Corrective Action Plans

Finding 58085 (2022-010)

Material Weakness 2022

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instan...

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-012. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has implemented policies and procedures to ensure compliance with the program?s special FFATA reporting requirements. Segregation of duties between report preparers and reviewers will be applied to the preparation and review of the FFATA reports. Evidence of documentation will be retained. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58083 (2022-008)

Material Weakness 2022

County of San Joaquin

CA

Allowable Costs / Cost Principles Material Weakness Reporting

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control ...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: Management concurs. Views of Responsible Officials and Corrective Action: All ARPA Reports are prepared by the Assistant County Administrator, reviewed by the County Administrator, and submitted by the Assistant County Administrator. Although the County did not have a formal documented sign-off by the County Administrator, the County Administrator reviews and approves all Reports before submission to the Department of the Treasury. A new process has been put into place to address this concern. Prior to submission, and after review by County Administrator, County Administrator sends an email to the Assistant County Administrator (Preparer) confirming review and approval to submit. Name of Responsible Person: Jay Wilverding, County Administrator Name of Department Contact: Sandy Regalo, Assistant County Administrator Projected Implementation Date: January 30, 2023

View Audit 53495

Finding 58081 (2022-012)

Significant Deficiency 2022

County of San Joaquin

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Program: COVID-19 ? Emergency Rental Assistance Program, (ERAP) CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award Type of Findi...

Program: COVID-19 ? Emergency Rental Assistance Program, (ERAP) CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Repeat Finding from Prior Year: No Management?s or Department?s Response: Concurred. Views of Responsible Officials and Corrective Action: During the fiscal year, the County had routed the second tranche of funding to the State as the County did not have the capacity to continue the program. Name of Responsible Person: Connie Hart, Deputy County Administrator Name of Department Contact: Connie Hart, Deputy County Administrator Projected Implementation Date: June 30, 2023

View Audit 53495

Finding 58080 (2022-001)

Material Weakness 2022

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.

View Audit 53985

Finding 58058 (2022-002)

Significant Deficiency 2022

City of Port Hueneme

CA

HUD Housing Programs Reporting Subrecipient Monitoring

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, C...

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 511 Audit Findings follow-up. Summary of Schedule of Current Year Findings: Section III ? Federal Award Findings and Questioned Costs 2022-002 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: The Housing Authority will implement procedures to strengthen internal control so that reports will be submitted in a timely manner. A calendar of due dates will be distributed to every Housing Authority staff to be monitored by the Director. Responsible Person: Gabriella Basua, Housing and Facilities Maintenance Director Expected Implementation date: July 1, 2023

View Audit 56482

Finding 58042 (2022-006)

Significant Deficiency 2022

State of Missouri

MO

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -006 ? DSS Federal Funding Accountability and Transparency Act (FFATA) R...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -006 ? DSS Federal Funding Accountability and Transparency Act (FFATA) Reporting Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS strengthen internal controls related to FFATA reporting by having supervisors maintain documentation of reviews performed of the information reported to the FSRS. In addition, the DFAS should timely complete FFATA reporting in accordance with the applicable requirements. DSS Response: The DSS partially agrees with this finding. The DSS does not agree that documentation of supervisory reviews directly correlates to strong internal controls. The DSS adheres to formalized procedures for FFATA reporting which includes managerial oversight and contends documented reviews may be preferred but are not required by regulation. The DSS experienced a transition of staff during the timeframe in question and the FSRS system does not permit users to access and compliance data or reports uploaded in the system by an alternate user. The FFATA does not impose a deadline on federal awarding agencies to report federal award information in FSRS. Additionally, the FFATA does not impose a deadline on direct recipients to report the subaward of secondary federal awards issued beyond the month following the original obligation date. Therefore, the timeliness of DSS? FFATA reports is also dependent on the date the federal awarding agency makes the federal award information available in FSRS. These circumstances allowed for exceptions identified. The DSS has or will upload reports for all exception items to ensure the information is available in USA Spending. Corrective action planned is as follows: The DSS will continue to adhere to written procedures and maintain strong internal controls to maintain FFATA reporting compliance based on available guidance.

View Audit 56478

Finding 58033 (2022-009)

Significant Deficiency 2022

State of Missouri

MO

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

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2022-009 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods, Chief Op...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2022-009 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods, Chief Operations Officer Anticipated completion date for corrective action: June 30, 2024 Corrective action planned is as follows: All previous reports have been corrected and are ready to submit. However, DESE is unable to submit due to a previous open report that the Federal Government has to close and then delete to prevent duplicate reporting. DESE has tried to submit the report multiple times without success. DESE has reached out to FSRS for assistance in resolving this issue, and continues to communicate with the FSRS team. DESE is unable to resolve the reporting issue until the Federal Government takes action on our help tickets. DESE has reviewed, strengthened, and is enforcing policies and procedures regarding accurate and timely report submission.

View Audit 56478

Finding 58027 (2022-004)

Material Weakness 2022

Tioga Medical Center

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: United States Department of Agriculture Federal Assistance Listing: #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.155 Rural Heal...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: United States Department of Agriculture Federal Assistance Listing: #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.155 Rural Health Research Centers Finding Summary: The Medical Center does not have an internal control system designed to provide for the preparation of the Schedule of Expenditures of Federal Awards. Responsible Individuals: Holly Bryant, CFO Corrective Action Plan: Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. Due to the delays in obtaining the guidance to conduct the compliance audit for the Provider Relief Funds, this finding would generally be included as part of the financial statement audit under the Government Auditing Standards. As the financial statement audit has been issued prior to the compliance being completed, this finding needed to be identified separately. Anticipated Completion Date: Ongoing

View Audit 50280

Finding 58017 (2022-001)

Material Weakness 2022

Central Valley School District No. 356

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Feder...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District agrees with the State Auditor?s Office that we did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements as noted. The District used the same process as noted in this Finding in the prior audit which did not have any exceptions noted by the State Auditor?s Office. Moving forward the District will ensure federal prevailing wage rate clauses are in contracts entered into using federal funds and that weekly certified payroll reports are collected from contractors and subcontractors. Anticipated date to complete the corrective action: August 2023

View Audit 55734

Finding 58015 (2022-002)

None 2022

Visible Music College

TN

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

AUDIT FINDING Finding 2022-002 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all...

AUDIT FINDING Finding 2022-002 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all future enrollment reporting is submitted timely. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately

View Audit 54568

Finding 57953 (2022-001)

Significant Deficiency 2022

Goodwill Industries of Hawaii, Inc.

HI

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Corrective Action Plan in Response to Single Audit Finding Year Ended December 31, 2022 Type of Finding: Internal Control - significant finding; Compliance ? significant finding Recommendation: The Organization should improve processes and procedures to ensure that quarterly reports required by...

Corrective Action Plan in Response to Single Audit Finding Year Ended December 31, 2022 Type of Finding: Internal Control - significant finding; Compliance ? significant finding Recommendation: The Organization should improve processes and procedures to ensure that quarterly reports required by the pass-through entity are completed and submitted on a timely basis. Reference Number: 2022-001 View of Responsible Officials: Management agrees with the finding and recommendation. Corrective Action Plan: Management will review reporting requirements on the contracts and develop a timetable to ensure that the reports are prepared and submitted to the funder in compliance with the deadlines in the contract. Contact Person: Brent Arakaki, Chief Financial Officer, Telephone number: (808)792-8585, Email: barakaki@higoodwill.org Anticipated Completion Date: August 31, 2023.

View Audit 56118

Finding 57952 (2022-001)

None 2022

Southwest Louisiana Healthcare System, Inc.

LA

Reporting

System Management concurs with the finding. The System experienced staffing turnover with respect to the position in-charge of this reporting requirement and has since delegated and implemented procedures to ensure future timely submissions. The person responsible for this corrective action is: Stev...

System Management concurs with the finding. The System experienced staffing turnover with respect to the position in-charge of this reporting requirement and has since delegated and implemented procedures to ensure future timely submissions. The person responsible for this corrective action is: Steven "Matt" Gillespie, Controller Southwest Louisiana Health Care System, Inc.

View Audit 56116

Finding 57947 (2022-001)

None 2022

Puerto Rico Fiscal Agency & Financial Advisory Authority

PR

Reporting

Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2023, and subsequent years on time. Currently, management is working with the 2023 fiscal year financial statement audit and uniform guidance audit plan which take int...

Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2023, and subsequent years on time. Currently, management is working with the 2023 fiscal year financial statement audit and uniform guidance audit plan which take into consideration to issue those reports on or before March 15, 2024.

View Audit 55194

Finding 57939 (2022-001)

Significant Deficiency 2022

Bread for the City, Inc.

DC

Questioned Costs Reporting

The annual report will be corrected and resubmitted.

View Audit 49421 Questioned Costs: $1

Finding 57902 (2022-004)

Material Weakness 2022

Jefferson County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prep...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prepare a checklist for every preparation of all future ARPA reports due. Anticipated Completion Date: May 2024

View Audit 55047

Finding 57899 (2022-001)

Significant Deficiency 2022

Saint Mary's University of Minnesota

MN

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Corrective Action: The two students whose information was not reported within 60 days was due to an internal failure to report the status change by the Financial Aid and Registrar's Office. The one student whose effective date varied between program and campus level stems from system limitations, as...

Corrective Action: The two students whose information was not reported within 60 days was due to an internal failure to report the status change by the Financial Aid and Registrar's Office. The one student whose effective date varied between program and campus level stems from system limitations, as the process to report this status change on the program level but not the enrollment level, as required by NSLDS, is a manual process. The University continues to refine the manual process required for reporting this type of status change. For the four students who never had their graduation status reported to the NSLDS, Management noted one actual failure to report and three instances where the status change was reported to the Clearinghouse, but not reflected on NSLDS. The University is working with the Clearinghouse to understand what went wrong and how to prevent it in the future. The University is in the middle of implementation of a new student information system which is expected to improve this and other processes. Implementation is anticipated to be complete by July 2023.

View Audit 54321

Finding 57872 (2022-003)

Significant Deficiency 2022

Indigenous Peoples Task Force

MN

Reporting

Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant, who will be responsible for ensuring that the accounting records are prepared accurately and timely to ensure that these required reports can be submitted on time. Completion date ? ...

Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant, who will be responsible for ensuring that the accounting records are prepared accurately and timely to ensure that these required reports can be submitted on time. Completion date ? Management and the Board of Directors implemented the above as of December 2022.

View Audit 54316

Finding 57859 (2022-002)

Material Weakness 2022

Indigenous Peoples Task Force

MN

Internal Control / Segregation of Duties Material Weakness Reporting

Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they establish procedures to review internal books and records on a monthly basis and make all required adjustments as needed, to ensure that the information taken fro...

Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they establish procedures to review internal books and records on a monthly basis and make all required adjustments as needed, to ensure that the information taken from the accounting records is complete and accurate. They will also ensure that all documents related to pledges are obtained and reviews to ensure all transactions are recorded correctly. Completion date ? Management and the Board of Directors implemented the above as of December 2022.

View Audit 54316

Finding 57858 (2022-001)

Material Weakness 2022

Indigenous Peoples Task Force

MN

Internal Control / Segregation of Duties Material Weakness Reporting

Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they prepare internal financial statements on a monthly basis as required by their written financial policies and sent to management for review. Also, the board will p...

Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they prepare internal financial statements on a monthly basis as required by their written financial policies and sent to management for review. Also, the board will plan to meet quarterly and document meeting minutes. Completion date ? Management and the Board of Directors implemented the above as of December 2022.

View Audit 54316

Finding 57814 (2022-004)

Significant Deficiency 2022

Hemingford Public Schools, District No 10

NE

Reporting § 200.510

Finding 2022-004: Preparation of the Schedule of Expenditures of Federal Awards. District staff are aware of this responsibility and will plan to prepare the SEFA annually in future years.

View Audit 44873

Finding 53055 (2022-104)

Significant Deficiency 2022

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

CAP for Finding: 2022-104 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure accurate award information, including the federal award identification number, is being used. Planned Corrective Action: The Wisconsin Department of Administra...

CAP for Finding: 2022-104 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure accurate award information, including the federal award identification number, is being used. Planned Corrective Action: The Wisconsin Department of Administration?s (Department or DOA) Bureau of Financial Management (BFM) and Division of Energy, Housing and Community Resources (DEHCR) will work together to implement procedures to ensure the accuracy of the award information that is transmitted to the Division of Executive Budget and Finance (DEBF), Systems, Operations and Federal Funds Team (Federal Funds Team) for Federal Funding Accountability and Transparency Act (FFATA) reporting. The procedures may include, among other things, DEHCR?s provision of the federal award document containing the federal award identification number (FAIN) to BFM concurrent with the request to establish the award for reporting. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure rejected subaward information is reviewed and communicated to the appropriate program staff for investigation and resolution. Planned Corrective Action: The Department will improve FFATA reporting procedures to ensure rejected subaward information is reviewed and communicated to the appropriate program staff for investigation and resolution. DEBF?s Federal Funds Team will communicate error messages it receives for rejected reports in a timely manner to agency and program staff originating the reports, and the error log received from the FFATA Subaward Reporting System (FSRS) will be made available electronically for agency program staff as well as maintained for documentation purposes. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure documentation of rejected subaward information is maintained to demonstrate that the Department of Administration attempted to enter the subaward information; and Planned Corrective Action: The Department will improve FFATA reporting procedures to ensure documentation of rejected subaward information is maintained to demonstrate that the Department attempted to enter the subaward information in FSRS. As previously noted, the Federal Funds Team will communicate to agency and program staff the error messages received for rejected reports and make available and maintain for archival purposes error logs received from FSRS. Additionally, the Federal Funds Team will record in the Wisconsin FFATA reporting system if an upload of the subaward information cannot be completed during the intended reporting period due to reasons that are beyond its control, such as delays in the federal government?s assignment of federal award identification numbers (FAINs) for new grant awards. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure all required subawards of $30,000 or more, including any amendments or modifications to a subaward, are identified and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. Planned Corrective Action: The Department takes seriously its responsibility to ensure all required subawards of $30,000 or more, including any amendments or modifications to a subaward, are identified and submitted to FSRS in a timely manner. The Federal Funds Team in fulfilling its enterprise role related to FSRS reporting, delivered agency and program staff training on the requirements of 2 CFR s. 170, in February 2023, concurrent with the introduction of its new Wisconsin FFATA reporting system, and will highlight FFATA reporting requirements in its monthly reporting timeline communications. As previously noted, BFM and DEHCR will work together to implement improved procedures to ensure the accuracy of the award information that is transmitted to DEBF. They will also implement procedures to verify the completeness of the data that is uploaded to FSRS, including confirming the availability of the data in USAspending.gov. Anticipated Completion Date: June 30, 2023 Persons responsible for corrective action: Susan Brown, Administrator Division of Energy, Housing and Community Resources susan.brown@wisconsin.gov Colleen Holtan, Director Bureau of Financial Management Division of Enterprise Operations colleen.holtan@wisconsin.gov Dustin Trickle, Executive Policy and Budget Manager Division of Executive Budget and Finance dustin.trickle1@wisconsin.gov

View Audit 44861

Finding 53042 (2022-303)

Significant Deficiency 2022

State of Wisconsin

WI

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

CAP for Finding: 2022-303 DATE: March 21, 2023 TO: Lisa Kasel, Assistant Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Federal Funding Accountability and Transparency Act Report...

CAP for Finding: 2022-303 DATE: March 21, 2023 TO: Lisa Kasel, Assistant Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Federal Funding Accountability and Transparency Act Reporting ? Immunization Cooperative Agreements Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-303: Federal Funding Accountability and Transparency Act Reporting ? Immunization Cooperative Agreements. This is the department?s Corrective Action Plan. ? Recommendation (2022-303): Federal Funding Accountability and Transparency Act Reporting? Immunization Cooperative Agreements We recommend the Wisconsin Department of Health Services: ? Update the queries used to identify subawards in the State?s accounting system, STAR, that are subject to Federal Funding Accountability and Transparency Act reporting to ensure all required subawards are identified; and ? Ensure all required subwards of $30,000 or more, including any amendments or modifications to a subaward, are identified and submitted to the Federal Fund Accountability and Transparency Act Subaward Reporting System in a timely manner. Wisconsin Department of Health Services Planned Corrective Action: BFS agrees that the circumstances shaped by the COVID emergency required BFS to prioritize tasks critical to essential functions over those with little to no financial impact. Furthermore, during this same period, there was turnover in this position. Lack of priority and new staffing led to late reporting. Additionally, procedural misunderstandings contributed to continued reporting delays of the correcting items identified in the first finding. The summer and early Fall of 2022 allowed for additional research, clarification, and catching up. Since November of 2022 there have been timely monthly uploads of collected data and it has continued to be reported monthly. BFS also agrees that LAB identified several contracts not yet reported. Upon discovery, BFS made it a priority to take steps necessary to immediately report the missing contracts on the FSRS site. Investigations into the missing contracts revealed that there was an issue with the query being used to pull the STAR data. Investigations into the CARS query led to discovery of the incorrect usage of the date parameters. DHS will correct the query errors and modify the FFATA procedures for accurate, complete, and timely reporting. Anticipated Completion Date: May 2023 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting Section Chief, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.gov

View Audit 44861

Finding 52986 (2022-400)

Significant Deficiency 2022

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

CAP for Finding: 2022-400 Finding 2022-400: Supporting Effective Instruction State Grants?Federal Funding Accountability and Transparency Act Reporting Planned Corrective Action: The Department of Public Instruction (DPI) has implemented some new procedures related to FFATA reporting, while continui...

CAP for Finding: 2022-400 Finding 2022-400: Supporting Effective Instruction State Grants?Federal Funding Accountability and Transparency Act Reporting Planned Corrective Action: The Department of Public Instruction (DPI) has implemented some new procedures related to FFATA reporting, while continuing to review and update for completeness. One change is within the WISEgrants system to help identify missing awards for FFATA reporting. If there is an issue with entering a specific subaward into Federal Funding Accountability and Transparency Subaward Reporting System (FSRS), DPI will add a note to the applicable Federal Award Identification Number (FAIN) in the WISEgrants system FFATA Reporting - Monthly screen and create an FSD.gov Incident (FSD - Help Desk Ticket). Once the subaward is successfully entered into FSRS, the previously entered FFATA Reporting ? Monthly note, will be updated to show that the subawards have been successfully added to the FSRS. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Angeline Gaster, Assistant Director School Financial Services Team Division for Finance and Management Department of Public Instruction angeline.gaster@dpi.wi.gov

View Audit 44861

Finding 52828 (2022-104)

Material Weakness 2022

Gila County

AZ

Reporting § 200.303

Assistance Listings number and program name: 93.137 Community Programs to Improve Minority Health Grant Program Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & doc...

Assistance Listings number and program name: 93.137 Community Programs to Improve Minority Health Grant Program Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & documentation of independent review and approval of all federal program reports prior to submitting them to the federal agency to ensure the reports are accurate, agree to County records, and contain only allowable expenditures. Program expenditures will be reconciled to the County?s accounting records. Errors identified will be reported to the federal agency in adjusted or resubmitted reports. Departmental training will be provided for staff responsible for preparing and reviewing reports for both data management, compliance with Uniform Guidance, 2 Code of Federal Regulations (CFR) ?200.510, and adherence to County?s policies and procedures.

View Audit 44835

Finding 52827 (2022-103)

Material Weakness 2022

Gila County

AZ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: May 31, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & docume...

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: May 31, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & documentation of independent review and approval of all federal program reports prior to submitting them to the federal agency to ensure the reports are accurate, agree to County records, and contain only allowable expenditures. Program expenditures will be reconciled to the County?s accounting records. Errors identified will be reported to the federal agency in adjusted or resubmitted reports. Departmental training will be provided for staff responsible for preparing and reviewing reports for both data management, compliance with Uniform Guidance, 2 Code of Federal Regulations (CFR) ?200.510, and adherence to County?s policies and procedures.

View Audit 44835

Corrective Action Plans

Filters