Corrective Action Plans

Finding 61468 (2022-002)

Material Weakness 2022

TX

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding 2022-001 Finding Summary: The County does not have an internal control system designed to provide for the timely preparation of the financial statements and related financial statement disclosures. There were material entries recorded that were detected as a result o...

Corrective Action Plan Finding 2022-001 Finding Summary: The County does not have an internal control system designed to provide for the timely preparation of the financial statements and related financial statement disclosures. There were material entries recorded that were detected as a result of audit procedures. Further, Eide Bailly assists in the preparation of multiple cash-to-accrual entries as an approved nonattest service. Responsible Individuals: Lucy Valero, County Auditor Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for preparation of the financial statements and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepare the financial statements and the accompanying notes to the financial statements as a part of their annual audit. We have designated a member of management to review the drafted financial statements and accompanying notes, and we have reviewed with and agree with the adjustments proposed during the audit. Anticipated Completion Date: Ongoing Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF} Assistance Listing Number: 21.027 Finding Summary: Per the U.S. Department of Treasury SLFRF Compliance and Reporting Guidance, counties with a population below $250,000 that were allocated less than $10,000,000 in SLFRF funding are required to submit annual Project and Expenditure Reports. The annual report for the period March 3, 2021 - March 31, 2022 was due during the year under audit. The County reported no expenditures for the period included in the annual report, omitting expenditures incurred in the prior fiscal year. The annual report was not reviewed by an individual other than the preparer. Responsible Individuals: Terri Stahl, County Treasurer Corrective Action Plan: Dawson County does not agree with the finding, and does not believe corrective action is required due to the following circumstances. Upon advisement from TAC, the County made a transfer from the ARPA fund to the General fund before the end of the year using the interim rules, but were told NACO still had not finalized the final rule because they were looking at additional ways to help smaller counties. No checks were written out of the ARPA fund. In March 2022, NACO finalized the regulations on the ARPA funds, which allowed the County claim revenue loss of up to 10 million or to use the interim rule provisions for allowability. The County chose to claim revenue loss of up to 10 million, rather than claim allowable costs of $400,000 under the interim rule. On April 5, 2022 the Commissioners signed a resolution to declare all funds as "Lost Revenue." The money was transferred from General fund back to the AARP fund. TAC/NACO's advisement was that since no checks had been written to any businesses, the annual report needed to show no expenses. Anticipated Completion Date: 03/09/2023

View Audit 57117

Finding 61465 (2022-001)

Material Weakness 2022

Sauk Prairie School District

WI

Reporting School Nutrition Programs

Finding #2022-001 ? Overclaimed Breakfast Meals Served Child Nutrition Cluster ? Food Service Aid ? Breakfast (10.553) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Number ? 2022-565100-DPI-SB-546 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: The ...

Finding #2022-001 ? Overclaimed Breakfast Meals Served Child Nutrition Cluster ? Food Service Aid ? Breakfast (10.553) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Number ? 2022-565100-DPI-SB-546 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: The May 2022 breakfast claim was originally made for 12,564 more meals served than actually occurred. This resulted in the District being reimbursed $32,729 too much. Criteria: District should track and claim actual meals served during each month to eligible students. Cause: The District erroneously entered the number of lunch meals in as breakfast meals when reporting May 2022 breakfast meals. Effect: More meals were reimbursed than actually served in May 2022. This resulted in a $32,729 overpayment of federal aid. Context: When claiming meals for the month of May 2022, the District erroneously entered the incorrect number of meals for the breakfast claim. The error was identified by the District?s auditors in July 2022 during performance of the June 30, 2022 audit. After the auditors brought the matter to the attention of District management, the process immediately began to bring the matter to the Wisconsin Department of Public Instruction?s attention and to refund the overclaimed amount. Recommendation: Establish controls of review to ensure the correct number of meals are being reported each month. Response: The District will work to establish controls to ensure the correct number of meals are claimed each month. Contact Person: Kathy Stoltz Anticipated Completion: June 30, 2023

View Audit 56925

Finding 61462 (2022-003)

Significant Deficiency 2022

Bard College

NY

Reporting

Bard College?s SEFA incorporates financial transactions initiated through various departments. Going forward, a SEFA review committee will be established representing the Financial Aid, Development, Grants Finance and Finance Departments to ensure proper reporting of expended federal funds. Laura Ra...

Bard College?s SEFA incorporates financial transactions initiated through various departments. Going forward, a SEFA review committee will be established representing the Financial Aid, Development, Grants Finance and Finance Departments to ensure proper reporting of expended federal funds. Laura Ramsey, Controller is responsible for this corrective action plan, which will be completed during the year ending June 30, 2023.

View Audit 56844

Finding 61453 (2022-003)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business ...

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: To ensure correct indirect rate charges, the District will create a grant tracking sheet that will list all information needed to fill in the SEFA. The Grant tracking sheet will include: ? Grant Title ? Grant year ? Grant number ? Grant amount ? ALN number ? Granting agency ? Federal agency name ? Approved Indirect Rate In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807 Questioned Costs: $1

Finding 61451 (2022-002)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Finding ref number: 2022-002 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: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360)...

Finding ref number: 2022-002 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: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807

Finding 61449 (2022-001)

Material Weakness 2022

Family Service Senior Housing Corporation

CA

Matching / Level of Effort / Earmarking HUD Housing Programs Reporting

Family Service Senior Housing will file it's Single Audit Report annually to remain in compliance. This will be ensured by including the request in the Engagement Letter.

View Audit 56686

Finding 61447 (2022-002)

Material Weakness 2022

United Way of St. Joseph County, Inc.

IN

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

Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the...

Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.

View Audit 54350

Finding 61445 (2022-002)

None 2022

Senior Citizens Housing Development Corporation of Los Angeles

FL

Reporting HUD Housing Programs

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT(CONTINUED) FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure the manager complies with state laws and HUD regulations for timely refunding of security deposits. Action Taken: All new managers have been provided training on proper procedures inclusive of security deposit refund state laws. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 52119

Finding 61444 (2022-001)

None 2022

Senior Citizens Housing Development Corporation of Los Angeles

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure all applicant and tenant documentation is properly completed and maintained, the manager verifies eligibility by obtaining all required documents for potential tenants and maintains and verifies tenant income through the EIV system in a timely manner. Action Taken: Individual and group manager training will be conducted in following the proper procedures when taking applications and maintaining the waiting list. A previous manager who is no longer an employee completed many of the files pulled for review. Going forward Compliance will also review random move-in files to determine that proper procedures are being followed. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 52119

Finding 61443 (2022-007)

Significant Deficiency 2022

Village of Mayville

MI

Reporting Internal Control / Segregation of Duties

The Village will work with the Grant Administrator to make sure the reporting process is completed properly going forward.

View Audit 50101

Finding 61423 (2022-001)

None 2022

Rensselaer Polytechnic Institute

NY

Student Financial Aid Reporting Procurement, Suspension & Debarment

Finding 2022-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Fe...

Finding 2022-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/2021 - 6/30/2022 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Rensselaer agrees with the finding and in concurrence with the recommendations has developed and is implementing the following corrective action plans: Rensselaer?s Registrar?s Office is working with Rensselaer?s IT Department (?EIS?) to validate the logic of the data parameters included within every enrollment file. Validation will include ensuring all student status changes are reported in the enrollment file, including retroactive changes even if the student is not enrolled in the current semester. Rajni Soharu, the Institute?s Registrar, is responsible for implementing this corrective action plan by March 31, 2023. As of the date of this report, the Registrar?s Office is now fully staffed and employees are trained on the student status change requirements and system usage. Additionally, Rensselaer?s Student Success Office will now communicate changes in student enrollment information to the Registrar?s Office in real-time through a shared file. The shared file will be updated by the Student Success Office as soon as they receive any new approved leave of absence or withdrawal information from Student Health Services or other departments. The Registrar?s Office will update the student?s enrollment information within the student information system within three business days of the change reported and ensure the student?s status change is timely and accurately submitted to the National Student Clearinghouse. Rajni Soharu, the Institute?s Registrar, in collaboration with members of the Student Success Office are responsible for implementing this corrective action plan by January 31, 2023. Eileen McLoughlin Vice President for Finance and CFO

View Audit 58547

Finding 61418 (2022-001)

Material Weakness 2022

Wpc Housing Corp. Danford Hall Apartments

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Name of Audit: WPC Housing Corporation HUD Project Number: 084-94014 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended February 28, 2022 Corrective Action Plan Prepared by: Name: Tamara Wallace Position: Executive Director ? Management Agent Telephone Number: 816-233-42...

Name of Audit: WPC Housing Corporation HUD Project Number: 084-94014 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended February 28, 2022 Corrective Action Plan Prepared by: Name: Tamara Wallace Position: Executive Director ? Management Agent Telephone Number: 816-233-4250 Findings-Financial Statement Audit Yes Findings-Federal Award Program Audit Federal Agency: Department of Housing and Urban Development Major Program: Mortgage Insurance for Rental and Cooperative Housing Section 221(d)(4) Assistance Listing Number: 14.135 Finding 2022-001 Comments on Findings and Each Recommendation The Organization agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding The Organization will ensure that the accounts reconcile to source documents, including reports from the software used to process tenant rental activities. The Organization expects to establish the process by September 30, 2022. Findings-Financial Statement Audit No Findings-Federal Award Program Audit Federal Agency: Department of Housing and Urban Development Major Program: Mortgage Insurance for Rental and Cooperative Housing Section 221(d)(4) Assistance Listing Number: 14.135

View Audit 57142

Finding 61402 (2022-001)

None 2022

Trinity University

TX

Reporting § 200.328 § 200.329

Corrective Action Plan Audit Finding Reference: 2022-001 Planned Corrective Action: In response to audit finding 2022-001, the University has established a system of controls. When the prior- year finding was identified, the responsible reporting officials for the institutional and student port...

Corrective Action Plan Audit Finding Reference: 2022-001 Planned Corrective Action: In response to audit finding 2022-001, the University has established a system of controls. When the prior- year finding was identified, the responsible reporting officials for the institutional and student portions of HEERF funding combined report information into a single web posting request prior to the deadline each quarter. This single request provided another check for the posting official to confirm the quarterly report is comprehensive. Date of Remediation: September 2021 Contact Person Responsible: Christina Pikla

View Audit 56931

Finding 61400 (2022-003)

Significant Deficiency 2022

Acadian Heritage Apartments

LA

Reporting HUD Housing Programs

2022-003 Tenant Security Deposits The Project will strengthen controls over record keeping and recording of tenant security deposits, with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis. Contact: Adrienne Melancon, Housing Director Antic...

2022-003 Tenant Security Deposits The Project will strengthen controls over record keeping and recording of tenant security deposits, with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis. Contact: Adrienne Melancon, Housing Director Anticipated Completion Date: 10/15/22

View Audit 56854

Finding 61396 (2022-001)

Material Weakness 2022

Kinderhook Central School District

NY

Questioned Costs School Nutrition Programs Cash Management

Finding 2022-001 ? Reporting The District concurs with the finding 2022-001. Corrective Action: The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission in CNMS Contact Person: Michael Brennan, Bus...

Finding 2022-001 ? Reporting The District concurs with the finding 2022-001. Corrective Action: The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission in CNMS Contact Person: Michael Brennan, Business Manager (518) 758-7575 ext 3009 mbrennan@ichabodcrane.org

View Audit 56827 Questioned Costs: $1

Finding 61394 (2022-001)

Material Weakness 2022

Thaddeus Stevens College of Technology

PA

Cash Management Reporting

Finding 2022-001: Cash Management Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drawn down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the ...

Finding 2022-001: Cash Management Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drawn down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization fund, any cash draw down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College drew down monies in excess of expenditures in the amount of $421,437. Action Taken: Management will put a process in place to review and monitor changes in HEERF reporting requirements. As part of this revised process, all data will be subject to final review prior to submission of any HEERF information to ensure accuracy and consistency. If the Pennsylvania Office of the Budget has questions regarding this plan, please call George Longridge, Vice President of Finance and Administration at (717) 391-6947.

View Audit 56825

Finding 61391 (2022-001)

None 2022

Children's Hospital of Philadelphia

PA

Reporting

Management?s Views and Corrective Action Plan Management agrees with the finding that CHOP reported duplicate expenses in the period 2 reporting submission. The amount of lost revenue was also underreported by the amount of the duplicate expenses in that same submission. The Total Use of Funds for ...

Management?s Views and Corrective Action Plan Management agrees with the finding that CHOP reported duplicate expenses in the period 2 reporting submission. The amount of lost revenue was also underreported by the amount of the duplicate expenses in that same submission. The Total Use of Funds for the period does not change. Once the finding was discovered, CHOP had opened a ticket with Health Resources and Services Administration to determine if a correction is needed and has been informed that no updates are required at this time. CHOP will continue to maintain all documentation supporting the proper Use of Funds for the PRF. In addition, CHOP will ensure a more detailed review of guidance for reporting requirements will occur in the future, and inquiries sent when guidance is unclear. James Avington, AVP-Finance CHOP, will have responsibility for this corrective action plan.

View Audit 56673

Finding 61380 (2022-009)

Material Weakness 2022

City of Detroit, Michigan

MI

Subrecipient Monitoring Reporting Material Weakness

Finding Number: 2022-009 Federal Program, Assistance Listing Number and Name: ALN 93.914, Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: The City controls did not result in the reporting of program income earned by subrecipients ...

Finding Number: 2022-009 Federal Program, Assistance Listing Number and Name: ALN 93.914, Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: The City controls did not result in the reporting of program income earned by subrecipients to the funding agency and not reporting the program income and related expenditures in their general ledger and on the SEFA. Contact Person Responsible for Corrective Action: Regina Greear and Keisha Pierce Anticipated completion date: July 2023 Planned Corrective Action: The $4,800 Program Income was reported on the general ledger In FY22 and included in the final FY22 SEFA but after the notification from the auditors. The city will implement a Corrective Action Plan (AFCAP) to document the Program Income requirements, track all awards with program income to help ensure proper and accurate reporting and further training on Program Income requirements.

View Audit 49776

Finding 61327 (2022-004)

Material Weakness 2022

Family Guidance Centers, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Finding Number: 2022-004 Condition: The billing procedures review process did not ensure charges to federal awards were incurred prior to billing the grantor. Planned Corrective Action: Management understands the importance of incurring costs that are charged to federal awards. Management will foll...

Finding Number: 2022-004 Condition: The billing procedures review process did not ensure charges to federal awards were incurred prior to billing the grantor. Planned Corrective Action: Management understands the importance of incurring costs that are charged to federal awards. Management will follow its existing policy to ensure that expenditures charged to grants accurately reflect the costs incurred. In addition, management will return the overage amount to the awarding agency no later than July 31, 2023. Contact person responsible for corrective action: James D. Hagestad Anticipated Completion Date: July 31, 2023

View Audit 56710 Questioned Costs: $1

Finding 61325 (2022-001)

Significant Deficiency 2022

Project Amistad

TX

Questioned Costs Subrecipient Monitoring Eligibility

Management's views: When Amistad was notified by the City of El Paso about the error in January of 2022, management immediately started addressing the concern and made various steps to ensure solutions and best practices were being implemented. The auditor has a copy of the timeline and all steps th...

Management's views: When Amistad was notified by the City of El Paso about the error in January of 2022, management immediately started addressing the concern and made various steps to ensure solutions and best practices were being implemented. The auditor has a copy of the timeline and all steps that were taken. Amistad was able to recover $876,464, from all utility companies, the City approved the revisions to the application, and there was no negative impact to the agency. Amistad pledged to assist all customers that were impacted. Proposed corrective action: In regard to the corrective action plan, the process to address the issue started in January of 2022. A detailed timeline and corrective action plan were provided to SBNG. Amistad made several changes immediately such as identify ing and separating homeowners from renters, modified the application, added the Eligibility Verification Checklist and included a section for the Supervisor to review. Based on the feedback from the Audit, Amistad will continue to improve the process of reviewing new grant contracts so we can identify gray areas of compliance from the very beginning. For each new grant, management will make sure experienced members of the staff will evaluate the design of the program's procedures before the program rolls out. Also, for eligibility screening, we will continue to have a dual review of participant files to assist with identifying inconsistencies on the application. The $1,386.92 that was identified as an exception has been identified as ERA II funds. The City of El Paso has approved Amistad to use the $1,386.92, for the utility assistance program to assist renters. Anticipated correction date: As stated earlier, the corrective action plan started in January of 2022. Staff have received multiple trainings and will continue to receive trainings regarding best practices and contracts, along with implementation of programs. The recommendations that the auditor has provided have already been in process and will continue to be addressed through training and quality assurance checks. In regard to the one exception noted, the City of El Paso has approved Amistad to use the $ 1,386.92, for the utility assistance program to assist renters during FY2023. Responsible Official: Andrea Ramirez, Chief Executive Officer.

View Audit 56706 Questioned Costs: $1

Finding 61322 (2022-002)

None 2022

Missaukee County

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the County has processes in place to cover these areas, the County lacks formal written policies covering these areas. As a result of this con...

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the County has processes in place to cover these areas, the County lacks formal written policies covering these areas. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.

View Audit 54614

Finding 61321 (2022-001)

Material Weakness 2022

Missaukee County

MI

Reporting Material Weakness

March 10, 2023 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Missaukee County, Michigan?s Single Audit report for the year ended September 30, 2022, and corrective actions to be completed...

March 10, 2023 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Missaukee County, Michigan?s Single Audit report for the year ended September 30, 2022, and corrective actions to be completed. Finding: 2022-001 ? Material weakness over federal award ? Preparation of the Schedule of Expenditures of Federal Awards Auditor Description of Condition and Effect: Management provided an initial Schedule of Expenditure of Awards; however, material misstatements of federal expenditures recorded on the Schedule of Expenditures of Federal Awards were discovered during the audit process. This condition was primarily caused by the extreme infrequency of the County being required to prepare a Schedule of Expenditures of Federal Awards and the corresponding lack of established policies and procedures to produce an accurate Schedule. As a result of this condition, the County is not in compliance with the required written procedures under the Uniform Guidance. The schedule of expenditures of federal awards, would have been materially misstated if adjustments hadn?t been made. Auditor Recommendation: The County should develop and implement written procedures over the preparation of the schedule of expenditures of federal awards to be used as a reference for future year(s) subject to single audit reporting. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.

View Audit 54614

Finding 61317 (2022-001)

Significant Deficiency 2022

Portage County, Wisconsin

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Portage County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number...

Portage County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no financial statement findings for the year ended December 31, 2022. FINDINGS?FEDERAL AND STATE AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services and Wisconsin Department of Health Services 2022-001 Medical Assistance Program ? Assistance Listing No. 93.778 Wisconsin Medicaid Cost Reporting (WIMCR) ? State ID N/A Recommendation: CLA recommends the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will implement the County?s existing review and approval process for grants administration for WIMCR program reporting. Name(s) of the contact person(s) responsible for corrective action: Jennifer Jossie Planned completion date for corrective action plan: September 27, 2023 If the granting agencies have questions regarding this plan, please call Jennifer Jossie at (715) 346-1330.

View Audit 54387

Finding 61315 (2022-001)

Material Weakness 2022

City of Carrollton, Texas

TX

Subrecipient Monitoring Reporting

Re: Qualified Opinion ? CBDG-Entitlement Grants Cluster Finding No 2022-001 To Whom It May Concern: The City of Carrollton acknowledges the Qualified Opinion on the CBDG-Entitlement Grants Cluster as stated in the Single Audit Report by FORVIS, Ltd., for Fiscal Year 2022. The requirement referred to...

Re: Qualified Opinion ? CBDG-Entitlement Grants Cluster Finding No 2022-001 To Whom It May Concern: The City of Carrollton acknowledges the Qualified Opinion on the CBDG-Entitlement Grants Cluster as stated in the Single Audit Report by FORVIS, Ltd., for Fiscal Year 2022. The requirement referred to as the ?Transparency Act? codified in 2 CFR Part 170, states recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In response to the finding, the city has developed the following action plan: ? This Action Plan is effective immediately, March 29, 2023. ? Staff has identified the Senior Community Development Specialist as the person responsible for the implementation of this action plan. The Community Services Manager and Environmental Service Director will be points of contact for any escalation or back-up needs to the Senior Community Development Specialist. ? The reporting requirements have been added to the City?s CBDG policy and procedures (completed 03/30/2023) and create a standard operating procedure to prevent this loss of knowledge for future staff members. ? Staff has prepared and filed the late report for Carrollton fiscal year 2022 (CBDG program year 2021) as of March 29, 2023. ? Long-term compliance will include completing the report within 30 days of HUD?s approval of the annual Action Plan submission. Further, documentation of how to complete this process is already completed, the required information to complete the reports for the current subrecipient are already obtained, and we will incorporate this report into the current policies, procedures, and checklists where necessary to ensure the report is completed within the required timeframe. The staff has set internal review reminders on a monthly basis on staff calendars to ensure proper filing compliance. ? A copy of the submission will be maintained in the department?s file to ensure proper compliance documentation is kept.

View Audit 54171

Finding 61314 (2022-005)

Significant Deficiency 2022

Northwest Hills Council of Governments

CT

Subrecipient Monitoring Reporting Significant Deficiency

AUDIT FINDINGS Finding Reference Number: 2022-01 Description of Finding: During audit testing several instances of unrecorded receivables, liabilities, and deferred revenues were discovered. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NH...

AUDIT FINDINGS Finding Reference Number: 2022-01 Description of Finding: During audit testing several instances of unrecorded receivables, liabilities, and deferred revenues were discovered. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG has made arrangements to retain an outside accounting professional to verify the proper internal controls are being implemented before this Fiscal Year end and is considering adding staff with an accounting background as part of the long-term plan. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-02 Description of Finding: Weakened internal controls over grant reporting resulted in delays in the billing for the transit planning and RITS programs. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG acknowledges that there were delays due to staff turnover at the agency as well as at the state funding source and with certain RITS service providers. It is anticipated that these processes will improve with time and full staffing levels at each agency. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-03 Description of Finding: Form DE-2017 was not submitted within 90 days of the fiscal year-end. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: Form OPM-DE-2017 will be submitted moving forward. New staff was unaware of the filing requirement. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-04 Description of Finding: Grant contract for the period October 1, 2021 through June 30, 2022 could not be located. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG will work with the state to be sure that all contracts are available for review at both entities. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-05 Description of Finding: EDA Cares funds of $9,500 were spent after the grant period had ended. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG acknowledged the error and performed the necessary corrections promptly as soon as it was discovered. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 There are no questioned costs. If the office of Policy and Management has questions regarding this Plan, please call myself at 860-491-9884 x104. Sincerely yours, Robert Phillips Executive Director

View Audit 54221

Corrective Action Plans

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