to NSLDS. • The Office of the Registrar continue to utilize the "Submission schedule tool" to keep us compliant with the timeframe required for submission of the reports. • Students who have been reported during the first week of courses as "Never Attended - NA" will be dropped from there courses for the term no more than 1 week after the end of attendance verification. • The Enrollment Time Status (Full Time, Part Time, etc.) for student who are enrolled in Summer courses will be updated effective immediately. Contact: Nakia Pugh, Associate Registrar Estimated Completion Date: June 2, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569269 (2024-011)
Significant Deficiency 2024
Government of the District of Columbia
DC
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303
The Office of the Deputy Mayor for Planning and Economic Development (DMPED) concurs with the auditor’s findings and recommendations related to Grant Reporting and will take the steps outlined below to ensure full reporting compliance with federal awards. 1. Evaluate DMPED’s current Transparency Ac...
The Office of the Deputy Mayor for Planning and Economic Development (DMPED) concurs with the auditor’s findings and recommendations related to Grant Reporting and will take the steps outlined below to ensure full reporting compliance with federal awards. 1. Evaluate DMPED’s current Transparency Act reporting and control procedures to ensure that they promote compliance with Federal regulations. Estimated Completion Date: July 6, 2025 2. Create clear communications and instructions for DMPED grant administrators to include as a required reporting responsibility. Estimated Completion Date: July 6, 2025 3. Add internal controls and policies that include a supervisory review of the report information before it is submitted to the System for Award Management (sam.gov) website. Estimated Completion Date: August 6, 2025 Contact: Darya Razavi, Program Manager, Office of the Deputy Mayor for Planning and Economic Development See Corrective Action Plan for chart/table
View Audit 360834
Finding 569265 (2024-007)
Significant Deficiency 2024
Government of the District of Columbia
DC
Reporting § 200.302 § 200.303
DMPED The Office of the Deputy Mayor for Planning and Economic Development (DMPED)concurs with the finding and understands that going forward grants to the DC Housing Finance Authority should be excluded from the subrecipient listing because it is a component unit. The AFO will review the SEFA prio...
DMPED The Office of the Deputy Mayor for Planning and Economic Development (DMPED)concurs with the finding and understands that going forward grants to the DC Housing Finance Authority should be excluded from the subrecipient listing because it is a component unit. The AFO will review the SEFA prior to submission to confirm that no component units of the District government are listed as subrecipients. Curtis Lewis, Agency Fiscal Officer, Economic Development and Regulation Cluster December 31, 2025 OSSE The Office of the State Superintendent of Education (OSSE) concurs with the finding. OCFO prepares the SEFA. As a corrective action plan, OCFO will coordinate with the program to ensure all entities are identified as either vendors or subrecipient accurately on the SEFA by having the program management review and verify the correctness of the entities’ designation before providing the subrecipient data to OCFO to address the underlying issues and prevent the recurrence of this finding. Carol D’Avilar-Etkins, Program Officer, Office of Grants Management and Compliance March 1, 2026 DOES The Department of Employment Services (DOES) concurs with the finding. The original SEFA cost reported was based on the subrecipient payments that were recorded interchangeably within several accounting codes in DIFS Account Parent Level (Government Subsidies and Grants – 714100C). OCFO and Program Staff will ensure that the subrecipient costs are recorded using the DIFS Account Code (7141009- Subsidies) identified for the Subrecipient costs. Monthly reviews will be conducted to ensure compliance. Shilonda Wiggins, Agency Fiscal Officer, DOES September 30, 2025 DOEE The Department of Energy and Environment (DOEE) concurs with the finding related to inaccurate reporting of passed through amount to subrecipients in SEFA. DOEE will review the details of subrecipients’ amount generated from the system and perform a vendor or subrecipient analysis to ensure accuracy of amounts to be reported in SEFA. Olga Provotorova, Cluster Controller, Government Services Cluster September 30, 2025 DBH The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for subrecipients. Barbara S. Roberson, Accounting Officer, Human Support Services Cluster September 2025 ONSE The Office of Neighborhood Safety and Engagement (ONSE) concurs with the finding. Having concurred with the finding on incorrect subrecipient expenditures in the SEFA, ONSE will implement a secondary review process for expenditure entries involving subrecipient. We will also review the details of the subrecipient amounts generated from the system (DIFS) and perform a vendor or subrecipient analysis as an added layer of scrutiny to ensure that the SEFA reflects accurate amounts. Contact: Samuel Robertson, Cluster Controller, Public Safety and Justice Cluster Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569262 (2024-004)
Significant Deficiency 2024
Government of the District of Columbia
DC
Reporting § 200.302 § 200.303
The Department of Human Services (DHS) Office of the Chief Financial Officer (OCFO) concurs with the finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the Accounting Finance Officer, and the program manager for a detailed review of th...
The Department of Human Services (DHS) Office of the Chief Financial Officer (OCFO) concurs with the finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the Accounting Finance Officer, and the program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for subrecipients. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: June 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569254 (2024-002)
Material Weakness 2024
Government of the District of Columbia
DC
Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303
The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, ident...
The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2025 Quality Control Corrective Action Plan reports. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact: Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569253 (2024-001)
Significant Deficiency 2024
Government of the District of Columbia
DC
Matching / Level of Effort / Earmarking Reporting § 200.303
The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual exp...
The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual expenditures for the Local match for Quality Control, Fraud Control, ADP Operations and Outreach. The DHS Accounting Team will meet quarterly to review the expenditure with DHCF and ensure it is recorded accurately. Condition 2 – An adjustment to reallocate $1,620,000 (DHHS Settlement Agreement) from federal funds to the local fund was not recorded in the DIFS general ledger. The adjustment was reflected accurately on the FY24 SF-425 for reporting purposes. To ensure the reallocation is adjusted annually, it will be included in the annual closing checklist to ensure compliance. The annual closing check list will be reviewed and updated by the Accounting Officer daily during the closing process. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569245 (2024-001)
Significant Deficiency 2024
City of Lima, Ohio
OH
Subrecipient Monitoring Reporting Significant Deficiency § 200.328
Finding Number: 2024-001 : Significant Deficiency and Noncompliance - Reporting Planned Corrective Action: As recommended, Management will implement controls and processes to ensure all required reports are submitted timely. Anticipated Completion Date : June 30, 2025 Responsible Contact Person: Ra...
Finding Number: 2024-001 : Significant Deficiency and Noncompliance - Reporting Planned Corrective Action: As recommended, Management will implement controls and processes to ensure all required reports are submitted timely. Anticipated Completion Date : June 30, 2025 Responsible Contact Person: Randy Bartels, City Auditor
View Audit 360824
Finding 569243 (2024-003)
Material Weakness 2024
McLeod Health
SC
Reporting
Condition: The Organization did not capture certain Hazard Mitigation Grant funding that was expended in a previous period on the SEFA and did not effectively apply controls to ensure expenditures are tracked to a unique grant in a proper period. Planned Corrective Action: The Organization will impl...
Condition: The Organization did not capture certain Hazard Mitigation Grant funding that was expended in a previous period on the SEFA and did not effectively apply controls to ensure expenditures are tracked to a unique grant in a proper period. Planned Corrective Action: The Organization will implement a centralized grant tracking log within the financial system that uniquely identifies each federal grant and records expenditures by program and fiscal year. The Organization with conduct annual cross-departmental training on SEFA reporting requirements, emphasizing the importance of accurate and timely classification of federal expenditures. The Organization will require quarterly reconciliations between grant activity logs and the general ledger to validate completeness and timing accuracy before SEFA preparation. Contact person responsible for corrective action: David Anderson, Assistant Controller Anticipated Completion Date: August 2025
View Audit 360820
Finding 569241 (2024-001)
Material Weakness 2024
McLeod Health
SC
Reporting Material Weakness
Condition: The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency. Planned Corrective Action: The Organization will revise its internal process to include a...
Condition: The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency. Planned Corrective Action: The Organization will revise its internal process to include a dual-review system. Two designated staff members will now be cross-trained and authorized to review and certify Financial Requests for Payment to ensure timeliness. A formal submission calendar will be developed, including internal deadlines that precede the agency's due dates by a minimum of five business days. Contact person responsible for corrective action: Jennifer Turner/Kristen Miller, Nurse Family Partnership Anticipated Completion Date: August 2025
View Audit 360820
Finding 569201 (2024-006)
Material Weakness 2024
Cameron County School District
PA
Cash Management Reporting
Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations Auditor’s Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balance...
Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations Auditor’s Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconciliation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reconciles interfund balances on a monthly basis. Any differences in the reconciliation process should be immediately investigated. We recommend that asset and liability accounts be reconciled on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. School District’s Response: Brandy Ferraro, Business Manager, will ensure that bank reconciliations are prepared in a timely manner and verify that balances within the general ledger cash accounts agree to the bank reconciliation, along with ensuring that interfund balances reconcile and that balance sheet asset and liabilities are reconciled to supporting documentation during the year ending June 30, 2025.
View Audit 360817
Cameron County School District
PA
Reporting
Untimely Reporting (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The Di...
Untimely Reporting (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The District and Business Manager, Brandy Ferraro, realize its delays in reporting and will ensure that future reporting for the year ending June 30, 2025 is filed in a timely manner.
View Audit 360817
Finding 569182 (2024-004)
Material Weakness 2024
Hebrew Academy Community School, INC
FL
Internal Control / Segregation of Duties Material Weakness Reporting
Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management sk...
Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management skills and knowledge of the School’s operations. Management has agreed to formally elect these individuals as voting members of the Board of Directors.
View Audit 360775
Finding 569176 (2024-004)
Material Weakness 2024
Schoolcraft County
MI
Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303
2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) e...
2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants.
View Audit 360756
Finding 569175 (2024-003)
Material Weakness 2024
Schoolcraft County
MI
Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510
2024-003: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by th...
2024-003: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA.
View Audit 360756
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